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Skattjakt på rörlighetens bekostnad? - Om exitbeskattning och dess förhållande till fri rörlighet

Essemo Lorenzen, Emma LU (2018) JURM02 20181
Department of Law
Faculty of Law
Abstract (Swedish)
Exitbeskattning i svensk skattelagstiftning uppmärksammades på nytt hösten år 2017, då Skatteverket la fram ett förslag om exitskatt för fysiska personer.
Skatteverkets förslag syftar till att förhindra skatteflykt och bevara en välavvägd fördelning av beskattningsrätten. Den föreslagna exitskatten innebär, mycket förenklat, att fysiska personer som i Sverige gjort orealiserade vinster på bolagsandelar kan behöva betala skatt på de orealiserade vinsterna vid en utlandsflytt. Skatteverkets förslag bemöttes med stor kritik från såväl remissinstanser som mediala aktörer. Många kritiker menade att förslaget utgjorde hinder mot fri rörlighet inom EU och att förslaget saknade en djupgående
konsekvensanalys, medan de som var positiva till... (More)
Exitbeskattning i svensk skattelagstiftning uppmärksammades på nytt hösten år 2017, då Skatteverket la fram ett förslag om exitskatt för fysiska personer.
Skatteverkets förslag syftar till att förhindra skatteflykt och bevara en välavvägd fördelning av beskattningsrätten. Den föreslagna exitskatten innebär, mycket förenklat, att fysiska personer som i Sverige gjort orealiserade vinster på bolagsandelar kan behöva betala skatt på de orealiserade vinsterna vid en utlandsflytt. Skatteverkets förslag bemöttes med stor kritik från såväl remissinstanser som mediala aktörer. Många kritiker menade att förslaget utgjorde hinder mot fri rörlighet inom EU och att förslaget saknade en djupgående
konsekvensanalys, medan de som var positiva till förslaget menade att exitbeskattning inte var något nytt i svensk skattelagstiftning.
Syftet med uppsatsen är att redogöra för såväl exitbeskattning i svensk skattelagstiftning som för Skatteverkets förslag. Utifrån redogörelsen om exitbeskattning och Skatteverkets förslag syftar uppsatsen vidare till att utreda EUrättsliga aspekter avseende exitbeskattning. De EU-rättsliga aspekterna används för att analysera hur svenska regler om exitbeskattning och Skatteverkets förslag förhåller sig till EU-rättens bestämmelser om fri rörlighet. För att uppfylla uppsatsens syften används den rättsdogmatiska, den rättsanalytiska och den EU-rättsliga metoden.
Den första frågan som uppsatsen ämnar besvara är vilka regler om exitbeskattning som återfinns i svensk skattelagstiftning. I denna del redogör uppsatsen för tioårsregeln, uttagsbeskattning och uppskovsavdrag, vilka samtliga utgör regler om exitbeskattning då de tillämpas vid utflyttning.
Den andra frågan som uppsatsen utreder är hur svenska regler om exitbeskattning och Skatteverkets förslag förhåller sig till EU-rättens bestämmelser om fri rörlighet. I denna del redogör uppsatsen för innebörden och tillämpligheten av fri rörlighet. Dessutom presenteras ett antal rättsfall från EU-domstolen avseende exitbeskattning. Avseende uttagsbeskattning konstaterar uppsatsen att sådan beskattning inskränker etableringsfriheten. Vidare kan uttagsbeskattning rättfärdigas med en välavvägd fördelning av beskattningsrätten. För att proportionalitet ska föreligga krävs att regleringar avseende uttagsbeskattning
innehåller möjlighet till anstånd med skattebetalningen. Det krävs dock
inte att hänsyn tas till värdeminskningar som uppstår efter utflyttning.
Liksom regler om uttagsbeskattning kan även regler om uppskovsavdrag utgöra en inskränkning av etableringsfriheten. Tidigare krävdes för uppskovsavdrag att ursprungsbostaden och ersättningsbostaden var placerade i Sverige, vilket enligt en prövning i EU-domstolen utgjorde hinder för fri rörlighet.
Efter EU-domstolens dom ändrades regleringen om uppskovsavdrag på
så vis att sådant avdrag medges förutsatt att ursprungsbostaden och ersättningsbostaden ligger inom EES.
Avseende Skatteverkets förslag och dess förenlighet med fri rörlighet menar jag att förslaget på ett övergripande plan är EU-konformt. Det grundar jag i att den föreslagna regleringen innehåller möjlighet till anstånd med skattebetalningen.
Förslaget tar också hänsyn till värdeminskningar som uppkommer
efter utflyttning. Det kan dock ifrågasättas huruvida det är proportionerligt att kräva ställande av säkerhet vid flytt utom EES liksom att inte medge anstånd vid benefika överlåtelser. (Less)
Abstract
During the autumn of 2017 the Swedish tax authorities presented a legislative proposal of exit taxation. The proposal aims to prevent tax avoidance and to preserve the allocation of the power to tax. The proposed exit tax implies that natural persons in Sweden who have made unrealised gains on shares can be subject to exit taxation when they move abroad. The proposal was met with great criticism among the consultation bodies and in media. Several critics meant that the proposal constitutes an obstacle to the right of movement in the EU. Furthermore, the proposal was criticized for the lack of a consequence
analysis. The ones who were positive to the proposal argued that exit taxation is nothing new in Swedish legislation.
The purpose of... (More)
During the autumn of 2017 the Swedish tax authorities presented a legislative proposal of exit taxation. The proposal aims to prevent tax avoidance and to preserve the allocation of the power to tax. The proposed exit tax implies that natural persons in Sweden who have made unrealised gains on shares can be subject to exit taxation when they move abroad. The proposal was met with great criticism among the consultation bodies and in media. Several critics meant that the proposal constitutes an obstacle to the right of movement in the EU. Furthermore, the proposal was criticized for the lack of a consequence
analysis. The ones who were positive to the proposal argued that exit taxation is nothing new in Swedish legislation.
The purpose of this thesis is to account for both exit taxation in Swedish legislation and for the Swedish proposal of an exit tax presented in 2017. The thesis also aims to determine EU legal aspects on exit taxation. The EU legal aspects will be used to analyze how Swedish rules on exit taxation and the Swedish proposal of an exit tax relate to the EU law provisions on free movement.
In order to fulfill the purposes of the thesis, the legal dogmatic, the legal analytical and the EU legal methods are used.
The first question I intend to answer is if Swedish tax legislation contains rules on exit taxation. In this part, the thesis accounts for the ten-year rule and the rules on exit taxation when Swedish companies choose to merge across borders and thus cease to be a Swedish company. This part also accounts for the regulation regarding deferral of taxation on capital gains realised on the sale of a residence when the owner acquires a new residence.
The second question I intend to answer is how Swedish rules on exit taxation and the Swedish proposal of an exit tax relate to the EU law provisions on free movement. In this part, the thesis accounts for the meaning and the applicability of free movement. Furthermore, several cases from the European Court of Justice regarding exit taxation are presented. Regarding exit taxation when Swedish companies choose to merge across borders, the thesis states that such taxation limits the right of free establishment. The limitation can be justified if the purpose of the regulation is to preserve the allocation of the
power to tax. To be proportionate, the regulation has to include a possibility to postpone the payment of the tax. However, it is not necessary that the regulation takes into account depreciation occurring after outmigration.
Just like exit tax when Swedish companies choose to merge across borders,
regulation regarding deferral of taxation on capital gains realised on the sale of a residence can limit the right of free establishment. Previously, deferral of taxation on home sales was only granted where both the residence sold and the newly-acquired residence were situated on Swedish territory. After a trial in the European Court of Justice, Swedish regulation was amended. According to the current legislation, deferral of taxation on home sales is granted when the residence sold and the newly-acquired residence are situated within the European Economic Area.
In the last part of the thesis I examine the proposal from the Swedish authorities and its compatibility with EU law. In my opinion, the proposed regulation broadly is conform with EU law, as it contains the possibility to postpone the tax payment. The proposal also takes into account depreciation occurring after outmigration. However, it may be questioned whether it is proportionate to require security when moving outside the European Economic Area. The proportionality may also be questioned as the proposal does not contain the possibility to postpone the tax payment in case of beneficial transactions. (Less)
Please use this url to cite or link to this publication:
author
Essemo Lorenzen, Emma LU
supervisor
organization
alternative title
Treasure hunt at the expense of free movement? - The relation between exit taxation and free movement
course
JURM02 20181
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
EU-rätt, Skatterätt, Exitbeskattning, Fri rörlighet
language
Swedish
id
8940738
date added to LUP
2018-06-08 10:15:36
date last changed
2018-06-08 10:15:36
@misc{8940738,
  abstract     = {During the autumn of 2017 the Swedish tax authorities presented a legislative proposal of exit taxation. The proposal aims to prevent tax avoidance and to preserve the allocation of the power to tax. The proposed exit tax implies that natural persons in Sweden who have made unrealised gains on shares can be subject to exit taxation when they move abroad. The proposal was met with great criticism among the consultation bodies and in media. Several critics meant that the proposal constitutes an obstacle to the right of movement in the EU. Furthermore, the proposal was criticized for the lack of a consequence
analysis. The ones who were positive to the proposal argued that exit taxation is nothing new in Swedish legislation.
The purpose of this thesis is to account for both exit taxation in Swedish legislation and for the Swedish proposal of an exit tax presented in 2017. The thesis also aims to determine EU legal aspects on exit taxation. The EU legal aspects will be used to analyze how Swedish rules on exit taxation and the Swedish proposal of an exit tax relate to the EU law provisions on free movement.
In order to fulfill the purposes of the thesis, the legal dogmatic, the legal analytical and the EU legal methods are used.
The first question I intend to answer is if Swedish tax legislation contains rules on exit taxation. In this part, the thesis accounts for the ten-year rule and the rules on exit taxation when Swedish companies choose to merge across borders and thus cease to be a Swedish company. This part also accounts for the regulation regarding deferral of taxation on capital gains realised on the sale of a residence when the owner acquires a new residence.
The second question I intend to answer is how Swedish rules on exit taxation and the Swedish proposal of an exit tax relate to the EU law provisions on free movement. In this part, the thesis accounts for the meaning and the applicability of free movement. Furthermore, several cases from the European Court of Justice regarding exit taxation are presented. Regarding exit taxation when Swedish companies choose to merge across borders, the thesis states that such taxation limits the right of free establishment. The limitation can be justified if the purpose of the regulation is to preserve the allocation of the
power to tax. To be proportionate, the regulation has to include a possibility to postpone the payment of the tax. However, it is not necessary that the regulation takes into account depreciation occurring after outmigration.
Just like exit tax when Swedish companies choose to merge across borders,
regulation regarding deferral of taxation on capital gains realised on the sale of a residence can limit the right of free establishment. Previously, deferral of taxation on home sales was only granted where both the residence sold and the newly-acquired residence were situated on Swedish territory. After a trial in the European Court of Justice, Swedish regulation was amended. According to the current legislation, deferral of taxation on home sales is granted when the residence sold and the newly-acquired residence are situated within the European Economic Area.
In the last part of the thesis I examine the proposal from the Swedish authorities and its compatibility with EU law. In my opinion, the proposed regulation broadly is conform with EU law, as it contains the possibility to postpone the tax payment. The proposal also takes into account depreciation occurring after outmigration. However, it may be questioned whether it is proportionate to require security when moving outside the European Economic Area. The proportionality may also be questioned as the proposal does not contain the possibility to postpone the tax payment in case of beneficial transactions.},
  author       = {Essemo Lorenzen, Emma},
  keyword      = {EU-rätt,Skatterätt,Exitbeskattning,Fri rörlighet},
  language     = {swe},
  note         = {Student Paper},
  title        = {Skattjakt på rörlighetens bekostnad? - Om exitbeskattning och dess förhållande till fri rörlighet},
  year         = {2018},
}