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Kapitalvinstbeskattning efter utflyttning till Spanien - Tillämpningen av tioårsregeln och eventuella utmaningar för framtida lagstiftning

Karlsson, Anna LU (2018) JURM02 20181
Department of Law
Faculty of Law
Abstract
A survey carried out by the independent organization Swedes Worldwide in 2015 showed that over 90 000 Swedes spent more than six months a year in Spain. These emigration movements sometimes affect the Swedish tax base since individuals are no longer liable to pay income tax on all incomes and only become liable to pay income tax on incomes having a source in Swedish territory.

Compared to other countries Sweden has a very high tax rate on capital gains. To avoid the high tax pressure it has been discovered that some individuals temporarily settle down in a country that applies a lower tax rate and, while being liable to pay tax on all of their incomes in that country, they alienate company shares and other financial instruments. To... (More)
A survey carried out by the independent organization Swedes Worldwide in 2015 showed that over 90 000 Swedes spent more than six months a year in Spain. These emigration movements sometimes affect the Swedish tax base since individuals are no longer liable to pay income tax on all incomes and only become liable to pay income tax on incomes having a source in Swedish territory.

Compared to other countries Sweden has a very high tax rate on capital gains. To avoid the high tax pressure it has been discovered that some individuals temporarily settle down in a country that applies a lower tax rate and, while being liable to pay tax on all of their incomes in that country, they alienate company shares and other financial instruments. To prevent fictitious arrangements like these, Sweden applies the ten-year-rule, according to which an individual who has been residing in Sweden at some point during the previous ten years before the alienation of such financial instruments, shall be liable to pay tax on the capital gains in question in Sweden.

The ten-year-rule has been criticized for being ineffective since the majority of the tax treaties that Sweden has entered with other countries restrict its applicability. To solve this problem the Swedish Tax Agency in November last year put forward a proposition to replace the ten-year-rule with rules on exit taxation.

Given the circumstances, the purpose of this essay is to examine the application of the ten-year-rule when an individual moves from Sweden to Spain and also to analyze whether the ten-year-rule fulfills its purpose in this situation. The future of the ten-year-rule, in connection to the proposition of exit taxation, is also discussed.

Covering aspects of Swedish and Spanish national taxation law, international tax treaty law and EU law it is discovered that the application of the ten-year-rule is restricted in every situation where Spanish national law expresses a competing tax claim. The only situation in which the ten-year-rule has any impact is when the taxpayer, according to national law, isn’t residing in either Sweden or Spain. This is due to the fact that tax conventions drawn up in accordance with the OECD Model Tax Convention is only applicable when the taxpayer in question is a resident of one or both of the contracting states. Therefore no tax convention prevents the application of the ten-year-rule in this situation.

The proposition to replace the ten-year-rule with rules on exit taxation might be a possible solution to prevent tax treaties from restricting Swedish tax claims on capital gains. This is because the application of the national exit taxation rules precedes the point where the individual moves and a foreign competing tax claim would arise. However, the scope of the suggested exit taxation regulation needs to be narrowed in order to be compatible with the principles of free movement prescribed by the Treaty of the Functioning of the European Union. (Less)
Abstract (Swedish)
En kartläggning som gjordes av Föreningen Svenskar i Världen år 2015 visade att antalet utlandssvenskar som var bosatta i Spanien under mer än sex månader per år uppgick till mer än 90 000. Sådana gränsöverskridande förflyttningar påverkar i vissa fall den svenska skattebasen eftersom utflyttade personer många gånger går från att vara obegränsat skattskyldiga för samtliga sina inkomster till att enbart vara skattskyldiga för inkomster som härrör från Sverige.

I jämförelse med andra länder har Sverige en hög skattesats avseende inkomstbeskattning av kapitalinkomster. För att undvika det höga skattetrycket har det uppdagats att personer tillfälligt bosätter sig i länder som tillämpar en lägre skattesats och, under tiden då de är... (More)
En kartläggning som gjordes av Föreningen Svenskar i Världen år 2015 visade att antalet utlandssvenskar som var bosatta i Spanien under mer än sex månader per år uppgick till mer än 90 000. Sådana gränsöverskridande förflyttningar påverkar i vissa fall den svenska skattebasen eftersom utflyttade personer många gånger går från att vara obegränsat skattskyldiga för samtliga sina inkomster till att enbart vara skattskyldiga för inkomster som härrör från Sverige.

I jämförelse med andra länder har Sverige en hög skattesats avseende inkomstbeskattning av kapitalinkomster. För att undvika det höga skattetrycket har det uppdagats att personer tillfälligt bosätter sig i länder som tillämpar en lägre skattesats och, under tiden då de är obegränsat skattskyldiga i denna utländska stat, avyttrar aktier och andra finansiella instrument. För att förhindra fiktiva upplägg som det nämnda tillämpar Sverige den så kallade tioårsregeln enligt vilken en person, som under någon tidpunkt under de tio år som föregått avyttringen har varit bosatt eller stadigvarande vistats i Sverige, är skattskyldig för kapitalinkomsten i Sverige.

Tioårsregeln har kritiserats för att vara otillräcklig då majoriteten av de skatteavtal som Sverige har ingått med andra stater begränsar dess tillämplighet. För att råda bot på problemet lade Skatteverket i november förra året fram ett förslag om att ersätta tioårsregeln med regler om exitbeskattning.

Mot bakgrund av ovanstående är uppsatsens syfte att undersöka tillämpningen av tioårsregeln då en person flyttar från Sverige till Spanien och även att analysera huruvida tioårsregeln uppfyller sitt syfte i nämnda situation. I detta ligger också att, i förhållande till förslaget om exitbeskattning, diskutera tioårsregelns framtid och eventuell ersättningslagstiftning.

Genom att undersöka olika aspekter av svensk och spansk intern skatterätt, internationell skatteavtalsrätt samt EU-rätt nås slutsatsen att tioårsregelns tillämplighet är begränsad i samtliga situationer då spansk intern rätt föreskriver ett konkurrerande skatteanspråk. Den enda situationen då tioårsregeln får någon effekt är när skattesubjektet, i enlighet med intern rätt, inte har skatterättslig hemvist i någon av de avtalsslutande staterna. Det beror på att skatteavtal som utformats med OECD:s modellavtal som förlaga endast är tillämpliga när skattesubjektet har hemvist i åtminstone en av de avtals-slutande staterna. Med anledning därav förhindras inte tillämpningen av tioårsregeln av något skatteavtal i denna situation.

Beträffande förslaget om att ersätta tioårsregeln med regler om exitbeskattning kan det vara en lösning för att förhindra att skatteavtal begränsar det svenska skatteanspråket avseende kapitalvinster. Det följer av att tillämpningen av nationella utflyttningsskatteregler föregår utflyttningen och tidpunkten då ett konkurrerande skatteanspråk uppstår. För att bli förenlig med gemenskapsrätten måste förslagets tillämpningsområde emellertid begränsas eftersom det i dagsläget inte möter ställda krav på proportionalitet och ändamålsenlighet. (Less)
Please use this url to cite or link to this publication:
author
Karlsson, Anna LU
supervisor
organization
alternative title
Taxation of capital gains after emigration to Spain - The application of the ten-year-rule and possible challenges for future legislation
course
JURM02 20181
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
EU-rätt, EU law, internationell beskattning, international taxation, international tax treaty law, internationell skatteavtalsrätt, skatterätt, tax law, tioårsregeln
language
Swedish
id
8941732
date added to LUP
2018-06-13 10:39:25
date last changed
2018-06-13 10:39:25
@misc{8941732,
  abstract     = {A survey carried out by the independent organization Swedes Worldwide in 2015 showed that over 90 000 Swedes spent more than six months a year in Spain. These emigration movements sometimes affect the Swedish tax base since individuals are no longer liable to pay income tax on all incomes and only become liable to pay income tax on incomes having a source in Swedish territory.

Compared to other countries Sweden has a very high tax rate on capital gains. To avoid the high tax pressure it has been discovered that some individuals temporarily settle down in a country that applies a lower tax rate and, while being liable to pay tax on all of their incomes in that country, they alienate company shares and other financial instruments. To prevent fictitious arrangements like these, Sweden applies the ten-year-rule, according to which an individual who has been residing in Sweden at some point during the previous ten years before the alienation of such financial instruments, shall be liable to pay tax on the capital gains in question in Sweden.

The ten-year-rule has been criticized for being ineffective since the majority of the tax treaties that Sweden has entered with other countries restrict its applicability. To solve this problem the Swedish Tax Agency in November last year put forward a proposition to replace the ten-year-rule with rules on exit taxation. 

Given the circumstances, the purpose of this essay is to examine the application of the ten-year-rule when an individual moves from Sweden to Spain and also to analyze whether the ten-year-rule fulfills its purpose in this situation. The future of the ten-year-rule, in connection to the proposition of exit taxation, is also discussed.

Covering aspects of Swedish and Spanish national taxation law, international tax treaty law and EU law it is discovered that the application of the ten-year-rule is restricted in every situation where Spanish national law expresses a competing tax claim. The only situation in which the ten-year-rule has any impact is when the taxpayer, according to national law, isn’t residing in either Sweden or Spain. This is due to the fact that tax conventions drawn up in accordance with the OECD Model Tax Convention is only applicable when the taxpayer in question is a resident of one or both of the contracting states. Therefore no tax convention prevents the application of the ten-year-rule in this situation. 

The proposition to replace the ten-year-rule with rules on exit taxation might be a possible solution to prevent tax treaties from restricting Swedish tax claims on capital gains. This is because the application of the national exit taxation rules precedes the point where the individual moves and a foreign competing tax claim would arise. However, the scope of the suggested exit taxation regulation needs to be narrowed in order to be compatible with the principles of free movement prescribed by the Treaty of the Functioning of the European Union.},
  author       = {Karlsson, Anna},
  keyword      = {EU-rätt,EU law,internationell beskattning,international taxation,international tax treaty law,internationell skatteavtalsrätt,skatterätt,tax law,tioårsregeln},
  language     = {swe},
  note         = {Student Paper},
  title        = {Kapitalvinstbeskattning efter utflyttning till Spanien - Tillämpningen av tioårsregeln och eventuella utmaningar för framtida lagstiftning},
  year         = {2018},
}