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Utflyttningsbeskattning av fysiska personers kapitalvinster – nu och framöver

Palade, Jonatan LU (2018) JURM02 20181
Department of Law
Faculty of Law
Abstract (Swedish)
En person som flyttar ut ifrån Sverige och blir begränsat skattskyldig här kan även efter flytten bli skattskyldig för kapitalvinster enligt den så kallade tioårsregeln. Tioårsregeln omfattar delägarrätter, andelar i svenska handelsbolag och utlandet delägarbeskattade juridiska personer. Man är skattskyldig för kapitalvinster på sådana tillgångar i tio år efter att man upphörde att vara bosatt eller stadigvarande vistats i Sverige. Tioårsregeln är i praktiken väldigt beroende av hur skatteavtalssituationen ser ut. Många av de svenska skatteavtal som finns begränsar de omfattade tillgångarna, kortar ner hur länge beskattningsanspråket varar och ibland helt tar bort Sveriges möjlighet till beskattning.

Att tioårsregeln fungerar så pass... (More)
En person som flyttar ut ifrån Sverige och blir begränsat skattskyldig här kan även efter flytten bli skattskyldig för kapitalvinster enligt den så kallade tioårsregeln. Tioårsregeln omfattar delägarrätter, andelar i svenska handelsbolag och utlandet delägarbeskattade juridiska personer. Man är skattskyldig för kapitalvinster på sådana tillgångar i tio år efter att man upphörde att vara bosatt eller stadigvarande vistats i Sverige. Tioårsregeln är i praktiken väldigt beroende av hur skatteavtalssituationen ser ut. Många av de svenska skatteavtal som finns begränsar de omfattade tillgångarna, kortar ner hur länge beskattningsanspråket varar och ibland helt tar bort Sveriges möjlighet till beskattning.

Att tioårsregeln fungerar så pass dåligt i praktiken var en av anledningarna till att Skatteverket tog fram en promemoria med lagförslag på nya regler om utflyttningsbeskattning. Ett lagförslag som i december 2017 skickades på remiss av finansdepartementet. De nya reglerna var tänkta att ersätta tioårsregeln med bestämmelser om omedelbar beskattning av latenta vinster i samband med utflyttningen. När en person flyttade ut skulle dennes tillgångar anses vara avyttrade till marknadsvärdet. I vissa fall gavs dock möjlighet till att få anstånd med beskattningen.

Förslaget fick dock mycket kritik från remissinstanserna och finansminister Magdalena Andersson meddelade kort därefter att Skatteverkets förslag skulle skrotas. Frågan är vad som händer nu. Problemet med tioårsregeln kvarstår och finansministern var tydlig med att något måste göras. Eftersom problemet med tioårsregeln främst är förknippad med skatteavtal och Sverige har en ganska låg skatteavtalstakt är ett alternativ en reform med nya regler. Att ersätta tioårsregeln med mer generella exitbeskattningsregler har också diskuterats i tidigare förarbeten. Det är inte otänkbart att tioårsregeln ersätts med regler likt de föreslagna trots att dessa alltså nyligen skrotats. De specifika reglerna kan utformas på en mängd olika sätt och det finns länder i vår närhet som idag har exitbeskattningsregler. Nya regler måste dock följa gällande EU-rätt om att bland annat ge rätt till automatiskt uppskov inom unionen. Det vore också lämpligt att beakta den kritik som remissinstanserna framställt och den här gången tillsätta en statlig utredning för att utreda frågan. (Less)
Abstract
A person who moves from Sweden and becomes a limited taxable person here can even after the move takes place become taxable here for capital gains according to the so called ten-year rule. The ten-year rule covers shares, shares in trading companies and shares in foreign shareholder-taxed legal persons. A person is taxable for capital gains on such assets for up to ten years after he or she ceased to reside in Sweden. The ten-year rule is heavily dependent on what the tax agreement-situation looks like. Many of the existing Swedish tax agreements limit the concerned assets, reduce how long the tax claim lasts for and sometimes completely removes Sweden’s possibility to tax.

The fact that the ten-year rule does not function very well was... (More)
A person who moves from Sweden and becomes a limited taxable person here can even after the move takes place become taxable here for capital gains according to the so called ten-year rule. The ten-year rule covers shares, shares in trading companies and shares in foreign shareholder-taxed legal persons. A person is taxable for capital gains on such assets for up to ten years after he or she ceased to reside in Sweden. The ten-year rule is heavily dependent on what the tax agreement-situation looks like. Many of the existing Swedish tax agreements limit the concerned assets, reduce how long the tax claim lasts for and sometimes completely removes Sweden’s possibility to tax.

The fact that the ten-year rule does not function very well was one of the reasons why the Swedish Tax Agency created a memorandum with a legislative proposal on new rules regarding exit taxation for individuals. The legislative proposal was in December of 2017 referred for consideration by the Ministry of Finance. The new rules were intended to replace the ten-year rule with regulations on immediate taxation of unrealised net gains in connection with moving out. When a person left Sweden that person’s assets would be seen as sold at market value. However in some cases there was a possibility to get a deferral of the tax.

The proposal received a lot of criticism from the referral bodies and the Minister for Finance Magdalena Andersson shortly after informed that the Swedish Tax Agency’s proposal would be discarded. The question then stands what will happen now. The problems with the ten-year rule remains and the Minister of Finance was clear about that something had to be done. Since the problem with the ten-year rule mainly is associated with tax agreements and Sweden has a fairly low tax agreement rate one alternative is a reform with new rules. To replace the ten-year rule with more all-round exit taxation rules has also earlier been discussed in preparatory work. It is not unthought-of that the ten-year rule could be replaced by rules similar to the proposed ones even though they recently were discarded. The rules can be designed in a great number of different ways and there are countries in our proximity that today have exit taxation rules. New rules must however be in line with concerned EU-law that among other things requires that automatically deferral of the tax is to be given within the Union. It would also be appropriate to take the referral bodies’ criticism into consideration and this time assign a government committee to investigate the matter. (Less)
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author
Palade, Jonatan LU
supervisor
organization
alternative title
Exit Taxation of individual's capital gains - now and ahead
course
JURM02 20181
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, tax law, utflyttningsbeskattning, exit taxation
language
Swedish
id
8941735
date added to LUP
2018-06-08 14:00:10
date last changed
2018-06-08 14:00:10
@misc{8941735,
  abstract     = {A person who moves from Sweden and becomes a limited taxable person here can even after the move takes place become taxable here for capital gains according to the so called ten-year rule. The ten-year rule covers shares, shares in trading companies and shares in foreign shareholder-taxed legal persons. A person is taxable for capital gains on such assets for up to ten years after he or she ceased to reside in Sweden. The ten-year rule is heavily dependent on what the tax agreement-situation looks like. Many of the existing Swedish tax agreements limit the concerned assets, reduce how long the tax claim lasts for and sometimes completely removes Sweden’s possibility to tax.

The fact that the ten-year rule does not function very well was one of the reasons why the Swedish Tax Agency created a memorandum with a legislative proposal on new rules regarding exit taxation for individuals. The legislative proposal was in December of 2017 referred for consideration by the Ministry of Finance. The new rules were intended to replace the ten-year rule with regulations on immediate taxation of unrealised net gains in connection with moving out. When a person left Sweden that person’s assets would be seen as sold at market value. However in some cases there was a possibility to get a deferral of the tax. 

The proposal received a lot of criticism from the referral bodies and the Minister for Finance Magdalena Andersson shortly after informed that the Swedish Tax Agency’s proposal would be discarded. The question then stands what will happen now. The problems with the ten-year rule remains and the Minister of Finance was clear about that something had to be done. Since the problem with the ten-year rule mainly is associated with tax agreements and Sweden has a fairly low tax agreement rate one alternative is a reform with new rules. To replace the ten-year rule with more all-round exit taxation rules has also earlier been discussed in preparatory work. It is not unthought-of that the ten-year rule could be replaced by rules similar to the proposed ones even though they recently were discarded. The rules can be designed in a great number of different ways and there are countries in our proximity that today have exit taxation rules. New rules must however be in line with concerned EU-law that among other things requires that automatically deferral of the tax is to be given within the Union. It would also be appropriate to take the referral bodies’ criticism into consideration and this time assign a government committee to investigate the matter.},
  author       = {Palade, Jonatan},
  keyword      = {skatterätt,tax law,utflyttningsbeskattning,exit taxation},
  language     = {swe},
  note         = {Student Paper},
  title        = {Utflyttningsbeskattning av fysiska personers kapitalvinster – nu och framöver},
  year         = {2018},
}