Löneunderlag - en belöning för lönen
(2018) LAGF03 20182Department of Law
Faculty of Law
- Abstract (Swedish)
- Följande arbete undersöker fåmansföretagarens gränsbelopp genom lönebaserat utrymme på dennes kvalificerade andelar. Beräkning av lönebaserat utrymme kan kraftigt öka fåmansföretagarens lågbeskattade utdelning. Reglerna beträffande löneunderlaget är dock komplicerade eftersom oklarheter uppkommer i vilka kontanta ersättningar som omfattas samt att det finns en rad krav andelsägaren måste uppfylla för att tillgodogöras det lönebaserade utrymmet. Skatteverket har varit aktiva med en rad ställningstaganden i hur de anser regelverket ska tolkas. Syftet med arbetet är således att ur ett kritiskt perspektiv granska reglernas utformning och diskutera hur dels reglerna och dels skatteverkets ställningstaganden förhåller sig till... (More)
- Följande arbete undersöker fåmansföretagarens gränsbelopp genom lönebaserat utrymme på dennes kvalificerade andelar. Beräkning av lönebaserat utrymme kan kraftigt öka fåmansföretagarens lågbeskattade utdelning. Reglerna beträffande löneunderlaget är dock komplicerade eftersom oklarheter uppkommer i vilka kontanta ersättningar som omfattas samt att det finns en rad krav andelsägaren måste uppfylla för att tillgodogöras det lönebaserade utrymmet. Skatteverket har varit aktiva med en rad ställningstaganden i hur de anser regelverket ska tolkas. Syftet med arbetet är således att ur ett kritiskt perspektiv granska reglernas utformning och diskutera hur dels reglerna och dels skatteverkets ställningstaganden förhåller sig till förutsebarhetsprincipen.
Arbetet utgår från en rättsdogmatisk metod genom att undersöka lagtext, förarbeten, praxis och doktrin. Eftersom syftet varit att undersöka Skatteverkets ställningstaganden har även dessa behandlats och analyserats inom ramen för arbetets syfte. Även om Skatteverket i sig inte är en erkänd rättskälla är det trots allt Skatteverket som är ansvarig myndighet vid den praktiska beskattningen. Arbetet är begränsat till att endast behandla fåmansföretagarens kvalificerade andelar samt behandlar inte närmre associationsrättsliga aspekter.
Arbetet finner, som redan inledningsvis konstaterats, att regelverket är komplicerat vilka har negativa effekter för fåmansföretagarens förutsebarhet. Detta delvis på grund av att det är svårt att både förhindra inkomstsomvandling samt skattemässiga stimuleringsåtgärder för dessa företag vilket varit motiv bakom reglerna. Vidare uppkommer en rad oklarheter på grund av avsaknad av tydliga definitioner beträffande vilka löner som ingår i löneunderlaget och vad som gäller vid proportionering vid andelar från inte helägda dotterföretag. Skatteverket får visserligen anses klargjort sin uppfattning beträffande regelverket men för full förutsebarhet bör dessa tolkningssvårigheter lösas genom tydliga resonemang i förarbeten och lagtextens ordalydelse. (Less) - Abstract
- The following study examines the salary-based taxations rules in close companies on the owners qualified shares. The special taxations rules regarding dividends in these close companies can lead to big taxation benefits for the shareholder. The legal framework is however unclear when it comes to what salaries that are incorporated and will affect the dividend. For the rules to apply, the shareholder must own a certain amount of the capital in the company as well as receive a certain salary. The Swedish Tax Agency has manifested their statement on how they find the rules to apply. The purpose of this study is therefore to critically analyse the laws on the area and the Swedish Tax Agency’s statements and how it relates to the owner’s... (More)
- The following study examines the salary-based taxations rules in close companies on the owners qualified shares. The special taxations rules regarding dividends in these close companies can lead to big taxation benefits for the shareholder. The legal framework is however unclear when it comes to what salaries that are incorporated and will affect the dividend. For the rules to apply, the shareholder must own a certain amount of the capital in the company as well as receive a certain salary. The Swedish Tax Agency has manifested their statement on how they find the rules to apply. The purpose of this study is therefore to critically analyse the laws on the area and the Swedish Tax Agency’s statements and how it relates to the owner’s predictability of the special taxation laws for close companies.
A legal judicial method is used throughout the study, meaning interpretation and systemization of established law. However, due to the purpose in also investigating the Swedish Tax Agency’s statements, the Agency’s statements has also been a source in the study. It should be noted that the Swedish Tax Agency isn’t an established legal source, however they are the responsible authority within the field. The study only deals with so called qualified shares and does not deal with right of association.
As already stated out in the introduction, the study finds that the law on the area is complicated which is negative for the owners of these company’s predictability. This is partly because of the difficulties of satisfying both the need to prevent income transformation from income of employment to income of capital with lower tax rate, as well as at the same time stimulate these type of companies with tax relives. It is furthermore unclear whether, and, if so how proportionating should be made regarding salaries from not fully affiliated companies. Although The Swedish Tax Agency’s position is somewhat clear, it should, in order to increase the owners of these company’s predictability, be more explicit in the law in how the rules should apply. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8965529
- author
- Björklund, Gustav LU
- supervisor
- organization
- course
- LAGF03 20182
- year
- 2018
- type
- M2 - Bachelor Degree
- subject
- keywords
- Skatterätt
- language
- Swedish
- id
- 8965529
- date added to LUP
- 2019-03-10 13:53:29
- date last changed
- 2019-03-10 13:53:29
@misc{8965529,
abstract = {{The following study examines the salary-based taxations rules in close companies on the owners qualified shares. The special taxations rules regarding dividends in these close companies can lead to big taxation benefits for the shareholder. The legal framework is however unclear when it comes to what salaries that are incorporated and will affect the dividend. For the rules to apply, the shareholder must own a certain amount of the capital in the company as well as receive a certain salary. The Swedish Tax Agency has manifested their statement on how they find the rules to apply. The purpose of this study is therefore to critically analyse the laws on the area and the Swedish Tax Agency’s statements and how it relates to the owner’s predictability of the special taxation laws for close companies.
A legal judicial method is used throughout the study, meaning interpretation and systemization of established law. However, due to the purpose in also investigating the Swedish Tax Agency’s statements, the Agency’s statements has also been a source in the study. It should be noted that the Swedish Tax Agency isn’t an established legal source, however they are the responsible authority within the field. The study only deals with so called qualified shares and does not deal with right of association.
As already stated out in the introduction, the study finds that the law on the area is complicated which is negative for the owners of these company’s predictability. This is partly because of the difficulties of satisfying both the need to prevent income transformation from income of employment to income of capital with lower tax rate, as well as at the same time stimulate these type of companies with tax relives. It is furthermore unclear whether, and, if so how proportionating should be made regarding salaries from not fully affiliated companies. Although The Swedish Tax Agency’s position is somewhat clear, it should, in order to increase the owners of these company’s predictability, be more explicit in the law in how the rules should apply.}},
author = {{Björklund, Gustav}},
language = {{swe}},
note = {{Student Paper}},
title = {{Löneunderlag - en belöning för lönen}},
year = {{2018}},
}