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Gratis är gott... eller beskattningsbart? - En analys av balans i beskattning av influencers inkomster

Petersson, Emma LU (2019) JURM02 20191
Department of Law
Faculty of Law
Abstract (Swedish)
Att influencers tilldelas olika slags gåvor och varuprover som ett led i marknadsföringsformen influencer marketing är en ny företeelse. Skatteverket kommer att genomföra en granskning av influencers inkomster för inkomståret 2018. Influencers kan erhålla gåvor och varuprover med eller utan krav på motprestation. Dessa gåvor och varuprover kan troligen inte ses som skattefria gåvor även om de erhålls utan krav på motprestation och föregående samtycke, då gåvoavsikt saknas hos givaren. Givaren har istället en affärsmässig avsikt. Influencers inkomster kan ses som inkomst av näringsverksamhet eller tjänst. I förarbeten har inkomst av tjänst definierats som inkomster på grund av utförd prestation. Hur begreppet utförd prestation definieras... (More)
Att influencers tilldelas olika slags gåvor och varuprover som ett led i marknadsföringsformen influencer marketing är en ny företeelse. Skatteverket kommer att genomföra en granskning av influencers inkomster för inkomståret 2018. Influencers kan erhålla gåvor och varuprover med eller utan krav på motprestation. Dessa gåvor och varuprover kan troligen inte ses som skattefria gåvor även om de erhålls utan krav på motprestation och föregående samtycke, då gåvoavsikt saknas hos givaren. Givaren har istället en affärsmässig avsikt. Influencers inkomster kan ses som inkomst av näringsverksamhet eller tjänst. I förarbeten har inkomst av tjänst definierats som inkomster på grund av utförd prestation. Hur begreppet utförd prestation definieras framgår inte vidare varken av förarbeten eller skatterättslig doktrin. Inkomstslaget tjänst fångar upp inkomster som inte kan hänföras till något annat inkomstslag, men är inte avsett att fungera som en generell uppsamlingsplats, vilket innebär att det kan finnas inkomster som inte är att se som gåvor, men inte heller kan inkomstbeskattas. Det finns dock inget motsvarande exempel varken i förarbeten, doktrin eller praxis, vilket innebär att utrymmet torde vara begränsat. Influencers inkomster av gåvor och varuprover bedöms därför som skattepliktiga inkomster, även när krav på motprestation saknas.

Enligt praxis avseende avdragsrätt för sponsring har företag vägrats avdragsrätt med hänvisning till att transaktionerna utgör ej avdragsgilla gåvor. Bristande gåvoavsikt har inte tillmätts betydelse. Istället har främst värdet av mottagna motprestationer beaktats. Företag som skickar produkter till influencers utan krav på motprestation kan därför sannolikt inte få avdrag för kostnaden.

Inom skatterätt gäller reciprocitetsprincipen, vilken innebär att om en kostnad är avdragsgill för utbetalaren, ska intäkten också vara skattepliktig för mottagaren. Om kostnaden inte är avdragsgill så ska intäkten vara skattefri för mottagaren. En annan aspekt av reciprocitetsprincipen är att den skatterättsliga bedömningen av en transaktion ska vara densamma för transaktionens samtliga parter. Principens ställning har dock diskuterats i skatterättsliga doktrinen. Eftersom influencers inkomster av gåvor och varuprover utan krav på motprestation beskattas som inkomst medan överlåtande företag inte medges avdrag för kostnaden med hänvisning till att transaktionerna utgör ej avdragsgilla gåvor brister det i reciprocitet, både i bedömnings- och i omfångshänseende. (Less)
Abstract
The fact that influencers’ are awarded different kinds of gifts as a part of the marketing form influencer marketing is a new phenomenon. The Swedish Tax Agency will investigate influencers’ incomes for the tax year 2018. Influencers can receive gifts and samples with or without requirement of counter performance. Since the givers intention is not to give a gift, but merely a commercial one, influencers receiving gifts and samples can probably not argue that this gift should be considered as non-taxable, even if received without requirement of counter performance and without approval from the influencer. Influencer’s income can be classified as income of business activities or of employment. In legislative history, income of employment... (More)
The fact that influencers’ are awarded different kinds of gifts as a part of the marketing form influencer marketing is a new phenomenon. The Swedish Tax Agency will investigate influencers’ incomes for the tax year 2018. Influencers can receive gifts and samples with or without requirement of counter performance. Since the givers intention is not to give a gift, but merely a commercial one, influencers receiving gifts and samples can probably not argue that this gift should be considered as non-taxable, even if received without requirement of counter performance and without approval from the influencer. Influencer’s income can be classified as income of business activities or of employment. In legislative history, income of employment have been defined as income from performed accomplishment. How the concept-accomplished presentation should be defined does not appear in legislative history or in tax-related doctrine. Income from employment covers income that cannot be classified as another form of income, however, not intended to be a general collection point for all incomes. Hence, there is a possibility that there may be income which are not considered as gifts, but irrespectively cannot be taxed. A corresponding example cannot be found neither in legislative history, tax-related doctrine nor in practice, which means that the leeway should be limited. Influencers’ income of gifts and samples are therefore evaluated as taxable income, even though there is lack of requirement of counter performances.

In established practice regarding deductibility for sponsorships, companies have been denied deductibility with reference to that the transactions have the character of non-deductible gifts. The lack of intention to give a gift has not been given importance. Hence, companies who send gifts to influencers without requirement of counter performance can probably not be granted deduction for the cost.

Within tax law, the reciprocity principle applies, which means that if a cost is deductible for the payer, the income should be taxable for the receiver. If a cost is non-deductible for the payer, the income should be non-taxable for the receiver. Another aspect of the principle is that the evaluation from a tax perspective should be the same for a transactions all parties. However, the reciprocity principle’s status has been questioned in tax doctrine. Since influencers’ income of gifts and samples, without requirement of counter performance, will be taxed as income, whilst sponsoring companies are denied deductibility referring to that the transactions constitutes non-deductible gifts, there is a lack of reciprocity between incomes and costs. (Less)
Please use this url to cite or link to this publication:
author
Petersson, Emma LU
supervisor
organization
alternative title
There ain't no such thing as a free gift, it can be taxable! - An analysis of balance in taxation of influencers' incomes
course
JURM02 20191
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, reciprocitet, beskattningsbar, inkomst, avdragsrätt, sponsring, influencer, gåva, gåvoavsikt
language
Swedish
id
8976553
date added to LUP
2019-06-10 10:58:42
date last changed
2019-06-10 10:58:42
@misc{8976553,
  abstract     = {The fact that influencers’ are awarded different kinds of gifts as a part of the marketing form influencer marketing is a new phenomenon. The Swedish Tax Agency will investigate influencers’ incomes for the tax year 2018. Influencers can receive gifts and samples with or without requirement of counter performance. Since the givers intention is not to give a gift, but merely a commercial one, influencers receiving gifts and samples can probably not argue that this gift should be considered as non-taxable, even if received without requirement of counter performance and without approval from the influencer. Influencer’s income can be classified as income of business activities or of employment. In legislative history, income of employment have been defined as income from performed accomplishment. How the concept-accomplished presentation should be defined does not appear in legislative history or in tax-related doctrine. Income from employment covers income that cannot be classified as another form of income, however, not intended to be a general collection point for all incomes. Hence, there is a possibility that there may be income which are not considered as gifts, but irrespectively cannot be taxed. A corresponding example cannot be found neither in legislative history, tax-related doctrine nor in practice, which means that the leeway should be limited. Influencers’ income of gifts and samples are therefore evaluated as taxable income, even though there is lack of requirement of counter performances.

In established practice regarding deductibility for sponsorships, companies have been denied deductibility with reference to that the transactions have the character of non-deductible gifts. The lack of intention to give a gift has not been given importance. Hence, companies who send gifts to influencers without requirement of counter performance can probably not be granted deduction for the cost. 

Within tax law, the reciprocity principle applies, which means that if a cost is deductible for the payer, the income should be taxable for the receiver. If a cost is non-deductible for the payer, the income should be non-taxable for the receiver. Another aspect of the principle is that the evaluation from a tax perspective should be the same for a transactions all parties. However, the reciprocity principle’s status has been questioned in tax doctrine. Since influencers’ income of gifts and samples, without requirement of counter performance, will be taxed as income, whilst sponsoring companies are denied deductibility referring to that the transactions constitutes non-deductible gifts, there is a lack of reciprocity between incomes and costs.},
  author       = {Petersson, Emma},
  keyword      = {skatterätt,reciprocitet,beskattningsbar,inkomst,avdragsrätt,sponsring,influencer,gåva,gåvoavsikt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Gratis är gott... eller beskattningsbart? - En analys av balans i beskattning av influencers inkomster},
  year         = {2019},
}