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Intern aktieöverlåtelse i fåmansföretag – Smitta inte företaget med kvalificerade andelar!

Enoksson, Josefin LU (2019) LAGF03 20191
Department of Law
Faculty of Law
Abstract (Swedish)
En delägare som innehar kvalificerade andelar i ett fåmansföretag omfattas av de s.k. 3:12-reglerna som innebär att utdelning och kapitalvinst till viss del ska beskattas i inkomstslaget tjänst i stället för i inkomstslaget kapital. Om delägaren ska överlåta företaget kan han eller hon inom lagens gränser vidta en rad åtgärder för minska och senarelägga skatten som ska betalas för kapitalvinsten. Genom dessa åtgärder undviker delägaren att kapitalvinsten beskattas i inkomstslaget tjänst och beskattas sålunda endast i inkomstslaget kapital med en lägre skattesats.

Genom att utföra en intern aktieöverlåtelse överlåter delägaren andelarna i fåmansföretaget till ett av honom eller henne nybildat företag, ett s.k. karensbolag. Efter... (More)
En delägare som innehar kvalificerade andelar i ett fåmansföretag omfattas av de s.k. 3:12-reglerna som innebär att utdelning och kapitalvinst till viss del ska beskattas i inkomstslaget tjänst i stället för i inkomstslaget kapital. Om delägaren ska överlåta företaget kan han eller hon inom lagens gränser vidta en rad åtgärder för minska och senarelägga skatten som ska betalas för kapitalvinsten. Genom dessa åtgärder undviker delägaren att kapitalvinsten beskattas i inkomstslaget tjänst och beskattas sålunda endast i inkomstslaget kapital med en lägre skattesats.

Genom att utföra en intern aktieöverlåtelse överlåter delägaren andelarna i fåmansföretaget till ett av honom eller henne nybildat företag, ett s.k. karensbolag. Efter överlåtelsen har en koncern uppstått och karensbolaget kan avyttra fåmansföretaget till förvärvaren utan att någon direkt skattekonsekvens uppstår eftersom andelarna i fåmansföretaget är näringsbetingade och vinster på sådana är skattefria. Delägaren omfattas fortfarande av 3:12-reglerna efter avyttringen och kan ta ut kapitalvinsten i karensbolaget genom utdelning upp till ett gränsbelopp och beskattas för det i inkomstslaget kapital med 20 procent. I minst fem år efter avyttringen fortsätter delägarens andelar att vara kvalificerade. Detta kallas femårskarensen. För att andelarna ska bli avkvalificerade och för att karenstiden ska börja löpa kan delägaren endast utföra begränsad kapitalförvaltningen i karensbolaget. När den femåriga karenstiden löpt ut upphör delägarens andelar att vara kvalificerade och han eller hon omfattas inte längre av 3:12-reglerna. Den kapitalvinst som ännu återstår i karensbolaget kan delägaren ta ut och beskattas enligt reglerna för onoterade andelar med 25 procent skatt i inkomstslaget kapital.

Tidigare var det inte möjligt för en delägare att komma ur 3:12-reglerna när företaget avyttrades till en närstående eftersom delägarens andelar i karensbolaget smittades av den närståendes verksamhet i det avyttrade företaget. På grund av närståendesmittan började inte karenstiden för delägarens andelar att löpa. Emellertid kommer det efter den 30 juni 2019 vara möjligt att komma ur 3:12-reglerna när företaget överlåts till en närstående eftersom riksdagen den 8 maj 2019 beslutade att en undantagsregel skulle införas när företaget avyttrades till en närstående. Regeln innebär att närståendes verksamhet i det avyttrade företaget inte smittar delägarens andelar i karensbolaget.

Vid såväl den interna aktieöverlåtelsen som överlåtelsen av företaget via karensbolaget är det viktigt att delägaren och företaget gör en bedömning om skalbolagsreglerna är tillämpliga. En skalbolagsbeskattning kan bli väldigt dyr och kännbar men kan undvikas om rätt åtgärder vidtas. Vidare kan delägaren och företaget inför dessa överlåtelser känna sig lockade att låna ut pengar till den som ska förvärva andelarna. I sammanhanget ska emellertid reglerna om förbjudna lån beaktas som medför att både bolagsrättsliga och skattemässiga konsekvenser blir tillämpliga.

Att genomföra en intern aktieöverlåtelse är en lämplig skatteplaneringstransaktion vid en överlåtelse av ett fåmansföretag. Sannolikt kommer förfarandet tillämpas mer framöver då lagstiftaren tagit bort den olikformighet som tidigare funnits för närstående på området. (Less)
Abstract
A shareholder who holds qualified shares in a closely held company is subject to a special set of tax rules named the 3:12 rules. These rules lead to shareholders’ dividends and capital gains to some degree being taxed as labor income instead of capital income. If the shareholder should transfer the company, it is possible – within the boundaries of the law – to make some arrangements to reduce and postpone the tax attributable to the capital gain. Through these measures, the shareholder avoids taxing the capital gain as labor income. Thus, the income is only taxed as capital income, which has a lower tax rate.

By performing a procedure that means that a person sells all shares in one of his or her own company to another company which... (More)
A shareholder who holds qualified shares in a closely held company is subject to a special set of tax rules named the 3:12 rules. These rules lead to shareholders’ dividends and capital gains to some degree being taxed as labor income instead of capital income. If the shareholder should transfer the company, it is possible – within the boundaries of the law – to make some arrangements to reduce and postpone the tax attributable to the capital gain. Through these measures, the shareholder avoids taxing the capital gain as labor income. Thus, the income is only taxed as capital income, which has a lower tax rate.

By performing a procedure that means that a person sells all shares in one of his or her own company to another company which he or she also owns (from now on called an internal stock transfer) the shareholder transfers the shares in the closely held company to one of his or her newly founded company, a so-called resting company. After this procedure, a corporate group has been created. The resting company can then transfer the closely held company to a buyer without any tax consequences, because the shares in the closely held company are business related shares and profits on such shares are tax-free. The shareholder is still subject to the 3:12 rules after the sale has been done. Through dividend – up to a limited amount – the shareholder can withdraw the capital gain from the resting company. The dividend will be taxed as capital income, which is 20 percent. The shares of the shareholders will be qualified for at least five years after the sale. This is called the five-years-waiting period. In order for the shares to be de- qualified, and for the waiting period to start running, the shareholder can only perform limited asset management in the resting company. When the five-years-waiting period expires, the shares of the shareholders cease to be qualified and he or she is no longer subject to the 3:12 rules. The capital gain, which still remains in the resting company, can be subject to withdrawal. The shareholder will be taxed according to the rules for unlisted shares with 25 percent as capital income.

Until recently, it was impossible for a shareholder to escape the 3:12 rules when the company was sold to a related party. The shares of the shareholder in the resting company were “affected” by the related parties’ activity in the sold company. Due to the action of the related parties’ activity, the waiting period never started to run. However, after June 30, 2019, it will be possible to avoid the 3:12 rules since the parliament on May 8, 2019 decided that an exception rule should apply when the company is sold to a related party. The result of the rule is that the related parties’ activity in the sold company does not affect the shareholder’s shares in the resting company.

When performing both the internal stock transfer and the transfer of the closely held company via the resting company it is, from a tax perspective, of the utmost importance that the shareholder and the company clarifies if the shell company-rules are applicable or not. A shell company-taxation can be very expensive – and painful – but can be avoided if the right measures are taken. Furthermore, the shareholder and the company may feel tempted to lend money to the party buying shares in it. In this case, the rules concerning prohibited loans must be taken into account; both corporate and tax law will be applied to the procedure.

Carrying out an internal stock transfer is a useful tax planning transaction in case of a transfer of a closely held company. The procedure will probably be used more in the future since the legislator removed the inequality that earlier existed. (Less)
Please use this url to cite or link to this publication:
author
Enoksson, Josefin LU
supervisor
organization
course
LAGF03 20191
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, fåmansföretag, 3:12 reglerna, intern aktieöverlåtelse, karensbolag, skatteplanering, tax law
language
Swedish
id
8977293
date added to LUP
2019-09-16 13:51:59
date last changed
2019-09-16 13:51:59
@misc{8977293,
  abstract     = {A shareholder who holds qualified shares in a closely held company is subject to a special set of tax rules named the 3:12 rules. These rules lead to shareholders’ dividends and capital gains to some degree being taxed as labor income instead of capital income. If the shareholder should transfer the company, it is possible – within the boundaries of the law – to make some arrangements to reduce and postpone the tax attributable to the capital gain. Through these measures, the shareholder avoids taxing the capital gain as labor income. Thus, the income is only taxed as capital income, which has a lower tax rate.

By performing a procedure that means that a person sells all shares in one of his or her own company to another company which he or she also owns (from now on called an internal stock transfer) the shareholder transfers the shares in the closely held company to one of his or her newly founded company, a so-called resting company. After this procedure, a corporate group has been created. The resting company can then transfer the closely held company to a buyer without any tax consequences, because the shares in the closely held company are business related shares and profits on such shares are tax-free. The shareholder is still subject to the 3:12 rules after the sale has been done. Through dividend – up to a limited amount – the shareholder can withdraw the capital gain from the resting company. The dividend will be taxed as capital income, which is 20 percent. The shares of the shareholders will be qualified for at least five years after the sale. This is called the five-years-waiting period. In order for the shares to be de- qualified, and for the waiting period to start running, the shareholder can only perform limited asset management in the resting company. When the five-years-waiting period expires, the shares of the shareholders cease to be qualified and he or she is no longer subject to the 3:12 rules. The capital gain, which still remains in the resting company, can be subject to withdrawal. The shareholder will be taxed according to the rules for unlisted shares with 25 percent as capital income.

Until recently, it was impossible for a shareholder to escape the 3:12 rules when the company was sold to a related party. The shares of the shareholder in the resting company were “affected” by the related parties’ activity in the sold company. Due to the action of the related parties’ activity, the waiting period never started to run. However, after June 30, 2019, it will be possible to avoid the 3:12 rules since the parliament on May 8, 2019 decided that an exception rule should apply when the company is sold to a related party. The result of the rule is that the related parties’ activity in the sold company does not affect the shareholder’s shares in the resting company.

When performing both the internal stock transfer and the transfer of the closely held company via the resting company it is, from a tax perspective, of the utmost importance that the shareholder and the company clarifies if the shell company-rules are applicable or not. A shell company-taxation can be very expensive – and painful – but can be avoided if the right measures are taken. Furthermore, the shareholder and the company may feel tempted to lend money to the party buying shares in it. In this case, the rules concerning prohibited loans must be taken into account; both corporate and tax law will be applied to the procedure.

Carrying out an internal stock transfer is a useful tax planning transaction in case of a transfer of a closely held company. The procedure will probably be used more in the future since the legislator removed the inequality that earlier existed.},
  author       = {Enoksson, Josefin},
  keyword      = {Skatterätt,fåmansföretag,3:12 reglerna,intern aktieöverlåtelse,karensbolag,skatteplanering,tax law},
  language     = {swe},
  note         = {Student Paper},
  title        = {Intern aktieöverlåtelse i fåmansföretag – Smitta inte företaget med kvalificerade andelar!},
  year         = {2019},
}