Advanced

Den svenska beskattningen av trustinkomster - En analys utifrån teorier om analogisk lagtillämpning

Nilvé, Carl LU (2020) JURM02 20201
Department of Law
Faculty of Law
Abstract
Taxing income attributed to a trust is problematic from a Swedish perspective as the legal figure currently lacks regulation in tax legislation. Tax courts and tax authorities have therefore had to seek alternative approaches to dealing with such incomes. The author of the essay has identified that a common practice in the application of the law has been to equate the trust with a Swedish foundation and thereby allow the tax rules that apply to foundations to determine the tax consequences. In the area of tax law, however, the permissibility of analogous law application has long been debated in the literature. Analogous law applications should in this context be understood as the practice of applying a given law provision in a way that is... (More)
Taxing income attributed to a trust is problematic from a Swedish perspective as the legal figure currently lacks regulation in tax legislation. Tax courts and tax authorities have therefore had to seek alternative approaches to dealing with such incomes. The author of the essay has identified that a common practice in the application of the law has been to equate the trust with a Swedish foundation and thereby allow the tax rules that apply to foundations to determine the tax consequences. In the area of tax law, however, the permissibility of analogous law application has long been debated in the literature. Analogous law applications should in this context be understood as the practice of applying a given law provision in a way that is not in clear harmony with the wording of the legislative text.

The purpose of the essay has consequently been to investigate how the Swedish taxation of trust income relates to analogous law application and whether the answer to this question calls for action by the legislator.

Through the essay the author finds that it is seemingly not possible to conclude the existence of a strict ban on analogous law applications in the area of tax law. Nonetheless, analogous law applications appear to be undesirable, especially with regard to how infrequently it appears in decisions from the Swedish Supreme Administrative Court. The analysis of the essay demonstrates that the question of how taxation of trust income relates to analogous law applications is largely dependent on the civil law assessment that is made of the trust as a legal figure. The author of the essay is of the opinion that the trust as a legal figure displays such clear differences in comparison with a foundation that the prevailing approach in taxation regarding trust income in many cases must be regarded as an analogous law application. The consequence of this is that the current legal situation is deemed problematic and calls for a change - especially if a coherent and systematic taxation is sought. (Less)
Abstract (Swedish)
Att beskatta inkomster som är hänförliga till en trust är problematiskt ur svenskt perspektiv eftersom rättsfiguren i dagsläget saknar reglering i skattelagstiftningen. Skattedomstolar och skattemyndigheter har därför nödgats att söka alternativa tillvägagångssätt för att hantera sådana inkomster. Uppsatsförfattaren har identifierat att ett vanligt förekommande tillvägagångssätt i rättstillämpningen har varit att likställa trusten med en stiftelse och därigenom låta skattereglerna som gäller för stiftelser bestämma beskattningskonsekvenserna. På skatterättens område har emellertid tillåtligheten av analogiska lagtillämpningar länge diskuterats inom litteraturen. Med analogisk lagtillämpning avses att tillämpa en given lagbestämmelse på ett... (More)
Att beskatta inkomster som är hänförliga till en trust är problematiskt ur svenskt perspektiv eftersom rättsfiguren i dagsläget saknar reglering i skattelagstiftningen. Skattedomstolar och skattemyndigheter har därför nödgats att söka alternativa tillvägagångssätt för att hantera sådana inkomster. Uppsatsförfattaren har identifierat att ett vanligt förekommande tillvägagångssätt i rättstillämpningen har varit att likställa trusten med en stiftelse och därigenom låta skattereglerna som gäller för stiftelser bestämma beskattningskonsekvenserna. På skatterättens område har emellertid tillåtligheten av analogiska lagtillämpningar länge diskuterats inom litteraturen. Med analogisk lagtillämpning avses att tillämpa en given lagbestämmelse på ett sätt som inte står i uppenbar samklang med lagtextens ordalydelse.

Uppsatsens syfte har således varit att undersöka hur den svenska beskattningen av trustinkomster förhåller sig till analogisk lagtillämpning och huruvida svaret på denna fråga påkallar åtgärder från lagstiftarens sida.

Genom undersökningen finner uppsatsförfattaren att det sannolikt inte går att tala om förekomsten av ett strikt förbud avseende analogiska lagtillämpningar på skatterättens område. Däremot framstår analogiska lagtillämpningar som icke önskvärda, i synnerhet med hänsyn till hur sällan det förekommer i avgöranden från HFD. Av uppsatsens analys framgår att frågan om hur beskattning av trustinkomster förhåller sig till analogiska lagtillämpningar till stor del är beroende av vilken civilrättslig bedömning som görs av trusten som rättsfigur. Uppsatsförfattaren finner för egen del att trusten uppvisar sådana tydliga skillnader vid jämförelsen med en stiftelse att rådande tillvägagångssätt i beskattningen avseende trustinkomster i många fall måste anses utgöra en analogisk lagtillämpning. Följden av detta blir att nuvarande rättsläge anses vara problematiskt och påkallar en förändring - i synnerhet om en koherent och systematisk beskattning eftersträvas. (Less)
Please use this url to cite or link to this publication:
author
Nilvé, Carl LU
supervisor
organization
alternative title
The Swedish Taxation of Income Attributable to Trusts - An Analysis Based on Theories of Analogous Law Application
course
JURM02 20201
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, taxlaw, truster, analogisk lagtillämpning, trustinkomster, analogiförbud, beskattning av trust, trusts
language
Swedish
id
9010943
date added to LUP
2020-06-16 20:16:55
date last changed
2020-06-16 20:16:55
@misc{9010943,
  abstract     = {Taxing income attributed to a trust is problematic from a Swedish perspective as the legal figure currently lacks regulation in tax legislation. Tax courts and tax authorities have therefore had to seek alternative approaches to dealing with such incomes. The author of the essay has identified that a common practice in the application of the law has been to equate the trust with a Swedish foundation and thereby allow the tax rules that apply to foundations to determine the tax consequences. In the area of tax law, however, the permissibility of analogous law application has long been debated in the literature. Analogous law applications should in this context be understood as the practice of applying a given law provision in a way that is not in clear harmony with the wording of the legislative text.

The purpose of the essay has consequently been to investigate how the Swedish taxation of trust income relates to analogous law application and whether the answer to this question calls for action by the legislator.

Through the essay the author finds that it is seemingly not possible to conclude the existence of a strict ban on analogous law applications in the area of tax law. Nonetheless, analogous law applications appear to be undesirable, especially with regard to how infrequently it appears in decisions from the Swedish Supreme Administrative Court. The analysis of the essay demonstrates that the question of how taxation of trust income relates to analogous law applications is largely dependent on the civil law assessment that is made of the trust as a legal figure. The author of the essay is of the opinion that the trust as a legal figure displays such clear differences in comparison with a foundation that the prevailing approach in taxation regarding trust income in many cases must be regarded as an analogous law application. The consequence of this is that the current legal situation is deemed problematic and calls for a change - especially if a coherent and systematic taxation is sought.},
  author       = {Nilvé, Carl},
  keyword      = {skatterätt,taxlaw,truster,analogisk lagtillämpning,trustinkomster,analogiförbud,beskattning av trust,trusts},
  language     = {swe},
  note         = {Student Paper},
  title        = {Den svenska beskattningen av trustinkomster - En analys utifrån teorier om analogisk lagtillämpning},
  year         = {2020},
}