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Kvalificerade andelar i fastighetsförvaltande fåmansföretag

Strömbeck, Emily LU (2020) LAGF03 20202
Department of Law
Faculty of Law
Abstract (Swedish)
Dagens regler om beskattning av fåmansföretag härstammar från 1990 års skattereform. För att undvika att ägare till fåmansföretag avstod från att ta ut lön och istället tillgodogjorde sig upparbetad ersättning genom utdelning eller realisationsvinst infördes speciella skatteregler. För att omfattas av reglerna krävs det att man äger kvalificerade andelar i ett fåmansföretag. I förhållande till förvaltande fåmansföretag har kritik riktats mot reglerna. Detta mot bakgrund av att ett direkt innehav av tillgångarna beskattas i inkomstslaget kapital. Dessutom har det pekats på att vinster som uppstår genom värdeökning på fastigheter eller aktier inte utgör sparade arbetsinkomster och därför inte borde beskattas i inkomstslaget tjänst.

Denna... (More)
Dagens regler om beskattning av fåmansföretag härstammar från 1990 års skattereform. För att undvika att ägare till fåmansföretag avstod från att ta ut lön och istället tillgodogjorde sig upparbetad ersättning genom utdelning eller realisationsvinst infördes speciella skatteregler. För att omfattas av reglerna krävs det att man äger kvalificerade andelar i ett fåmansföretag. I förhållande till förvaltande fåmansföretag har kritik riktats mot reglerna. Detta mot bakgrund av att ett direkt innehav av tillgångarna beskattas i inkomstslaget kapital. Dessutom har det pekats på att vinster som uppstår genom värdeökning på fastigheter eller aktier inte utgör sparade arbetsinkomster och därför inte borde beskattas i inkomstslaget tjänst.

Denna uppsats undersöker vad som utgör kvalificerade andelar i fastighetsförvaltande fåmansföretag. Fokus i framställningen ligger på rekvisitet verksam i betydande omfattning i 57 kap. 4 § Inkomstskattelagen. Uppsatsen diskuterar även reglerna kritiskt mot bakgrund av dess ursprungliga syfte; att undvika och neutralisera skatteeffekterna av inkomstomvandling. Genom studier av inkomskattelagen, dess förarbeten, rättspraxis och doktrin ämnar uppsatsen fastställa gällande rätt avseende kvalificerade andelar i fastighetsförvaltande fåmansföretag.

I analysen konstateras att de två viktigaste kriterierna i bedömningen om andelarna är kvalificerade eller ej är vilken typ av arbetsuppgifter som utförts och hur många timmar arbetsuppgifterna omfattat. Hur vinstgenereringen faktiskt har skett ska inte beaktas. Slutligen kan det ifrågasättas hur väl reglerna fyller avsedd funktion. Delvis eftersom det spelar stor roll vilken form man väljer att äga en fastighet genom, men också eftersom det takbelopp som införts omfattar både förvaltande bolag och bolag som ursprungligen inte skulle omfattas av något undantag överhuvudtaget. (Less)
Abstract
The Swedish regulation on taxation of close companies originates from the Swedish tax reform of 1990. In order to prevent shareholders in close companies to refrain from giving oneself salary and instead distribute profit by dividend or at a divestment, a special tax regulation was introduced. The regulation is applicable if the shares are considered to be qualified. Regarding management close companies the regulation has come to be criticized. The argument is based on the fact that a direct ownership is taxed as capital. Also, it has been argued that the profit from managing properties and shares is not related to those earnings primarily targeted by the rules.

This essay examines what constitutes qualified shares in property managing... (More)
The Swedish regulation on taxation of close companies originates from the Swedish tax reform of 1990. In order to prevent shareholders in close companies to refrain from giving oneself salary and instead distribute profit by dividend or at a divestment, a special tax regulation was introduced. The regulation is applicable if the shares are considered to be qualified. Regarding management close companies the regulation has come to be criticized. The argument is based on the fact that a direct ownership is taxed as capital. Also, it has been argued that the profit from managing properties and shares is not related to those earnings primarily targeted by the rules.

This essay examines what constitutes qualified shares in property managing close companies. In focus of the essay is the necessary condition active to a significant extent in chapter 57 section 4 Swedish Income Tax Act. The essay also discusses the regulation critically based on its original purpose; to prevent and neutralize conversion of income. By studies of the Swedish Income Tax Act, its legislative history, precedents and doctrine the essay attempts to establish the law.

In the analysis it is stated that the two most crucial criteria are what type of tasks the taxpayer or his relatives has performed within the close company and how many hours those tasks extend to. How the profit has been generated is not a criterion that shall be considered. It can be questioned whether or not the regulation fulfill its original purpose. Partly due to the fact that it does matter what form of association that is chosen when managing property, but also because the rule of an upper limit includes all close companies, even those originally not subject to an exception. (Less)
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author
Strömbeck, Emily LU
supervisor
organization
course
LAGF03 20202
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt, fåmansföretag, fastighetsförvaltning.
language
Swedish
id
9034222
date added to LUP
2021-02-09 11:28:42
date last changed
2021-02-09 11:28:42
@misc{9034222,
  abstract     = {{The Swedish regulation on taxation of close companies originates from the Swedish tax reform of 1990. In order to prevent shareholders in close companies to refrain from giving oneself salary and instead distribute profit by dividend or at a divestment, a special tax regulation was introduced. The regulation is applicable if the shares are considered to be qualified. Regarding management close companies the regulation has come to be criticized. The argument is based on the fact that a direct ownership is taxed as capital. Also, it has been argued that the profit from managing properties and shares is not related to those earnings primarily targeted by the rules. 

This essay examines what constitutes qualified shares in property managing close companies. In focus of the essay is the necessary condition active to a significant extent in chapter 57 section 4 Swedish Income Tax Act. The essay also discusses the regulation critically based on its original purpose; to prevent and neutralize conversion of income. By studies of the Swedish Income Tax Act, its legislative history, precedents and doctrine the essay attempts to establish the law. 

In the analysis it is stated that the two most crucial criteria are what type of tasks the taxpayer or his relatives has performed within the close company and how many hours those tasks extend to. How the profit has been generated is not a criterion that shall be considered. It can be questioned whether or not the regulation fulfill its original purpose. Partly due to the fact that it does matter what form of association that is chosen when managing property, but also because the rule of an upper limit includes all close companies, even those originally not subject to an exception.}},
  author       = {{Strömbeck, Emily}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Kvalificerade andelar i fastighetsförvaltande fåmansföretag}},
  year         = {{2020}},
}