Omklassificering av differentierad utdelning - Beaktas tillämpligheten av 57 kap. IL vid omklassificering av differentierad utdelning till löneinkomst?
(2020) LAGF03 20202Department of Law
Faculty of Law
- Abstract
- Since the tax reform in Sweden, 1990–1991, earned income and capital income has been separated into a dual income tax system. The purpose of the reform was to reduce the opportunities for tax planning and to increase the justice of the system. Unfortunately, the purpose has not been achieved. To prevent income shifting from earned income to capital income the legislature legislated special legal rules in 57 chapter in IL which only apply to companies whom are covered by the chapter, for companies whom are not covered by the chapter there are no such rules to prevent income shifting. In the discourse voices has been raised that reclassification of differentiated dividend to earned income may only apply to companies not covered by 57 chapter... (More)
- Since the tax reform in Sweden, 1990–1991, earned income and capital income has been separated into a dual income tax system. The purpose of the reform was to reduce the opportunities for tax planning and to increase the justice of the system. Unfortunately, the purpose has not been achieved. To prevent income shifting from earned income to capital income the legislature legislated special legal rules in 57 chapter in IL which only apply to companies whom are covered by the chapter, for companies whom are not covered by the chapter there are no such rules to prevent income shifting. In the discourse voices has been raised that reclassification of differentiated dividend to earned income may only apply to companies not covered by 57 chapter IL. Since the chapter is not applicable in these situations there are no special legal rules to prevent income shifting for these companies. The survey shows that HFD reclassifies differentiated dividend without respect to if 57 chapter IL is applicable or not. The conclusion raises several interesting questions. For example, the conclusion implies that differentiated dividend from companies covered by the chapter can be divided into three parts – according to 57 chapter IL – and additionally a fourth part qua earned income. Furthermore, the following questions arises: On what grounds is the part of the dividend which is going to be reclassified to earned income decided?
Through precedent HFD has implemented a special doctrine in tax law which enables reclassification of differentiated dividend. Ahead of our dual tax system the legislator realized that special rules had to be implemented to prevent income shifting, therefore it is interesting to reflect upon how HFD’s implemented doctrine relates to the principle of legality. Should it not be the Parliament – through legalisation – and not HFD that is to decide in which situations reclassification of differentiated dividend from capital income to earned income is applicable? (Less) - Abstract (Swedish)
- Genom den svenska skattereformen år 1990–91 skapades ett dualistiskt skattesystem där kapitalinkomster och tjänsteinkomster beskattas separat. Omarbetningen syftade till att minska möjligheterna för skatteplanering samt att öka rättvisan i systemet. Dessvärre har syftet ej uppnåtts. Beskattning av kapitalinkomster är jämförelsevis lägre vilket givit incitament att inkomstomvandla. För att beivra inkomstomvandling har lagstiftaren lagstiftat de s.k. fördelningsreglerna – numera i 57 kap. IL – vilka endast gäller för bolag som omfattas av 57 kap. IL, för bolag som ej omfattas av kapitlet finns det inga liknande rättsregler. I diskursen har det diskuterats huruvida omklassificering av differentierad utdelning till löneinkomst endast... (More)
- Genom den svenska skattereformen år 1990–91 skapades ett dualistiskt skattesystem där kapitalinkomster och tjänsteinkomster beskattas separat. Omarbetningen syftade till att minska möjligheterna för skatteplanering samt att öka rättvisan i systemet. Dessvärre har syftet ej uppnåtts. Beskattning av kapitalinkomster är jämförelsevis lägre vilket givit incitament att inkomstomvandla. För att beivra inkomstomvandling har lagstiftaren lagstiftat de s.k. fördelningsreglerna – numera i 57 kap. IL – vilka endast gäller för bolag som omfattas av 57 kap. IL, för bolag som ej omfattas av kapitlet finns det inga liknande rättsregler. I diskursen har det diskuterats huruvida omklassificering av differentierad utdelning till löneinkomst endast aktualiseras för bolag som ej omfattas av 57 kap. IL. Detta m.b.a. att fördelningsreglerna ej är tillämpliga för dessa bolag och därmed ej ”täcker upp bakom” – förhindrar inkomstomvandling. Undersökningen visar att HFD omklassificerar differentierad utdelning till löneinkomst obeaktat tillämpligheten av 57 kap. IL. Slutsatsen ger upphov till en rad intressanta frågor. Exempelvis medför slutsatsen att för bolag som omfattas av 57 kap. IL kan differentierade utdelningar delas in i tre delar enligt fördelningsreglerna samt ytterligare i en fjärde del – såsom löneinkomst. I en sådan situation uppstår frågan: På vilka grunder bestäms vilken del av utdelningen som skall omklassificeras till löneinkomst?
HFD har genom prejudikat skapat en särskild tolkningsdoktrin i skatterätten – verklig innebörd – vilken möjliggör för omklassificering av differentierade utdelningar. Då lagstiftaren inför vårt dualt designade inkomstskattesystem insåg att särskilda rättsregler – fördelningsreglerna – behövdes för att förhindra inkomstomvandling går det att diskutera hur HFD:s implementerande av tolkningsdoktrinen förhåller sig till legalitetsprincipen. Är det HFD och inte riksdagen – genom lagstiftning – som skall avgöra i vilka situationer som differentierad utdelning skall omklassificeras till löneinkomst? (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9034289
- author
- Ek, Nicolas LU
- supervisor
- organization
- course
- LAGF03 20202
- year
- 2020
- type
- M2 - Bachelor Degree
- subject
- keywords
- Differentierad utdelning, utdelning, inkomstomvandling, omklassificering, kvalificerade andelar, 3:12, 57 kap. IL, fördelningsreglerna, fåmansföretag, skatterätt, tax law.
- language
- Swedish
- id
- 9034289
- date added to LUP
- 2021-02-09 10:01:38
- date last changed
- 2021-02-09 10:01:38
@misc{9034289,
abstract = {{Since the tax reform in Sweden, 1990–1991, earned income and capital income has been separated into a dual income tax system. The purpose of the reform was to reduce the opportunities for tax planning and to increase the justice of the system. Unfortunately, the purpose has not been achieved. To prevent income shifting from earned income to capital income the legislature legislated special legal rules in 57 chapter in IL which only apply to companies whom are covered by the chapter, for companies whom are not covered by the chapter there are no such rules to prevent income shifting. In the discourse voices has been raised that reclassification of differentiated dividend to earned income may only apply to companies not covered by 57 chapter IL. Since the chapter is not applicable in these situations there are no special legal rules to prevent income shifting for these companies. The survey shows that HFD reclassifies differentiated dividend without respect to if 57 chapter IL is applicable or not. The conclusion raises several interesting questions. For example, the conclusion implies that differentiated dividend from companies covered by the chapter can be divided into three parts – according to 57 chapter IL – and additionally a fourth part qua earned income. Furthermore, the following questions arises: On what grounds is the part of the dividend which is going to be reclassified to earned income decided?
Through precedent HFD has implemented a special doctrine in tax law which enables reclassification of differentiated dividend. Ahead of our dual tax system the legislator realized that special rules had to be implemented to prevent income shifting, therefore it is interesting to reflect upon how HFD’s implemented doctrine relates to the principle of legality. Should it not be the Parliament – through legalisation – and not HFD that is to decide in which situations reclassification of differentiated dividend from capital income to earned income is applicable?}},
author = {{Ek, Nicolas}},
language = {{swe}},
note = {{Student Paper}},
title = {{Omklassificering av differentierad utdelning - Beaktas tillämpligheten av 57 kap. IL vid omklassificering av differentierad utdelning till löneinkomst?}},
year = {{2020}},
}