Fastighetspaketering under utredning - Vägen till ökad skattemässig neutralitet mellan olika transaktionsförfaranden
(2020) LAGF03 20202Department of Law
Faculty of Law
- Abstract (Swedish)
- I praktiken sker försäljningar av kommersiella fastigheter i stor utsträckning genom aktieförsäljning. Fastigheten paketeras och säljs som ett aktiebolag och utgör i typfallet den enda tillgången i bolaget. De omedelbara beskattningseffekterna som följer av fastighetspaketering är avsevärt mindre än vad en motsvarande fastighetsförsäljning medför. Under 2015 var cirka 90% av värdet av omsättningen för kommersiella fastigheter i Sverige av paketerad form. Resultatet härav är ett betydande skattebortfall.
Neutralitetsprincipen är grundläggande princip inom skatterätten och innebär i sammanhanget att skattesystemet inte ska vara avgörande vid val av transaktionsform. Fastighetspaketering ger parterna betydande skattelättnader i... (More) - I praktiken sker försäljningar av kommersiella fastigheter i stor utsträckning genom aktieförsäljning. Fastigheten paketeras och säljs som ett aktiebolag och utgör i typfallet den enda tillgången i bolaget. De omedelbara beskattningseffekterna som följer av fastighetspaketering är avsevärt mindre än vad en motsvarande fastighetsförsäljning medför. Under 2015 var cirka 90% av värdet av omsättningen för kommersiella fastigheter i Sverige av paketerad form. Resultatet härav är ett betydande skattebortfall.
Neutralitetsprincipen är grundläggande princip inom skatterätten och innebär i sammanhanget att skattesystemet inte ska vara avgörande vid val av transaktionsform. Fastighetspaketering ger parterna betydande skattelättnader i förhållande till motsvarande direktförsäljning och innebär således ett avsteg från principen om neutralitet. Lagstiftaren har uppmärksammat problematiken kring detta och en utredning tillsattes 2015. Nästan två år senare presenterades paketeringsutredningen (SOU 2017:27) med förslag på lagändringar. Ändringarna syftade till att skapa skattemässig neutralitet vid val av transaktionsförfarande, trots detta har ännu ingen utav ändringarna genomförts. Det huvudsakliga lagförslaget mötte omfattande kritik från experter och remissinstanser som menar det vara för vittgående och inte ändamålsenligt, sett till sitt syfte.
I uppsatsen nås slutsatsen att det presenterade lagförslaget består av brister som inte kan anses godtagbara. Sett utifrån neutralitetsprincipen fordras emellertid en lagändring på området för att uppnå skattemässig neutralitet mellan transaktionsförfaranden. (Less) - Abstract
- Commercial real estate is in practice oftentimes not sold by direct sales, but instead by sales of shares of a limited company. The property is packaged and sold as a limited company and, in a typical case, constitutes the only asset in the company. The immediate tax consequences followed by packaging of real estate are substantially less than what a corresponding real estate sale entails. During 2015, approximately 90% of the turnover for commercial real estate in Sweden, was of packaged property. The result hereof is a significant loss of tax revenue.
The principle of neutrality is fundamental in tax law. In the context, it infers that the fiscal legislation should not be decisive in the choice of form of the transaction. Packaging... (More) - Commercial real estate is in practice oftentimes not sold by direct sales, but instead by sales of shares of a limited company. The property is packaged and sold as a limited company and, in a typical case, constitutes the only asset in the company. The immediate tax consequences followed by packaging of real estate are substantially less than what a corresponding real estate sale entails. During 2015, approximately 90% of the turnover for commercial real estate in Sweden, was of packaged property. The result hereof is a significant loss of tax revenue.
The principle of neutrality is fundamental in tax law. In the context, it infers that the fiscal legislation should not be decisive in the choice of form of the transaction. Packaging of real estate gives both parties a considerable tax relief, in comparison with correspondent direct selling, and thus imply a deviation from the principle of neutrality. The legislature has acknowledged the complex of problems resulting therefrom and appointed an inquiry in 2015. Almost two years later, the government inquiry into packaging of real estate (SOU 2017:27) was presented, withholding a number of bills. The intention of the bills was to establish fiscal neutrality in the choice of transaction procedure. Despite this, none of these bills have yet been implemented. Consultation responses and experts met the main bill with extensive criticism, considering it too vast and not consistent with its purpose.
The essay reaches to the conclusion that the bill consists of several shortages which cannot be considered acceptable. Considered with the principle of neutrality in mind, however, a change in the law is required in order to attain fiscal neutrality between transaction procedures. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9034352
- author
- Nilsson af Geijersstam, Matilda LU
- supervisor
- organization
- course
- LAGF03 20202
- year
- 2020
- type
- M2 - Bachelor Degree
- subject
- keywords
- skatterätt, fastighetspaketering, paketeringsutredningen, neutralitetsprincipen
- language
- Swedish
- id
- 9034352
- date added to LUP
- 2021-02-09 11:42:57
- date last changed
- 2021-02-09 11:42:57
@misc{9034352,
abstract = {{Commercial real estate is in practice oftentimes not sold by direct sales, but instead by sales of shares of a limited company. The property is packaged and sold as a limited company and, in a typical case, constitutes the only asset in the company. The immediate tax consequences followed by packaging of real estate are substantially less than what a corresponding real estate sale entails. During 2015, approximately 90% of the turnover for commercial real estate in Sweden, was of packaged property. The result hereof is a significant loss of tax revenue.
The principle of neutrality is fundamental in tax law. In the context, it infers that the fiscal legislation should not be decisive in the choice of form of the transaction. Packaging of real estate gives both parties a considerable tax relief, in comparison with correspondent direct selling, and thus imply a deviation from the principle of neutrality. The legislature has acknowledged the complex of problems resulting therefrom and appointed an inquiry in 2015. Almost two years later, the government inquiry into packaging of real estate (SOU 2017:27) was presented, withholding a number of bills. The intention of the bills was to establish fiscal neutrality in the choice of transaction procedure. Despite this, none of these bills have yet been implemented. Consultation responses and experts met the main bill with extensive criticism, considering it too vast and not consistent with its purpose.
The essay reaches to the conclusion that the bill consists of several shortages which cannot be considered acceptable. Considered with the principle of neutrality in mind, however, a change in the law is required in order to attain fiscal neutrality between transaction procedures.}},
author = {{Nilsson af Geijersstam, Matilda}},
language = {{swe}},
note = {{Student Paper}},
title = {{Fastighetspaketering under utredning - Vägen till ökad skattemässig neutralitet mellan olika transaktionsförfaranden}},
year = {{2020}},
}