Utdelning från kooperativa ekonomiska föreningar – En undersökning av de föreningsrättsliga regelverken och rätten att göra avdrag för lämnad utdelning
(2020) JURM02 20202Department of Law
Faculty of Law
- Abstract (Swedish)
- Principen om ekonomisk dubbelbeskattning gäller som huvudregel i svensk rätt. Detta innebär att inkomster i företag som lämnas som utdelning till företagets ägare ska beskattas två gånger. Först en gång i företaget som skatt på inkomsten, och sedan ytterligare en gång när den lämnar företaget och beskattas hos mottagaren som inkomst av kapital. För ekonomiska föreningar som är att anse som kooperativa, det vill säga att de uppfyller kraven i 4 kap. 1 § EFL om öppenhet och lika rösträtt, finns en möjlighet att kringgå principen om ekonomisk dubbelbeskattning genom att göra avdrag för den lämnade utdelningen med stöd av 39 kap. 22 § IL.
Avdragsrätt för lämnad utdelning föreligger om utdelningen har kooperativ karaktär, det vill säga... (More) - Principen om ekonomisk dubbelbeskattning gäller som huvudregel i svensk rätt. Detta innebär att inkomster i företag som lämnas som utdelning till företagets ägare ska beskattas två gånger. Först en gång i företaget som skatt på inkomsten, och sedan ytterligare en gång när den lämnar företaget och beskattas hos mottagaren som inkomst av kapital. För ekonomiska föreningar som är att anse som kooperativa, det vill säga att de uppfyller kraven i 4 kap. 1 § EFL om öppenhet och lika rösträtt, finns en möjlighet att kringgå principen om ekonomisk dubbelbeskattning genom att göra avdrag för den lämnade utdelningen med stöd av 39 kap. 22 § IL.
Avdragsrätt för lämnad utdelning föreligger om utdelningen har kooperativ karaktär, det vill säga sådan utdelning som lämnas i form av rabatt eller pristillägg i förhållande till medlemmens delaktighet i föreningens verksamhet. Sådan kooperativ utdelning lämnas enklast som gottgörelse, en typ av värdeöverföring som endast existerar inom föreningsrätten. Det innebär något förenklat att utdelningen bestäms retroaktivt och tas upp som skuld till mottagaren i balansräkningen. Skulden tillförs sedan medlemmarna i slutet av räkenskapsåret närmast i form av en prisjustering, där de rabatter eller pristillägg som givits under året ökas i förhållande till föreningens resultat. Förfarandet har för avsikt att uppfylla det kooperativa syftet och förflytta överskottet från föreningen till dess medlemmar. Även utdelning som lämnas i förhållande till medlemmarnas innestående insatser i föreningen är skattefria enligt 39 kap. 23 §.
Möjligheten att göra avdrag för lämnad utdelning i ekonomiska föreningar motiveras med det kooperativa syftet, att genom samverkan med medlemmarna främja medlemmarnas ekonomiska intressen. I 42 kap. 14 § stadgas dessutom ytterligare ett undantag från principen om ekonomisk dubbelbeskattning som innebär avdragsrätt även hos mottagaren i det fall utdelningen innebär en minskning av mottagarens levnadskostnader. Denna bestämmelse kan emellertid också undantas i viss mån eftersom avdragsbestämmelsen i 39 kap. 22 § 2 st. stadgar att en sådan utdelning som är skattefri hos mottagaren, istället inte får dras av i föreningen. Beroende på huruvida utdelningen är av kooperativ karaktär, samt huruvida den minskar mottagarens levnadskostnader kan beskattningen av inkomsten skifta mellan 44,98 % vid normal dubbelbeskattning, 30 % om levnadskostnaderna inte minskar, och 21,4 % om levnadskostnaderna minskar. Denna kvot kan bli så låg som 20 % om föreningen är att betrakta som ett fåmansföretag och mottagarens andelar i föreningen är kvalificerade. (Less) - Abstract
- The principle of economical double taxation (not to be confused with international double taxation) is a centerpiece to the Swedish fiscal legislative system. Paid dividends are according to this principle subjected to taxation twice before they are received by a shareholder. Initially, the income of a company will be subjected to corporate taxation. Thereafter, when it leaves the company as paid dividends, the income will be subject to taxation for the receiver of such dividends as income from capital. Cooperative associations which fulfill the necessary conditions to be considered cooperative according to the Swedish Income Tax Act may be excepted from the principle of double taxation as they are allowed to make deductions for paid... (More)
- The principle of economical double taxation (not to be confused with international double taxation) is a centerpiece to the Swedish fiscal legislative system. Paid dividends are according to this principle subjected to taxation twice before they are received by a shareholder. Initially, the income of a company will be subjected to corporate taxation. Thereafter, when it leaves the company as paid dividends, the income will be subject to taxation for the receiver of such dividends as income from capital. Cooperative associations which fulfill the necessary conditions to be considered cooperative according to the Swedish Income Tax Act may be excepted from the principle of double taxation as they are allowed to make deductions for paid dividends.
The right to make deductions for paid dividends requires the dividends to be of a cooperative nature. Cooperative dividends are such dividends that are paid in the form of a rebate or price surcharge, as a retroactive adjustment of purchases and sales to members of the association, purposed to increase the value of the members’ participation in the business. The dividends must also be based on the members’ degree of participation in the business operations of the association. Cooperative dividends are maybe most preferably paid through compensation, a unique way for a cooperative association to compensate its’ members. Compensation is a way for the association to retroactively decide on paying dividends by adding it to the balance sheets as a liability. The same liability is then to be transferred to the members as a retroactive adjustment of the price of which the member has bought or sold goods to the association. The difference between prior rebates and price surcharges and the final price after retroactive adjustments are to be considered compensation. Compensation aims to fulfill the very purpose of cooperative associations by moving the surplus from the association to its’ members.
The ability for cooperative associations to make deductions for paid dividends are motivated by the cooperative purpose, which is stated to satisfy the members’ economic interests through participation in the business operations, in the role of consumer or producer, or similar relations. An additional exception from the principle of economic double taxation may also give the receiving member of such cooperative dividends the right to exempt it from taxation. This exemption requires the dividends to lower the costs of living for the receiver. If that case, an additional rule of exemption is once again activated which rules the dividends to then be subject to taxation for the association, as income under no circumstance should be entirely exempt from taxation. If a paid dividend is deductible for the receiver, the dividends should then instead not be deducted by the cooperative association.
Depending on whether the dividends are of a cooperative nature, as well as whether the dividends lower the costs of living for the receivers, the tax rate varies heavily. With normal economic double taxation the tax rate would be 44,98 %; if it does not lower the costs of living the rate is 30 %; and if it does lower the costs of living it goes as low as 21,4 %. The tax rate can get even lower, in some cases when the association is to be considered a close company, and the shares are considered as qualified, it can reach 20 %. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9034502
- author
- Månsson, Simon LU
- supervisor
- organization
- alternative title
- The paying of dividends from cooperative associations – An analysis of Swedish tax law and the right to make deductions for paid dividends
- course
- JURM02 20202
- year
- 2020
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt, Ekonomisk förening, Avdrag, Inkomstskatt, Aktiebolag, Tax Law
- language
- Swedish
- id
- 9034502
- date added to LUP
- 2021-01-25 12:23:36
- date last changed
- 2021-01-25 12:23:36
@misc{9034502,
abstract = {{The principle of economical double taxation (not to be confused with international double taxation) is a centerpiece to the Swedish fiscal legislative system. Paid dividends are according to this principle subjected to taxation twice before they are received by a shareholder. Initially, the income of a company will be subjected to corporate taxation. Thereafter, when it leaves the company as paid dividends, the income will be subject to taxation for the receiver of such dividends as income from capital. Cooperative associations which fulfill the necessary conditions to be considered cooperative according to the Swedish Income Tax Act may be excepted from the principle of double taxation as they are allowed to make deductions for paid dividends.
The right to make deductions for paid dividends requires the dividends to be of a cooperative nature. Cooperative dividends are such dividends that are paid in the form of a rebate or price surcharge, as a retroactive adjustment of purchases and sales to members of the association, purposed to increase the value of the members’ participation in the business. The dividends must also be based on the members’ degree of participation in the business operations of the association. Cooperative dividends are maybe most preferably paid through compensation, a unique way for a cooperative association to compensate its’ members. Compensation is a way for the association to retroactively decide on paying dividends by adding it to the balance sheets as a liability. The same liability is then to be transferred to the members as a retroactive adjustment of the price of which the member has bought or sold goods to the association. The difference between prior rebates and price surcharges and the final price after retroactive adjustments are to be considered compensation. Compensation aims to fulfill the very purpose of cooperative associations by moving the surplus from the association to its’ members.
The ability for cooperative associations to make deductions for paid dividends are motivated by the cooperative purpose, which is stated to satisfy the members’ economic interests through participation in the business operations, in the role of consumer or producer, or similar relations. An additional exception from the principle of economic double taxation may also give the receiving member of such cooperative dividends the right to exempt it from taxation. This exemption requires the dividends to lower the costs of living for the receiver. If that case, an additional rule of exemption is once again activated which rules the dividends to then be subject to taxation for the association, as income under no circumstance should be entirely exempt from taxation. If a paid dividend is deductible for the receiver, the dividends should then instead not be deducted by the cooperative association.
Depending on whether the dividends are of a cooperative nature, as well as whether the dividends lower the costs of living for the receivers, the tax rate varies heavily. With normal economic double taxation the tax rate would be 44,98 %; if it does not lower the costs of living the rate is 30 %; and if it does lower the costs of living it goes as low as 21,4 %. The tax rate can get even lower, in some cases when the association is to be considered a close company, and the shares are considered as qualified, it can reach 20 %.}},
author = {{Månsson, Simon}},
language = {{swe}},
note = {{Student Paper}},
title = {{Utdelning från kooperativa ekonomiska föreningar – En undersökning av de föreningsrättsliga regelverken och rätten att göra avdrag för lämnad utdelning}},
year = {{2020}},
}