Handel eller förvaltning - vad innebär klassificeringen för aktieägaren?
(2020) LAGF03 20202Department of Law
Faculty of Law
- Abstract
- When a limited liability company's operations consist of managing one or more equity portfolios, a number of issues will arise. One of these is the tax consequences of this activity. The answer to this question requires certain assessments and can result in two conclusions - either that the business is classified as securities business or that the business is classified as asset management, which means that different tax rules become applicable depending on this classification.
For shareholders in limited liability companies, it is relevant whether the units, or shares, at their disposal are qualified or not. This assessment is made on the basis of the partner's activity in the company and ultimately in what qualitative impact the work... (More) - When a limited liability company's operations consist of managing one or more equity portfolios, a number of issues will arise. One of these is the tax consequences of this activity. The answer to this question requires certain assessments and can result in two conclusions - either that the business is classified as securities business or that the business is classified as asset management, which means that different tax rules become applicable depending on this classification.
For shareholders in limited liability companies, it is relevant whether the units, or shares, at their disposal are qualified or not. This assessment is made on the basis of the partner's activity in the company and ultimately in what qualitative impact the work has on the company's profit generation.
Based on the observations above, the purpose of the thesis has been to account for these respective forms of activity that are relevant for limited liability companies that invest in shares or other co-ownership rights. In addition, the intention has been to study the co-owner's activity and how this affects the profit, the so-called 3:12 rules. Finally, the thesis 'third issue has also been discussed, namely whether there is a connection between the classification of a limited liability company's operations and whether the shareholders' shares are qualified or not. In order to achieve the purpose of this petition, a review of the current legal situation has been made. In particular, relevant legislation has been reported and a review of relevant court practice has been made.
The results of the survey carried out show that it is not possible to find room to make any type of standardized assessment, by which all equal cases are assessed in the same way. Court practice has established that the assessment must be made in the light of the prevailing circumstances in each individual case. Usually, however, the shares in asset management companies will be unqualified. The situation appears to be the same for shareholders in securities transactions. Here, however, the probability of qualifying the shares should be greater. This is because profit generation should be more closely linked to the work effort if a larger amount of work is put into the company's operations. (Less) - Abstract (Swedish)
- När ett aktiebolags verksamhet består i att förvalta en eller flera aktieportföljer kommer ett antal frågor att uppstå. En av dessa är vilka skattemässiga konsekvenser denna verksamhet får. Svaret på denna fråga kräver vissa bedömningar och kan resultera i två slutsatser - antingen att verksamheten klassificeras som värdepappersrörelse alternativt att verksamheten klassificeras som kapitalförvaltning, vilket innebär att olika skattemässiga regler blir tillämplig beroende på denna bestämning.
För delägare i fåmansaktiebolag är det av relevans om andelarna, eller aktierna, som denne förfogar över är kvalificerade eller inte. Den bedömningen görs med grund i delägarens aktivitet i bolaget och ytterst i vilken kvalitativ påverkan arbetet... (More) - När ett aktiebolags verksamhet består i att förvalta en eller flera aktieportföljer kommer ett antal frågor att uppstå. En av dessa är vilka skattemässiga konsekvenser denna verksamhet får. Svaret på denna fråga kräver vissa bedömningar och kan resultera i två slutsatser - antingen att verksamheten klassificeras som värdepappersrörelse alternativt att verksamheten klassificeras som kapitalförvaltning, vilket innebär att olika skattemässiga regler blir tillämplig beroende på denna bestämning.
För delägare i fåmansaktiebolag är det av relevans om andelarna, eller aktierna, som denne förfogar över är kvalificerade eller inte. Den bedömningen görs med grund i delägarens aktivitet i bolaget och ytterst i vilken kvalitativ påverkan arbetet har för bolagets vinstgenerering.
Med grund i ovanstående iakttagelser har uppsatsens syfte varit att redogöra för dessa respektive verksamhetsformer som är aktuella för fåmansaktiebolag som investerar i aktier eller andra delägarrätter. Därutöver har avsikten varit att studera delägarens aktivitet och hur denna påverkar vinstuttaget, de så kallade 3:12-reglerna. Slutligen har uppsatsens tredje frågeställning diskuterats, det vill säga huruvida det föreligger ett samband mellan klassificeringen av ett fåmansaktiebolags verksamhet och huruvida delägarens andelar är kvalificerade eller inte. För att uppnå syftet med denna framställning har en genomgång av det gällande rättsläget fullgjorts. I synnerhet har relevant lagstiftning redogjorts för och en genomgång av relevant praxis har gjorts.
Resultatet av den undersökning som företagits visar att det inte går att finna utrymme att göra någon typ av schabloniserad bedömning, genom vilket alla lika fall bedöms på samma vis. Praxis har fastslagit att bedömningen måste ske med hänsyn till de rådande omständigheterna i varje enskilt fall. Vanligtvis kommer dock andelarna i kapitalförvaltande bolag vara icke kvalificerade. Likaså förefaller situationen vara för delägare i värdepappersrörelser. Här torde dock sannolikheten för att andelarna kvalificeras vara större. Detta då vinstgenerering borde vara närmare sammankopplad med arbetsinsatsen om ett större arbete läggs på bolagets verksamhet. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9034613
- author
- Ågren, Oliver LU
- supervisor
- organization
- course
- LAGF03 20202
- year
- 2020
- type
- M2 - Bachelor Degree
- subject
- keywords
- Skatterätt, värdepappersrörelse, kapitalförvaltning, kvalificerade andelar
- language
- Swedish
- id
- 9034613
- date added to LUP
- 2021-02-09 10:18:46
- date last changed
- 2021-02-09 10:18:46
@misc{9034613,
abstract = {{When a limited liability company's operations consist of managing one or more equity portfolios, a number of issues will arise. One of these is the tax consequences of this activity. The answer to this question requires certain assessments and can result in two conclusions - either that the business is classified as securities business or that the business is classified as asset management, which means that different tax rules become applicable depending on this classification.
For shareholders in limited liability companies, it is relevant whether the units, or shares, at their disposal are qualified or not. This assessment is made on the basis of the partner's activity in the company and ultimately in what qualitative impact the work has on the company's profit generation.
Based on the observations above, the purpose of the thesis has been to account for these respective forms of activity that are relevant for limited liability companies that invest in shares or other co-ownership rights. In addition, the intention has been to study the co-owner's activity and how this affects the profit, the so-called 3:12 rules. Finally, the thesis 'third issue has also been discussed, namely whether there is a connection between the classification of a limited liability company's operations and whether the shareholders' shares are qualified or not. In order to achieve the purpose of this petition, a review of the current legal situation has been made. In particular, relevant legislation has been reported and a review of relevant court practice has been made.
The results of the survey carried out show that it is not possible to find room to make any type of standardized assessment, by which all equal cases are assessed in the same way. Court practice has established that the assessment must be made in the light of the prevailing circumstances in each individual case. Usually, however, the shares in asset management companies will be unqualified. The situation appears to be the same for shareholders in securities transactions. Here, however, the probability of qualifying the shares should be greater. This is because profit generation should be more closely linked to the work effort if a larger amount of work is put into the company's operations.}},
author = {{Ågren, Oliver}},
language = {{swe}},
note = {{Student Paper}},
title = {{Handel eller förvaltning - vad innebär klassificeringen för aktieägaren?}},
year = {{2020}},
}