Beskattning av influencer marketing
(2020) LAGF03 20202Department of Law
Faculty of Law
- Abstract (Swedish)
- Denna uppsats ämnar att reda ut beskattning av influencers med ett särskilt fokus på hur beskattningen blir när influencers mottar produkter samt om avdragsrätt ligger förhanden för avgivande företag.
Influencer marketing innebär att företag marknadsför sig via influencerns kanaler och som ett led i marknadsföringsstrategin, är det inte helt ovanligt att företag skickar produkter i hopp om att influencern ska marknadsföra dessa utan föregående avtal. När bolagen skickar produkterna utan förgående avtal och influencern väljer att inte marknadsföra dessa, är frågan om det utgör en skattskyldig inkomst för influencern.
Dessa produkter bör inte kunna bedömas som gåva då avgivaren troligen har ett affärsmässigt motiv bakom utskicket.... (More) - Denna uppsats ämnar att reda ut beskattning av influencers med ett särskilt fokus på hur beskattningen blir när influencers mottar produkter samt om avdragsrätt ligger förhanden för avgivande företag.
Influencer marketing innebär att företag marknadsför sig via influencerns kanaler och som ett led i marknadsföringsstrategin, är det inte helt ovanligt att företag skickar produkter i hopp om att influencern ska marknadsföra dessa utan föregående avtal. När bolagen skickar produkterna utan förgående avtal och influencern väljer att inte marknadsföra dessa, är frågan om det utgör en skattskyldig inkomst för influencern.
Dessa produkter bör inte kunna bedömas som gåva då avgivaren troligen har ett affärsmässigt motiv bakom utskicket. Således är inte avsikten benefik, vilket är ett rekvisit som måste vara uppfyllt för att något ska kvalificeras som gåva.
I uppsatsen konstateras det att huruvida företag har avdragsrätt för produkter de skickar till influencers är beroende av om det kvalificeras som en avdragsgill omkostnad eller träffas av avdragsförbudet för gåva. I dessa fall har inte gåvoavsikten någon betydelse utan vikt har legat på den direkta motprestation respektive motprestationens värde. Detta innebär att om influencern inte marknadsför produkten kan det innebära att avdrag inte är för handen. Vidare konstaterar uppsatsen att avgivande företag kan riskera att uttagsbeskattas för produkter som träffas av avdragsförbudet för gåva.
I sådana fall kan läget bli att reciprocitet inte föreligger mellan influencern och avgivande företaget. Reciprocitetsprincipens innebörd är att om en kostnad är skattepliktig för mottagaren ska den vara avdragsgill för avgivaren. Ett annat hänseende av reciprocitetsprincipen är att en transaktion mellan två parter ska ha samma rättsliga innebörd. Det blir inte fallet när mottagandet av en produkt bedöms som skattepliktig intäkt för influencern och avgivande företag träffas av avdragsförbudet för gåva.
När en influencer bedriver aktiebolag är det inte helt uppenbart vem som blir det verkliga skattsubjektet. När influencern mottar skattepliktiga produkter utan föregående avtal är skattsubjektet troligtvis fysisk person då produkterna är riktade åt influencern personligen. I annat fall får vikt läggas på aspekter som hur arbetssituationen ter sig eller vem som har slutit avtal. (Less) - Abstract
- This essay will explore the taxation of influencers with a focus on how the taxation occurs in situations where the influencer receives a product and how the tax deduction is possible for the business concerned.
Influencer marketing entails companies marketing themselves through the social media channels of influencers, as a marketing strategy. It is not uncommon for companies to send out products in hope of the influencers sharing the product without a contract present. The question is whether the influencer should be required to pay tax if they, without a contract, receive a product and they choose not to share the product on their channels.
These products should not be recognized as gifts as the giver most likely has an ulterior... (More) - This essay will explore the taxation of influencers with a focus on how the taxation occurs in situations where the influencer receives a product and how the tax deduction is possible for the business concerned.
Influencer marketing entails companies marketing themselves through the social media channels of influencers, as a marketing strategy. It is not uncommon for companies to send out products in hope of the influencers sharing the product without a contract present. The question is whether the influencer should be required to pay tax if they, without a contract, receive a product and they choose not to share the product on their channels.
These products should not be recognized as gifts as the giver most likely has an ulterior profitmaking purpose as a motivation for the gift. Thus the motivation is commercial and the product does not qualify as a gift.
This essay aims to clarify whether a company has a right to a tax deduction for the products they send to influencers, depending on whether the product is perceived to be a deductible cost or perceived as a non-deductible gift. In these instances, the purpose of the “gift” is not important, the burden falls on the service provided by the influencer and its value. In the case of the influencer not marketing the product, there is a risk that it does not qualify for a tax deduction. This essay further deduces that the companies are at risk of taxation related to the withdrawal of products that qualify as a gift.
In cases like these, the result may be that reciprocity between the influencer and the company is not present. The principle of reciprocity states that if a cost is tax obligatory for the receiver, it should be tax deductive for the sender. Another aspect of the principle of reciprocity is that any transaction between two parties should have an equal judicial effect. This would not be the case in the event of a gift being assumed tax obligatory revenue for the influencer and the opposing company being met with a tax deduction prevention.
When an influencer holds a limited company, it is not entirely clear who the tax subject actually is. When an influencer accepts tax obligatory products without a previous contract, the tax subject is most likely the individual in question as the products are directed to the influencer him/herself. Under other circumstances, one has to understand the work situation or who conducted the contract in order to make a decision. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9034701
- author
- Bengtsson, Amanda LU
- supervisor
- organization
- course
- LAGF03 20202
- year
- 2020
- type
- M2 - Bachelor Degree
- subject
- keywords
- skatterätt, influencers
- language
- Swedish
- id
- 9034701
- date added to LUP
- 2021-02-09 11:54:49
- date last changed
- 2021-02-09 11:54:49
@misc{9034701,
abstract = {{This essay will explore the taxation of influencers with a focus on how the taxation occurs in situations where the influencer receives a product and how the tax deduction is possible for the business concerned.
Influencer marketing entails companies marketing themselves through the social media channels of influencers, as a marketing strategy. It is not uncommon for companies to send out products in hope of the influencers sharing the product without a contract present. The question is whether the influencer should be required to pay tax if they, without a contract, receive a product and they choose not to share the product on their channels.
These products should not be recognized as gifts as the giver most likely has an ulterior profitmaking purpose as a motivation for the gift. Thus the motivation is commercial and the product does not qualify as a gift.
This essay aims to clarify whether a company has a right to a tax deduction for the products they send to influencers, depending on whether the product is perceived to be a deductible cost or perceived as a non-deductible gift. In these instances, the purpose of the “gift” is not important, the burden falls on the service provided by the influencer and its value. In the case of the influencer not marketing the product, there is a risk that it does not qualify for a tax deduction. This essay further deduces that the companies are at risk of taxation related to the withdrawal of products that qualify as a gift.
In cases like these, the result may be that reciprocity between the influencer and the company is not present. The principle of reciprocity states that if a cost is tax obligatory for the receiver, it should be tax deductive for the sender. Another aspect of the principle of reciprocity is that any transaction between two parties should have an equal judicial effect. This would not be the case in the event of a gift being assumed tax obligatory revenue for the influencer and the opposing company being met with a tax deduction prevention.
When an influencer holds a limited company, it is not entirely clear who the tax subject actually is. When an influencer accepts tax obligatory products without a previous contract, the tax subject is most likely the individual in question as the products are directed to the influencer him/herself. Under other circumstances, one has to understand the work situation or who conducted the contract in order to make a decision.}},
author = {{Bengtsson, Amanda}},
language = {{swe}},
note = {{Student Paper}},
title = {{Beskattning av influencer marketing}},
year = {{2020}},
}