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3:12-reglerna och partnerbolagen - Bör 3:12-regelverket reformeras utifrån finländska klyvningsregler ur ett ändamålsperspektiv

Hallgren Wallin, Frithiof LU (2022) LAGF03 20221
Department of Law
Faculty of Law
Abstract (Swedish)
Införandet av det duala inkomstskattesystemet i Sverige år 1991 innebar även en uppkomst av incitament till inkomstomvandling på grund av den bristande neutraliteten som följer av att marginalskattesatserna för kapitalinkomster och tjänsteinkomster skiljer sig åt. Detta leder till bristande legitimitet och hämmad horisontell samt vertikal rättvisa. 3:12-regelverket syftar till att främja neutralitet och legitimitet samt motverka inkomstomvandling i relation till fåmansbolagens delägare, eftersom dessa har särskilda möjligheter till inkomstomvandling. Däremot leder 3:12-reglernas utformning till andra incitament till inkomstomvandling då skattesatserna skiljer sig åt inom ramen för regelverket. Denna problematik hänför sig särskilt till... (More)
Införandet av det duala inkomstskattesystemet i Sverige år 1991 innebar även en uppkomst av incitament till inkomstomvandling på grund av den bristande neutraliteten som följer av att marginalskattesatserna för kapitalinkomster och tjänsteinkomster skiljer sig åt. Detta leder till bristande legitimitet och hämmad horisontell samt vertikal rättvisa. 3:12-regelverket syftar till att främja neutralitet och legitimitet samt motverka inkomstomvandling i relation till fåmansbolagens delägare, eftersom dessa har särskilda möjligheter till inkomstomvandling. Däremot leder 3:12-reglernas utformning till andra incitament till inkomstomvandling då skattesatserna skiljer sig åt inom ramen för regelverket. Denna problematik hänför sig särskilt till partnerbolagen verksamma inom konsult, revision- och advokatbranschen, eftersom denna höginkomsttagargrupp både har ett intresse av reglerna samt en förmåga att dra fördel givet en hög skatterättslig kompetens.

I utredningar och doktrin har konstaterats problem gällande partnerbolagens beskattning enligt 3:12-regelverket. Reglernas utformning gynnar särskilt partnerbolagen och förekomsten av skatteplanering är oförenlig med 3:12-reglernas syfte, neutralitetsprincipen, legitimitet och horisontell och vertikal rättvisa. Därför är det relevant att diskutera en eventuell reform vilken är mer ändamålsenlig i förhållande till dessa intressen.

Håkan Selin presenterade i en SNS-rapport år 2021 ett reformförslag utifrån de finländska reglerna för beskattning av dividender från onoterade bolag. Det finländska regelverket är intressant eftersom det behandlar utdelningar från samtliga onoterade bolag likadant och för att gränsbeloppet baseras på bolagets nettotillgångar, vilket medför begränsade möjligheter till inkomstomvandling. Det finns skäl att se reformförslaget som mer ändamålsenligt i relation till 3:12-reglernas syfte och mer förenligt med neutralitetsprincipen, legitimitet samt horisontell och vertikal rättvisa. (Less)
Abstract
Along with the introduction of the Swedish dual income tax system in 1991 incentives for income conversion emerged due to the reduced neutrality following the differentiated marginal tax rates for capital income and earned income. Impaired neutrality consequently leads to reduced legitimacy and hampered horizontal and vertical justice. The purpose of the 3:12-regulation is to improve neutrality and legitimacy as well as preventing income conversion in relation to shareholders of closely held corporations’, since they are in a unique position for income conversion. Yet, other incentives for income conversion have emerged in consequence to the design of the 3:12-regulations, as the marginal tax differs in several ways. These problems... (More)
Along with the introduction of the Swedish dual income tax system in 1991 incentives for income conversion emerged due to the reduced neutrality following the differentiated marginal tax rates for capital income and earned income. Impaired neutrality consequently leads to reduced legitimacy and hampered horizontal and vertical justice. The purpose of the 3:12-regulation is to improve neutrality and legitimacy as well as preventing income conversion in relation to shareholders of closely held corporations’, since they are in a unique position for income conversion. Yet, other incentives for income conversion have emerged in consequence to the design of the 3:12-regulations, as the marginal tax differs in several ways. These problems particularly relates to closely held partner corporations, where lawyers and auditors practice as consultants, since this high-income group are affected by the rules and as highly skilled tax specialists have a special capability to avoid the adverse effects of the 3:12-regulation.

Literature and studies have identified problems regarding the 3:21-regulation and the taxation of partner corporations. The design of the rules particularly benefits the partner corporations and the occurrence of tax planning is incompatible with the purpose of the 3:12-regulation, tax neutrality, legitimacy and both horizontal and vertical equity. Therefore, it is relevant to discuss potential reformation of the 3:12-regulation better adapted in relation to these values.

In a SNS-report in 2021, Håkan Selin presented a reform proposal based on the Finnish rules for taxation of dividends from unlisted corporations. The Finnish regulation is interesting because it taxes dividends from all unlisted corporations the same and since the parameter for distinguishing capital income from earned income is based upon the corporations’ net assets, which limits the possibilities for tax planning. There is reason to claim that the reform proposed by Selin is more reconcilable with the purpose of the 3:12-rules and more compatible with tax neutrality, legitimacy and horizontal and vertical justice. (Less)
Please use this url to cite or link to this publication:
author
Hallgren Wallin, Frithiof LU
supervisor
organization
course
LAGF03 20221
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, Partnerbolag, Skatteplanering, 3:12-reglerna, 3:12-regelverket, Neutralitetsprincipen, Legalitet, Horisontell rättvisa, Vertikal rättvisa, Fåmansbolag, Inkomstomvandling
language
Swedish
id
9081203
date added to LUP
2022-06-28 09:29:08
date last changed
2022-06-28 09:29:08
@misc{9081203,
  abstract     = {{Along with the introduction of the Swedish dual income tax system in 1991 incentives for income conversion emerged due to the reduced neutrality following the differentiated marginal tax rates for capital income and earned income. Impaired neutrality consequently leads to reduced legitimacy and hampered horizontal and vertical justice. The purpose of the 3:12-regulation is to improve neutrality and legitimacy as well as preventing income conversion in relation to shareholders of closely held corporations’, since they are in a unique position for income conversion. Yet, other incentives for income conversion have emerged in consequence to the design of the 3:12-regulations, as the marginal tax differs in several ways. These problems particularly relates to closely held partner corporations, where lawyers and auditors practice as consultants, since this high-income group are affected by the rules and as highly skilled tax specialists have a special capability to avoid the adverse effects of the 3:12-regulation.

Literature and studies have identified problems regarding the 3:21-regulation and the taxation of partner corporations. The design of the rules particularly benefits the partner corporations and the occurrence of tax planning is incompatible with the purpose of the 3:12-regulation, tax neutrality, legitimacy and both horizontal and vertical equity. Therefore, it is relevant to discuss potential reformation of the 3:12-regulation better adapted in relation to these values. 

In a SNS-report in 2021, Håkan Selin presented a reform proposal based on the Finnish rules for taxation of dividends from unlisted corporations. The Finnish regulation is interesting because it taxes dividends from all unlisted corporations the same and since the parameter for distinguishing capital income from earned income is based upon the corporations’ net assets, which limits the possibilities for tax planning. There is reason to claim that the reform proposed by Selin is more reconcilable with the purpose of the 3:12-rules and more compatible with tax neutrality, legitimacy and horizontal and vertical justice.}},
  author       = {{Hallgren Wallin, Frithiof}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{3:12-reglerna och partnerbolagen - Bör 3:12-regelverket reformeras utifrån finländska klyvningsregler ur ett ändamålsperspektiv}},
  year         = {{2022}},
}