Pillar 2 - Konsekvenser för svenska fastighetsbolag
(2022) JURM02 20222Faculty of Law
Department of Law
- Abstract
- Trade in commercial properties is usually made through "real estate packaging" which means that properties are sold in the form of a separate limited liability company whose only asset is the property in question. The packaging procedure is possible due to the rules regarding commercial shares. It makes a tax-free transaction possible for the divesting part, which is a considerable tax relief compared to the direct sale of properties in Swedish Taxation Law, where the selling company is taxed at 20.6%.
The possibility of real estate packaging differs from the principle of neutrality, which means that the structure of the tax system should not govern a taxpayer's actions. The packaging procedure is instead a product of the idea of... (More) - Trade in commercial properties is usually made through "real estate packaging" which means that properties are sold in the form of a separate limited liability company whose only asset is the property in question. The packaging procedure is possible due to the rules regarding commercial shares. It makes a tax-free transaction possible for the divesting part, which is a considerable tax relief compared to the direct sale of properties in Swedish Taxation Law, where the selling company is taxed at 20.6%.
The possibility of real estate packaging differs from the principle of neutrality, which means that the structure of the tax system should not govern a taxpayer's actions. The packaging procedure is instead a product of the idea of optimal taxation, which means that for political reasons, exceptions can be made to the principle of uniformity and the principle of neutrality in the design of tax legislation to benefit the public economy.
Since 2013, the OECD has been working on Pillar 2, a framework that will discourage tax planning through a global minimum tax of 15%. Pillar 2 is produced for multinational groups with a turnover of more than EUR 750 million. Compared to other Swedish industries, the Swedish real estate sector stands out due to the extensive trade in portfolio shareholding due to real estate packaging.
How the Swedish property sector will be affected by Pillar 2 largely depends on how they handle selling properties in packaged form. This is of interest from a real estate perspective and a socio-economic perspective due to the industry's significant impact on society's economy. (Less) - Abstract (Swedish)
- Handel med kommersiella fastigheter sker i regel genom fastighetspaketering. Detta innebär att fastigheten säljs i form av ett enskilt aktiebolag, vars enda tillgång är den berörda fastigheten. Paketeringsförfarandet är möjligt på grund av reglerna kring näringsbetingade andelar och möjliggör en skattefri transaktion för avyttrande part. Detta är en avsevärd skattelättnad gentemot direktförsäljning av fastigheter där det avyttrande bolaget beskattas med normal bolagsskatt till 20,6 %.
Möjligheten till fastighetspaketering skiljer sig från neutralitetsprincipen, vilken innebär att en skattskyldigs handlingar inte ska styras av skattesystemets uppbyggnad. Paketeringsförfarandet är snarare än produkt av idén om optimal beskattning, vilket... (More) - Handel med kommersiella fastigheter sker i regel genom fastighetspaketering. Detta innebär att fastigheten säljs i form av ett enskilt aktiebolag, vars enda tillgång är den berörda fastigheten. Paketeringsförfarandet är möjligt på grund av reglerna kring näringsbetingade andelar och möjliggör en skattefri transaktion för avyttrande part. Detta är en avsevärd skattelättnad gentemot direktförsäljning av fastigheter där det avyttrande bolaget beskattas med normal bolagsskatt till 20,6 %.
Möjligheten till fastighetspaketering skiljer sig från neutralitetsprincipen, vilken innebär att en skattskyldigs handlingar inte ska styras av skattesystemets uppbyggnad. Paketeringsförfarandet är snarare än produkt av idén om optimal beskattning, vilket innebär att det av politiska skäl kan göras undantag från likformighetsprincipen och neutralitetsprincipen vid utformningen av skattelagstiftningen för att gynna samhällsekonomin.
OECD har sedan 2013 arbetat fram Pillar 2, ett ramverk som ska motverka skatteplanering genom en global minimiskatt om 15%. Pillar 2 aktualiseras för multinationella koncerner med en omsättning över 750 MEUR. Gentemot andra branscher sticker den svenska fastighetssektorn ut på grund av den omfattande handeln med näringsbetingade andelar till följd av fastighetspaketeringen.
Hur den svenska fastighetssektorn kommer att påverkas av Pillar 2 beror till stor del på hur de hanterar försäljningen av fastigheter i paketerad form. Fastighetssektorns påverkan av en global minimiskatt är av intresse dels ur ett fastighetsperspektiv, dels ur ett samhällsekonomiskt perspektiv (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9104885
- author
- Carlson, David LU
- supervisor
- organization
- alternative title
- Pillar 2 - Impact on Swedish Real Estate Companies
- course
- JURM02 20222
- year
- 2022
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt, Pillar Two, Fastigheter
- language
- Swedish
- id
- 9104885
- date added to LUP
- 2023-01-24 09:06:53
- date last changed
- 2023-01-24 09:06:53
@misc{9104885,
abstract = {{Trade in commercial properties is usually made through "real estate packaging" which means that properties are sold in the form of a separate limited liability company whose only asset is the property in question. The packaging procedure is possible due to the rules regarding commercial shares. It makes a tax-free transaction possible for the divesting part, which is a considerable tax relief compared to the direct sale of properties in Swedish Taxation Law, where the selling company is taxed at 20.6%.
The possibility of real estate packaging differs from the principle of neutrality, which means that the structure of the tax system should not govern a taxpayer's actions. The packaging procedure is instead a product of the idea of optimal taxation, which means that for political reasons, exceptions can be made to the principle of uniformity and the principle of neutrality in the design of tax legislation to benefit the public economy.
Since 2013, the OECD has been working on Pillar 2, a framework that will discourage tax planning through a global minimum tax of 15%. Pillar 2 is produced for multinational groups with a turnover of more than EUR 750 million. Compared to other Swedish industries, the Swedish real estate sector stands out due to the extensive trade in portfolio shareholding due to real estate packaging.
How the Swedish property sector will be affected by Pillar 2 largely depends on how they handle selling properties in packaged form. This is of interest from a real estate perspective and a socio-economic perspective due to the industry's significant impact on society's economy.}},
author = {{Carlson, David}},
language = {{swe}},
note = {{Student Paper}},
title = {{Pillar 2 - Konsekvenser för svenska fastighetsbolag}},
year = {{2022}},
}