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Utomståenderegeln - En undersökning av utomståenderegeln och rekvisitet ”betydande omfattning”

Frykenholt, Anton LU (2022) LAGF03 20222
Department of Law
Faculty of Law
Abstract
With the 1990 tax reform, the dual income tax system was to be exploited by transforming labour income into capital income. In order to prevent share-holders of close companies with high labour income from exploiting the tax system by taking their salary as dividends and thus obtaining tax relief, the legislator considered it necessary to introduce special rules for close compa-nies. These are currently regulated in chapters 56-57 of the income tax act. In view of the proposal behind the provisions of chapter 57 of the income tax act, the risk of conversion of earned income into dividends was reduced when outsiders owned at least 30 percent of the shares in the company, since the dividends and profits also accrued to these shareholders. In... (More)
With the 1990 tax reform, the dual income tax system was to be exploited by transforming labour income into capital income. In order to prevent share-holders of close companies with high labour income from exploiting the tax system by taking their salary as dividends and thus obtaining tax relief, the legislator considered it necessary to introduce special rules for close compa-nies. These are currently regulated in chapters 56-57 of the income tax act. In view of the proposal behind the provisions of chapter 57 of the income tax act, the risk of conversion of earned income into dividends was reduced when outsiders owned at least 30 percent of the shares in the company, since the dividends and profits also accrued to these shareholders. In such cases, the taxation of capital income under the rules of chapter 57 of the income tax act may in some cases lead to too high of a tax levy, which is why an exemption is granted under the so-called outsider rule in chapter 57. The rule means that dividends and capital gains can be taxed in their entirety according to the usual rules for capital income from unlisted shares. However, for the outsider rule to be applicable, a significant shareholding in the close company must be held by a third party.
The "significant extent" requirement is discussed in the proposal of the in-come tax act and case law and has generated some criticism as to whether the 30 percent limit is materially correct, as there have been some changes in tax rates since the introduction of the outsider rule.
This bachelor thesis aims to answer when the outside rule applies and what the tax effects of its application are. The thesis also aims to examine how the supreme administrative court has interpreted the requirement "to a significant extent" and what the consequences of that interpretation are. To answer the research question, a legal dogmatic approach has been used. Relevant legal sources such as the Swedish tax legislation, precedent and the work of legal scholars have been analysed.
The results of the thesis show that the supreme administrative court draws an absolute limit at 30 percent when interpreting the requirement "significant ex-tent". In order for the outsider rule to be applicable, the 30 percent limit must be met as well as the other requirements of the provision. As a result, share-holders are exempted from the rules set out in Chapter 57 of the income tax act. The 30 percent limit is also used by the supreme administrative court in subsequent rulings following changes in tax rates. This is despite the fact that the percentage limit underlying the motives of the outsider rule becomes mate-rially incorrect. The consequences of this interpretation may be that by delib-erately bringing in an outsider with a 30 percent ownership, shareholders can achieve tax benefits. It may also have positive effects such as increased pre-dictability for taxpayers. Predictability, on the other hand, would be main-tained by a change in the limit that is substantively correct and written into the text of the law. (Less)
Abstract (Swedish)
I och med 1990 års skattereform skulle det duala inkomstskattesystemet ut-nyttjas genom att arbetsinkomst förvandlades till kapitalinkomst. För att förhindra att aktieägare i fåmansföretag med höga arbetsinkomster skulle ut-nyttja skattesystemet genom att ta ut lönen som utdelning och därmed få skat-telättnader, ansåg lagstiftaren det nödvändigt med särregler för fåmansföretag. Dessa finns idag reglerade i 56-57 kap. IL. I och med de ursprungliga mo-tiven bakom bestämmelserna i 57 kap. IL var risken för omvandling av ar-betsinkomster till utdelning mindre då utomstående äger minst 30 procent av aktierna i företaget, eftersom utdelningen och vinsten också tillfaller dessa delägare. I sådana fall kan beskattningen av kapitalinkomster enligt... (More)
I och med 1990 års skattereform skulle det duala inkomstskattesystemet ut-nyttjas genom att arbetsinkomst förvandlades till kapitalinkomst. För att förhindra att aktieägare i fåmansföretag med höga arbetsinkomster skulle ut-nyttja skattesystemet genom att ta ut lönen som utdelning och därmed få skat-telättnader, ansåg lagstiftaren det nödvändigt med särregler för fåmansföretag. Dessa finns idag reglerade i 56-57 kap. IL. I och med de ursprungliga mo-tiven bakom bestämmelserna i 57 kap. IL var risken för omvandling av ar-betsinkomster till utdelning mindre då utomstående äger minst 30 procent av aktierna i företaget, eftersom utdelningen och vinsten också tillfaller dessa delägare. I sådana fall kan beskattningen av kapitalinkomster enligt reglerna i 57 kap. IL i vissa fall leda till ett för högt skatteuttag, varför undantag medges enligt den s.k. utomståenderegeln i 57 kap. 5§ IL. Regeln innebär att utdelning och kapitalvinst i sin helhet kan beskattas enligt vanliga regler för kapitalin-komster av onoterade andelar. För att utomståenderegeln ska vara tillämplig krävs dock att utomstående i betydande omfattning äger andelar i företaget.
Rekvisitet ”betydande omfattning” behandlas i förarbeten och rättspraxis och har genererat en del kritik rörande huruvida gränsen vid 30 procent är materi-ellt riktig eftersom det har skett en del förändrade skattesatser sedan utom-ståenderegelns införande .
Denna kandidatuppsats syftar till att besvara när utomståenderegeln är tillämplig och vad för skattemässiga effekter dess tillämpning har. Uppsatsen syftar även till att undersöka hur HFD har tolkat rekvisitet ”i betydande om-fattning” och vad är konsekvenserna av den tolkningen är. För att besvara forskningsfrågan har en rättsdogmatisk metod använts. Relevanta källor såsom den svenska skattelagstiftningen, rättspraxis och rättsvetenskaplig lit-teratur har analyserats.
Uppsatsens resultat visar att HFD drar en absolut gräns vid 30 procent vid tolkning av rekvisitet ”betydande omfattning”. För att utomståenderegeln därmed ska vara tillämplig krävs att 30 procent gränsen är uppfylld samt övri-ga rekvisit i bestämmelsen. Detta leder till att andelsägare undantas från att omfattas av 3:12-reglerna som finns reglerade i 57 kap. IL. Gränsen på 30 procent använder HFD även i senare domar efter förändringar av skattesatser. Detta trots att procentgränsen som låg bakom motiven med utomståenderegeln blir materiellt felaktig. Konsekvenserna av denna tolkning kan vara att an-delsägare genom att ta in en utomstående med ett ägande på 30 procent kan uppnå skattelättnader. Men det kan även ha positiva effekter som ökad förutsebarhet för skatteskyldiga. Förutsebarheten skulle däremot behållas ge-nom en förändrad gräns som är materiellt riktig och skrivs in i lagtexten. (Less)
Please use this url to cite or link to this publication:
author
Frykenholt, Anton LU
supervisor
organization
course
LAGF03 20222
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt, utomståenderegeln, fåmansföretag, 3:12, kvalificerade andelar
language
Swedish
id
9105000
date added to LUP
2023-02-03 16:10:48
date last changed
2023-02-03 16:10:48
@misc{9105000,
  abstract     = {{With the 1990 tax reform, the dual income tax system was to be exploited by transforming labour income into capital income. In order to prevent share-holders of close companies with high labour income from exploiting the tax system by taking their salary as dividends and thus obtaining tax relief, the legislator considered it necessary to introduce special rules for close compa-nies. These are currently regulated in chapters 56-57 of the income tax act. In view of the proposal behind the provisions of chapter 57 of the income tax act, the risk of conversion of earned income into dividends was reduced when outsiders owned at least 30 percent of the shares in the company, since the dividends and profits also accrued to these shareholders. In such cases, the taxation of capital income under the rules of chapter 57 of the income tax act may in some cases lead to too high of a tax levy, which is why an exemption is granted under the so-called outsider rule in chapter 57. The rule means that dividends and capital gains can be taxed in their entirety according to the usual rules for capital income from unlisted shares. However, for the outsider rule to be applicable, a significant shareholding in the close company must be held by a third party. 
The "significant extent" requirement is discussed in the proposal of the in-come tax act and case law and has generated some criticism as to whether the 30 percent limit is materially correct, as there have been some changes in tax rates since the introduction of the outsider rule. 
This bachelor thesis aims to answer when the outside rule applies and what the tax effects of its application are. The thesis also aims to examine how the supreme administrative court has interpreted the requirement "to a significant extent" and what the consequences of that interpretation are. To answer the research question, a legal dogmatic approach has been used. Relevant legal sources such as the Swedish tax legislation, precedent and the work of legal scholars have been analysed. 
The results of the thesis show that the supreme administrative court draws an absolute limit at 30 percent when interpreting the requirement "significant ex-tent". In order for the outsider rule to be applicable, the 30 percent limit must be met as well as the other requirements of the provision. As a result, share-holders are exempted from the rules set out in Chapter 57 of the income tax act. The 30 percent limit is also used by the supreme administrative court in subsequent rulings following changes in tax rates. This is despite the fact that the percentage limit underlying the motives of the outsider rule becomes mate-rially incorrect. The consequences of this interpretation may be that by delib-erately bringing in an outsider with a 30 percent ownership, shareholders can achieve tax benefits. It may also have positive effects such as increased pre-dictability for taxpayers. Predictability, on the other hand, would be main-tained by a change in the limit that is substantively correct and written into the text of the law.}},
  author       = {{Frykenholt, Anton}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Utomståenderegeln - En undersökning av utomståenderegeln och rekvisitet ”betydande omfattning”}},
  year         = {{2022}},
}