Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Utomståenderegeln och begreppet samma eller likartad verksamhet – Hur rättsläget ändras i ljuset av HFD 2023 ref. 11.

Grimhusen, Erik LU (2023) LAGF03 20231
Department of Law
Faculty of Law
Abstract (Swedish)
De svenska fåmansföretagsreglerna infördes för att förhindra att upparbetade arbetsinkomster i ett företag tas ut till lägre beskattning genom utdelning eller kapitalvinst. Bestämmelserna återfinns i 56–57 kap. IL och reglerar i vilken omfattning en delägare med kvalificerade andelar i ett företag får ta ut
tillgångar ur företaget i inkomstslaget kapital och till vilken del dessa istället ska beskattas som inkomst av tjänst. Utomståenderegeln och bestämmelsen om samma eller likartad verksamhet förhindrar att fåmansföretagsreglerna dels tillämpas allt för extensivt, dels undviks genom olika slags kringgående
förfaranden.

Den 20 februari 2023 meddelade Högsta Förvaltningsdomstolen ett nytt avgörande: HFD 2023 ref. 11. Rättsfallet berör... (More)
De svenska fåmansföretagsreglerna infördes för att förhindra att upparbetade arbetsinkomster i ett företag tas ut till lägre beskattning genom utdelning eller kapitalvinst. Bestämmelserna återfinns i 56–57 kap. IL och reglerar i vilken omfattning en delägare med kvalificerade andelar i ett företag får ta ut
tillgångar ur företaget i inkomstslaget kapital och till vilken del dessa istället ska beskattas som inkomst av tjänst. Utomståenderegeln och bestämmelsen om samma eller likartad verksamhet förhindrar att fåmansföretagsreglerna dels tillämpas allt för extensivt, dels undviks genom olika slags kringgående
förfaranden.

Den 20 februari 2023 meddelade Högsta Förvaltningsdomstolen ett nytt avgörande: HFD 2023 ref. 11. Rättsfallet berör både utomståenderegeln och hur bedömningen av om två företag bedriver samma eller likartad verksamhet ska göras. Syftet med denna uppsats är att genom rättsdogmatisk metod undersöka rättsläget vad gäller fåmansföretagsreglerna med särskilt fokus på begreppet samma eller likartad verksamhet i förhållande till utomståenderegeln. Först undersöks rättsläget innan HFD 2023 ref. 11 och sedan analyseras hur avgörandet påverkar gällande rätt.

Slutsatsen i uppsatsen är att det tidigare har varit avgörande för bedömningen kring samma eller likartad verksamhet i förhållande till utomståenderegeln om det skett en verksamhetsöverlåtelse mellan företagen. I tidigare rättspraxis har i princip all överföring av kapital mellan företag ansetts utgöra sådan
verksamhetsöverlåtelse. Genom HFD 2023 ref. 11 förtydligas att syftet bakom fåmansföretagsreglerna – att motverka risk för inkomstomvandling – ska tillmätas avgörande betydelse vid bedömningen och att även omständigheter som inte är hänförliga till företagens verksamhet kan beaktas. Avgörandet kritiseras dock, trots att dess påverkan på rättsläget och materiella
utgång välkomnas av undertecknad, för att medföra lagtekniska
komplikationer som HFD inte kommenterar och för att i viss mån vara inkonsekvent med tidigare praxis. (Less)
Abstract
The Swedish regulations of closely held companies were passed in order to prevent income shifting from labour income to capital income and thereby lowering the marginal tax rate. The rules are found in the 56th and 57th chapters of the Income Tax Act and constitute an income splitting system, regulating how income from qualified shares is divided and taxed as capital income and income from employment, respectively. The outsider rule and the
regulation of same or similar operations prevent these regulations from both being applied more extensively than their initial purpose, and from being avoided through different circumventing arrangements.

On February 20th, 2023, the Supreme Administrative Court issued a new judgement: HFD 2023 ref.... (More)
The Swedish regulations of closely held companies were passed in order to prevent income shifting from labour income to capital income and thereby lowering the marginal tax rate. The rules are found in the 56th and 57th chapters of the Income Tax Act and constitute an income splitting system, regulating how income from qualified shares is divided and taxed as capital income and income from employment, respectively. The outsider rule and the
regulation of same or similar operations prevent these regulations from both being applied more extensively than their initial purpose, and from being avoided through different circumventing arrangements.

On February 20th, 2023, the Supreme Administrative Court issued a new judgement: HFD 2023 ref. 11. The case concerns both the outsider rule and the regulation and assessment of whether two companies are conducting same or similar operations. The purpose of this thesis is to examine the legal position of the regulations of closely held companies, particularly the
regulation of same or similar operations relative to the outsider rule, all by using legal dogmatic method. The thesis initially examines and presents the legal position prior to HFD 2023 ref. 11 and subsequently analyses how this position is affected by the court’s judgement.

The thesis’ conclusion is that regarding the assessment of same or similar operations relative to the outsider rule, it has previously been crucial whether there has been a transfer of business between the two companies and that almost all transfers of financial assets have constituted such transfer of business. Through HFD 2023 ref. 11, the court emphasises that it is critical to take into account the purpose behind the regulations of closely held companies – to prevent income shifting – and that circumstances separate from the companies’ operations may also affect the decision. The judgement is however criticised, despite its effect on the legal position as well as its
material outcome being welcomed by the author, for entailing legal complications not resolved or mentioned by the court and for being inconsistent with previous case law. (Less)
Please use this url to cite or link to this publication:
author
Grimhusen, Erik LU
supervisor
organization
course
LAGF03 20231
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt, fåmansföretagsreglerna, fåmansföretag, 3:12-reglerna, utomståenderegeln, samma eller likartad verksamhet
language
Swedish
id
9115747
date added to LUP
2023-06-29 09:41:21
date last changed
2023-06-29 09:41:21
@misc{9115747,
  abstract     = {{The Swedish regulations of closely held companies were passed in order to prevent income shifting from labour income to capital income and thereby lowering the marginal tax rate. The rules are found in the 56th and 57th chapters of the Income Tax Act and constitute an income splitting system, regulating how income from qualified shares is divided and taxed as capital income and income from employment, respectively. The outsider rule and the
regulation of same or similar operations prevent these regulations from both being applied more extensively than their initial purpose, and from being avoided through different circumventing arrangements. 

On February 20th, 2023, the Supreme Administrative Court issued a new judgement: HFD 2023 ref. 11. The case concerns both the outsider rule and the regulation and assessment of whether two companies are conducting same or similar operations. The purpose of this thesis is to examine the legal position of the regulations of closely held companies, particularly the
regulation of same or similar operations relative to the outsider rule, all by using legal dogmatic method. The thesis initially examines and presents the legal position prior to HFD 2023 ref. 11 and subsequently analyses how this position is affected by the court’s judgement.

The thesis’ conclusion is that regarding the assessment of same or similar operations relative to the outsider rule, it has previously been crucial whether there has been a transfer of business between the two companies and that almost all transfers of financial assets have constituted such transfer of business. Through HFD 2023 ref. 11, the court emphasises that it is critical to take into account the purpose behind the regulations of closely held companies – to prevent income shifting – and that circumstances separate from the companies’ operations may also affect the decision. The judgement is however criticised, despite its effect on the legal position as well as its
material outcome being welcomed by the author, for entailing legal complications not resolved or mentioned by the court and for being inconsistent with previous case law.}},
  author       = {{Grimhusen, Erik}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Utomståenderegeln och begreppet samma eller likartad verksamhet – Hur rättsläget ändras i ljuset av HFD 2023 ref. 11.}},
  year         = {{2023}},
}