Beskattning av orealiserade värdeökningar i gränsöverskridande situationer - En studie om tioårsregelns begränsning och utflyttningsskattens förhållande till god skattelagstiftning i ljuset av Dir. 2022:45
(2023) JURM02 20232Department of Law
Faculty of Law
- Abstract (Swedish)
- I maj 2022 beslutade regeringen kommittédirektiv om effektiv beskattning av orealiserade kapitalvinster, när fysiska personer flyttar ut från Sverige. Utredaren ombads undersöka möjligheten att ersätta tioårsregeln med en utflyttningsskatt, för att säkerställa att vinster som upparbetas i landet, även beskattas här. Nuvarande skattesystem med tioårsregeln dränerar den svenska skattebasen och utgör, enligt direktiven till utredningen, ett hot mot legitimiteten.
Tioårsregeln innebär att kapitalvinster på vissa, i lagen utnämnda andelar, kan beskattas i Sverige i tio år efter att en fysisk person flyttar ut och upphör att vara obegränsat skattskyldig. Den infördes för att skydda den svenska skattebasen från skatteflykt. Sveriges... (More) - I maj 2022 beslutade regeringen kommittédirektiv om effektiv beskattning av orealiserade kapitalvinster, när fysiska personer flyttar ut från Sverige. Utredaren ombads undersöka möjligheten att ersätta tioårsregeln med en utflyttningsskatt, för att säkerställa att vinster som upparbetas i landet, även beskattas här. Nuvarande skattesystem med tioårsregeln dränerar den svenska skattebasen och utgör, enligt direktiven till utredningen, ett hot mot legitimiteten.
Tioårsregeln innebär att kapitalvinster på vissa, i lagen utnämnda andelar, kan beskattas i Sverige i tio år efter att en fysisk person flyttar ut och upphör att vara obegränsat skattskyldig. Den infördes för att skydda den svenska skattebasen från skatteflykt. Sveriges omfattande skatteavtalsnät medför emellertid att beskattning enligt tioårsregeln inte effektueras. I stället kan skatteavtalen användas för att undkomma svensk beskattning, vilket frångår lagstiftarens intention med regleringen. Utflyttningsbeskattning innebär att den skattskyldige, omedelbart vid utflytten, beskattas för orealiserade kapitalvinster på andelar som om dessa hade realiserats. Skattebeloppet på den fiktiva vinsten fastställs efter marknadsvärdet. Syftet med utflyttningsbeskattning är att beskatta värdeökningar som har uppstått i landet. Utredningen nedlades kort efter regeringsskiftet och en ny är inte på agendan. Ju mer individer rör sig över nationsgränser på grund av ökad globalisering desto mer aktuell, eller snarare inaktuell, blir emellertid tioårsregeln.
Framställningen diskuterar och problematiserar tioårsregeln med utgångspunkt i regeringens direktiv genom att utröna hur skatteavtalen begränsar dess effektivitet och på vilket sätt de kan nyttjas för att undkomma svensk beskattning. Därtill analyseras om utflyttningsbeskattning kan anses utgöra ett mer ändamålsenligt alternativ. Analysen görs mot bakgrund av ett antal kriterier för god skattelagstiftning som utarbetats av Lodin.
Resultatet i uppsatsen visar att ett utsträckt beskattningsanspråk på tio år avviker från hur fördelningen av beskattningsrätten sker inom ramen för OECD:s modellavtal, som skatteavtalen regelmässigt följer. Avvikelsen ger utrymme för kringgående av svensk beskattning. Utredningen visar dock att skatteflykt genom tioårsregeln även kan åstadkommas utan att skatteavtalen involveras. I fråga om utflyttningsbeskattning kan anses utgöra god skattelagstiftning visar analysen att skatten förvisso inte begränsas av skatteavtalen och att det fiskala syftet skulle kunna uppfyllas men att det även här finns metoder för att undkomma beskattning. Därtill brister regleringen i andra hänseenden som måste beaktas för att en lagstiftning ska anses utgöra god skattelag. Slutsatsen är att utflyttningsbeskattning inte uppfyller kriterierna för god skattelagstiftning och att den följaktligen inte utgör ett mer ändamålsenligt alternativ. (Less) - Abstract
- In May 2022, the Government appointed an inquiry by committee directive on effective taxation of unrealised capital gains, when individuals emigrate from Sweden. The special commissioner was requested to consider the possibility of replacing the current tax system regarding extended tax liability, the so-called ten-year rule, by exit taxation, to ensure that profits generated in Sweden also are subject for taxation here. According to the Government, the current tax system drains the Swedish tax base and constitutes a threat to legitimacy.
The ten-year rule states that capital gains on certain shares can be taxed in Sweden for ten years after an individual emigrates and ceases to be fully liable to tax in Sweden. The legislation was... (More) - In May 2022, the Government appointed an inquiry by committee directive on effective taxation of unrealised capital gains, when individuals emigrate from Sweden. The special commissioner was requested to consider the possibility of replacing the current tax system regarding extended tax liability, the so-called ten-year rule, by exit taxation, to ensure that profits generated in Sweden also are subject for taxation here. According to the Government, the current tax system drains the Swedish tax base and constitutes a threat to legitimacy.
The ten-year rule states that capital gains on certain shares can be taxed in Sweden for ten years after an individual emigrates and ceases to be fully liable to tax in Sweden. The legislation was introduced to protect the Swedish tax base from tax evasion. However, due to Sweden's extensive tax treaty network, taxation under the ten-year rule is not enforced. Instead, the tax treaties can be used to evade Swedish taxation, which deviates from the legislator's intention with the regulation. Exit taxation means that the taxpayer, immediately upon emigrating, is taxed on unrealised capital gains on shares as if they had been divested. The tax amount on the notional profit is determined according to the market value. The purpose of exit taxation is to enable taxation of capital gains that have been generated while the individual had unlimited tax liability in Sweden. The inquiry was closed shortly after the change of government and a new one is not in question. However, the more individuals move across national borders due to increased globalization, the more relevant, or rather out of date, the ten-year rule becomes. The thesis discusses and problematizes the ten-year rule by examining how the tax treaties limit it’s effectiveness and in what way they can be misused to avoid Swedish taxation. In addition, it is analyzed whether exit taxation can be considered as more effective. To meet the requirements of effectiveness, the regulation must fulfill several criteria for good tax legislation.
The results reveals that an extended taxation claim of ten years, significantly differs from the OECD:s Model Tax Convention on income and capital, which the tax treaties regularly follow. The deviation provides the possibility for circumvention of Swedish taxation. The study also reveals however that there are other ways to accomplish tax evasion than through the tax treaties. Furthermore, the thesis shows that an exit tax is not limited by the tax treaties and that the fiscal purpose could be fulfilled more effectively. On the other hand, there are opportunities for circumvention here as well. In addition, there is a lack of regulation in other aspects that must be considered for a legislation to be considered as good tax legislation. Thus, the conclusion is that exit taxation does not meet the criteria of good tax legislation and consequently does not constitute a more effective alternative. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9143321
- author
- Loshaj Dogani, Eljesa LU
- supervisor
- organization
- alternative title
- Taxation of unrealised capital gains in cross-border situations - A study of the limitation of the ten-year rule and exit taxation in relation to good tax legislation in light of Dir. 2022:45
- course
- JURM02 20232
- year
- 2023
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, utflyttningsbeskattning, exit taxation
- language
- Swedish
- id
- 9143321
- date added to LUP
- 2024-01-21 17:23:06
- date last changed
- 2024-01-21 17:23:06
@misc{9143321,
abstract = {{In May 2022, the Government appointed an inquiry by committee directive on effective taxation of unrealised capital gains, when individuals emigrate from Sweden. The special commissioner was requested to consider the possibility of replacing the current tax system regarding extended tax liability, the so-called ten-year rule, by exit taxation, to ensure that profits generated in Sweden also are subject for taxation here. According to the Government, the current tax system drains the Swedish tax base and constitutes a threat to legitimacy.
The ten-year rule states that capital gains on certain shares can be taxed in Sweden for ten years after an individual emigrates and ceases to be fully liable to tax in Sweden. The legislation was introduced to protect the Swedish tax base from tax evasion. However, due to Sweden's extensive tax treaty network, taxation under the ten-year rule is not enforced. Instead, the tax treaties can be used to evade Swedish taxation, which deviates from the legislator's intention with the regulation. Exit taxation means that the taxpayer, immediately upon emigrating, is taxed on unrealised capital gains on shares as if they had been divested. The tax amount on the notional profit is determined according to the market value. The purpose of exit taxation is to enable taxation of capital gains that have been generated while the individual had unlimited tax liability in Sweden. The inquiry was closed shortly after the change of government and a new one is not in question. However, the more individuals move across national borders due to increased globalization, the more relevant, or rather out of date, the ten-year rule becomes. The thesis discusses and problematizes the ten-year rule by examining how the tax treaties limit it’s effectiveness and in what way they can be misused to avoid Swedish taxation. In addition, it is analyzed whether exit taxation can be considered as more effective. To meet the requirements of effectiveness, the regulation must fulfill several criteria for good tax legislation.
The results reveals that an extended taxation claim of ten years, significantly differs from the OECD:s Model Tax Convention on income and capital, which the tax treaties regularly follow. The deviation provides the possibility for circumvention of Swedish taxation. The study also reveals however that there are other ways to accomplish tax evasion than through the tax treaties. Furthermore, the thesis shows that an exit tax is not limited by the tax treaties and that the fiscal purpose could be fulfilled more effectively. On the other hand, there are opportunities for circumvention here as well. In addition, there is a lack of regulation in other aspects that must be considered for a legislation to be considered as good tax legislation. Thus, the conclusion is that exit taxation does not meet the criteria of good tax legislation and consequently does not constitute a more effective alternative.}},
author = {{Loshaj Dogani, Eljesa}},
language = {{swe}},
note = {{Student Paper}},
title = {{Beskattning av orealiserade värdeökningar i gränsöverskridande situationer - En studie om tioårsregelns begränsning och utflyttningsskattens förhållande till god skattelagstiftning i ljuset av Dir. 2022:45}},
year = {{2023}},
}