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Utomståenderegeln och särskilda skäl - I ljuset av HFD 2024 ref. 8

Fyman, Adam LU (2024) JURM02 20241
Department of Law
Faculty of Law
Abstract (Swedish)
Fåmansföretagsreglernas grundläggande syfte är att förhindra att fåmansägare omvandlar inkomster som bör beskattas i inkomstslaget tjänst, till kapitalinkomster för att på så vis minska sin skatt. Givet att fåmansägaren uppfyller de förutsättningar för att beskattas i enlighet med 57 kap. IL, så kommer dennes inkomster därför schablonbeskattas. Det finns undantag till nu nämnda regler. Ett undantag är den så kallade utomståenderegeln. Den är i huvudsak tillämplig när en utomstående person äger ett betydande innehav i vederbörande fåmansföretag. Anledningen till att detta undantag finns är eftersom fåmansägaren inte längre anses ha incitament att omvandla tjänsteinkomster till kapitalinkomster, eftersom fåmansägaren måste avstå från... (More)
Fåmansföretagsreglernas grundläggande syfte är att förhindra att fåmansägare omvandlar inkomster som bör beskattas i inkomstslaget tjänst, till kapitalinkomster för att på så vis minska sin skatt. Givet att fåmansägaren uppfyller de förutsättningar för att beskattas i enlighet med 57 kap. IL, så kommer dennes inkomster därför schablonbeskattas. Det finns undantag till nu nämnda regler. Ett undantag är den så kallade utomståenderegeln. Den är i huvudsak tillämplig när en utomstående person äger ett betydande innehav i vederbörande fåmansföretag. Anledningen till att detta undantag finns är eftersom fåmansägaren inte längre anses ha incitament att omvandla tjänsteinkomster till kapitalinkomster, eftersom fåmansägaren måste avstå från betydande kapitalinkomster till förmån för den utomstående ägaren. Om det emellertid föreligger omständigheter som gör en inkomstomvandling gynnsam för fåmansägaren, trots att det föreligger ett utomstående ägande, gäller inte undantaget. I dessa fall ska fåmansägaren ändock beskattas i enlighet med 57 kap. IL. Dessa situationer brukar kallas för särskilda skäl. I denna uppsats behandlas vilka dessa särskilda skäl kan tänkas vara, mot bakgrund av dess förarbetsuttalanden och praxis på området.
Den sjätte februari 2024 meddelades ett avgörande från HFD beträffande regeln om särskilda skäl. Den här uppsatsen har funnit att avgörandet tydligt klargör rättsläget. Det är viktigt eftersom tidigare praxis på området visat sig vara tämligen oförutsägbar. Vidare, väntas en av regeringen tillsatt utredningskommitté redovisa en utredning som ämnar att, bland annat, ändra utomståenderegeln. Den här uppsatsen finner det inte nödvändigt att anta ytterligare tilläggsdirektiv mot bakgrund av HFD:s avgörande. Jag har dock ansett det befogat att se över gränsen om 30 procent för att ett innehav ska anses vara betydande. (Less)
Abstract
The main purpose for the rules regulating closely held companies is to prevent the owners of such companies from converting income that would be taxed in the higher wage-related income category into the lower capital income in order to reduce their tax liability. If the owners of a closely held company satisfies the conditions for taxation in accordance with Sweden’s Chapter 57 Act on Income Taxation, then the income will be taxed at a flat rate. There are, however, exceptions to these rules. On exception is the so-called outsider rule. It is mainly applicable when a third party (generally a person not active in the day-to-day operation of the company) owns a significant holding in the closely held company. The reason why this exemption... (More)
The main purpose for the rules regulating closely held companies is to prevent the owners of such companies from converting income that would be taxed in the higher wage-related income category into the lower capital income in order to reduce their tax liability. If the owners of a closely held company satisfies the conditions for taxation in accordance with Sweden’s Chapter 57 Act on Income Taxation, then the income will be taxed at a flat rate. There are, however, exceptions to these rules. On exception is the so-called outsider rule. It is mainly applicable when a third party (generally a person not active in the day-to-day operation of the company) owns a significant holding in the closely held company. The reason why this exemption exists is because the closely held owner is no longer considered to have an incentive to convert wage-related income into capital income, since the closely held owner would in such case cede significant value since the outsider owner would share equally in the dividend distribution that would be the owner’s capital income. If, however, there are circumstances that make a conversion of income favorable to the closely held owner, despite the existence of an outsider owner, the exemption does not apply. In these cases, however, the closely held owner must still be taxed in accordance with Sweden’s Chapter 57 Act on Income Taxation. These situations are usually referred to as special circumstances. This thesis addresses what these special circumstances could be, in light of relevant legislative history and case law.
On 6 February 2024, the Supreme Administrative Court issued a decision regarding the rule on special circumstances. As discussed in this thesis, the court’s ruling clearly clarifies the legal situation. This is important because previous practice in this area has proven to be quite unpredictable. Furthermore, a committee has been appointed by the government to study the matter and the committee is expected to suggest changes to the outsider rule. This thesis does not consider it necessary to adopt further supplementary directives in the light of the Supreme Administrative Court’s decision. However, I consider it reasonable to review the limit of 30 percent in order for the outsider’s holding to be considered significant. (Less)
Please use this url to cite or link to this publication:
author
Fyman, Adam LU
supervisor
organization
alternative title
Outsider rule and special circumstances - In light of HFD 2024 ref. 8
course
JURM02 20241
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Förvaltningsrätt, skatterätt
language
Swedish
id
9152116
date added to LUP
2024-06-03 15:49:11
date last changed
2024-06-03 15:49:11
@misc{9152116,
  abstract     = {{The main purpose for the rules regulating closely held companies is to prevent the owners of such companies from converting income that would be taxed in the higher wage-related income category into the lower capital income in order to reduce their tax liability. If the owners of a closely held company satisfies the conditions for taxation in accordance with Sweden’s Chapter 57 Act on Income Taxation, then the income will be taxed at a flat rate. There are, however, exceptions to these rules. On exception is the so-called outsider rule. It is mainly applicable when a third party (generally a person not active in the day-to-day operation of the company) owns a significant holding in the closely held company. The reason why this exemption exists is because the closely held owner is no longer considered to have an incentive to convert wage-related income into capital income, since the closely held owner would in such case cede significant value since the outsider owner would share equally in the dividend distribution that would be the owner’s capital income. If, however, there are circumstances that make a conversion of income favorable to the closely held owner, despite the existence of an outsider owner, the exemption does not apply. In these cases, however, the closely held owner must still be taxed in accordance with Sweden’s Chapter 57 Act on Income Taxation. These situations are usually referred to as special circumstances. This thesis addresses what these special circumstances could be, in light of relevant legislative history and case law. 
On 6 February 2024, the Supreme Administrative Court issued a decision regarding the rule on special circumstances. As discussed in this thesis, the court’s ruling clearly clarifies the legal situation. This is important because previous practice in this area has proven to be quite unpredictable. Furthermore, a committee has been appointed by the government to study the matter and the committee is expected to suggest changes to the outsider rule. This thesis does not consider it necessary to adopt further supplementary directives in the light of the Supreme Administrative Court’s decision. However, I consider it reasonable to review the limit of 30 percent in order for the outsider’s holding to be considered significant.}},
  author       = {{Fyman, Adam}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Utomståenderegeln och särskilda skäl - I ljuset av HFD 2024 ref. 8}},
  year         = {{2024}},
}