Att stadigvarande vistas - En jakt på förutsebarhet
(2024) JURM02 20241Department of Law
Faculty of Law
- Abstract
- Sweden distinguishes between limited taxable persons and fully taxable persons. A fully taxable person is, generally, taxable for all their worldwide income. A limited taxable person, on the other hand, is taxable in Sweden only for certain income derived from Sweden. A person that is not fully taxable, is a limited taxable person. Fully taxable persons are those who are domiciled in, stay regularly in or have previously been domiciled in and have significant connections to Sweden.
In the letter of the law there is no explanation as to what is to be meant by “stay regularly” in Sweden. The lack of a definition of the term in the law has led to problems with predictability. Problems have arisen, on the one hand, for persons domiciled... (More) - Sweden distinguishes between limited taxable persons and fully taxable persons. A fully taxable person is, generally, taxable for all their worldwide income. A limited taxable person, on the other hand, is taxable in Sweden only for certain income derived from Sweden. A person that is not fully taxable, is a limited taxable person. Fully taxable persons are those who are domiciled in, stay regularly in or have previously been domiciled in and have significant connections to Sweden.
In the letter of the law there is no explanation as to what is to be meant by “stay regularly” in Sweden. The lack of a definition of the term in the law has led to problems with predictability. Problems have arisen, on the one hand, for persons domiciled abroad but who spend more or less of their time in Sweden, and on the other hand, for case officers at the Swedish tax agency, who must apply the rule and assess whether a person is fully taxable due to a regular stay in Sweden. The question of whether or not a person stays regularly in Sweden, is of importance because of the widely different tax consequences that will arise depending on the answer to the question.
From the above, questions arise as to the need for a definition of the term “stay regularly” in Sweden, in the income tax act, or perhaps, if there is a codified definition within other sources of law. If no such definition exists, questions arise as to how such a definition could be worded in the income tax act, in order to promote predictability for taxable persons and case officers at the Swedish tax agency. The purpose of this study is therefore twofold. The study aims to investigate whether there is an applicable definition of the term stay regularly. Furthermore, the study also aims to illustrate how a definition of stay regularly could be worded in the income tax act in order to promote predictability for taxable persons, as well as, case officers at the Swedish tax agency.
The first part of the purpose is fulfilled through a de lege lata investigation, which applies the legal-dogmatic research method. The second part of the purpose was fulfilled through a de lege ferenda investigation which builds on top of the de lege lata investigation and uses normative reasoning within the legal-dogmatic research method.
The de lege lata investigation leads to multiple conclusions regarding the term stay regularly and narrows the grey area between when a stay is considered regular and when that is not the case. However, this grey area is still big enough to fit loads of patters of stays and the predictability problems for taxable persons and case officers at the Swedish tax agency remains. The de lege ferenda investigation presents different predictability promoting suggestions of a wording for a definition of stay regularly in the income tax act. These suggestions focus on concluding a set number of days of stay in Sweden, which in turn, would entail the term stay regularly to be met. (Less) - Abstract (Swedish)
- I Sverige görs en åtskillnad mellan begränsat skattskyldiga skattesubjekt och obegränsat skattskyldiga skattesubjekt. Den person som är obegränsat skattskyldig är som huvudregel skattskyldig för alla sina inkomster, oavsett om inkomstens källa är i Sverige eller något annat land. Den person som är begränsat skattskyldig, däremot, är skattskyldig i Sverige enbart för vissa inkomster som har sin källa i Sverige. Den som inte är obegränsat skattskyldig är begränsat skattskyldig. Som obegränsat skattskyldig räknas den som är bosatt i Sverige, den som stadigvarande vistas i Sverige samt den som tidigare har varit bosatt i Sverige och som har väsentlig anknytning hit.
I lagtexten saknas en förklaring till vad som avses med att stadigvarande... (More) - I Sverige görs en åtskillnad mellan begränsat skattskyldiga skattesubjekt och obegränsat skattskyldiga skattesubjekt. Den person som är obegränsat skattskyldig är som huvudregel skattskyldig för alla sina inkomster, oavsett om inkomstens källa är i Sverige eller något annat land. Den person som är begränsat skattskyldig, däremot, är skattskyldig i Sverige enbart för vissa inkomster som har sin källa i Sverige. Den som inte är obegränsat skattskyldig är begränsat skattskyldig. Som obegränsat skattskyldig räknas den som är bosatt i Sverige, den som stadigvarande vistas i Sverige samt den som tidigare har varit bosatt i Sverige och som har väsentlig anknytning hit.
I lagtexten saknas en förklaring till vad som avses med att stadigvarande vistas i Sverige. Avsaknaden av en definition i lagtexten som förklarar vad stadigvarande vistelse är och när en sådan föreligger, har skapat förutsebarhetsproblem. Problemen har uppstått dels för utomlands bosatta som spenderar mer eller mindre tid i Sverige, dels för handläggare på Skatteverket som ska tillämpa regeln och bedöma om skattesubjekt är obegränsat skattskyldiga på grund av stadigvarande vistelse i Sverige. Frågan om ett skattesubjekt ska anses vistas stadigvarande i Sverige eller ej kan vara brännande eftersom det ur beskattningshänseende kan få vitt skilda effekter om personen anses vistas stadigvarande och därmed är obegränsat skattskyldig för alla sina inkomster runt om i världen eller begränsat skattskyldig och därmed enbart är skattskyldig för vissa inkomster med Sverige som källa.
Ovanstående väcker frågan om det finns ett behov för en definition av begreppet stadigvarande vistelse i inkomstskattelagen eller om en definition kan tänkas finnas kodifierad i praxis. Om en definition inte redan finns väcks även frågan hur en sådan definition skulle kunna formuleras för att främja förutsebarheten för skattesubjektet, likväl som Skatteverkets handläggare. Studiens syfte är därav tvådelat. Studien ämnar dels utreda om det finns en tillämpbar definition av begreppet stadigvarande vistelse, dels belysa hur en lagstadgad definition av begreppet stadigvarande vistelse kan formuleras för att öka förutsebarheten för skattesubjektet likväl som skattehandläggare.
Den första delen av syftet uppfylls genom en de lege lata-utredning, i vilken den rättsdogmatiska metoden tillämpas. Den andra delen av syftet uppfylls genom en de lege ferenda-utredning som bygger vidare på de lege lata-utredningen och för normativa resonemang inom den tillämpade rättsdogmatiska metoden.
De lege lata-utredningen leder till flera lärdomar angående när en stadigvarande vistelse i Sverige föreligger och snävar av gråzonen av osäkerhet. Denna gråzon är dock fortsatt stor nog att inrymma mängder av tänkbara vistelsemönster och förutsägbarhetsproblemen för skattesubjekt och skattehandläggare består. De lege ferenda-utredningen presenterar olika förutsägbarhetsfrämjande förslag till en lagstadgad definition av begreppet stadigvarande vistelse. Dessa förslag tar främst sikte på att fastställa ett antal vistelsedagar i Sverige som, om uppnått, medför stadigvarande vistelse här. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9153388
- author
- Zotterman, Dennis LU
- supervisor
-
- Mariya Senyk LU
- organization
- alternative title
- To stay regularly - A hunt for predictability
- course
- JURM02 20241
- year
- 2024
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt
- language
- Swedish
- id
- 9153388
- date added to LUP
- 2024-06-11 11:39:22
- date last changed
- 2024-06-11 11:39:22
@misc{9153388,
abstract = {{Sweden distinguishes between limited taxable persons and fully taxable persons. A fully taxable person is, generally, taxable for all their worldwide income. A limited taxable person, on the other hand, is taxable in Sweden only for certain income derived from Sweden. A person that is not fully taxable, is a limited taxable person. Fully taxable persons are those who are domiciled in, stay regularly in or have previously been domiciled in and have significant connections to Sweden.
In the letter of the law there is no explanation as to what is to be meant by “stay regularly” in Sweden. The lack of a definition of the term in the law has led to problems with predictability. Problems have arisen, on the one hand, for persons domiciled abroad but who spend more or less of their time in Sweden, and on the other hand, for case officers at the Swedish tax agency, who must apply the rule and assess whether a person is fully taxable due to a regular stay in Sweden. The question of whether or not a person stays regularly in Sweden, is of importance because of the widely different tax consequences that will arise depending on the answer to the question.
From the above, questions arise as to the need for a definition of the term “stay regularly” in Sweden, in the income tax act, or perhaps, if there is a codified definition within other sources of law. If no such definition exists, questions arise as to how such a definition could be worded in the income tax act, in order to promote predictability for taxable persons and case officers at the Swedish tax agency. The purpose of this study is therefore twofold. The study aims to investigate whether there is an applicable definition of the term stay regularly. Furthermore, the study also aims to illustrate how a definition of stay regularly could be worded in the income tax act in order to promote predictability for taxable persons, as well as, case officers at the Swedish tax agency.
The first part of the purpose is fulfilled through a de lege lata investigation, which applies the legal-dogmatic research method. The second part of the purpose was fulfilled through a de lege ferenda investigation which builds on top of the de lege lata investigation and uses normative reasoning within the legal-dogmatic research method.
The de lege lata investigation leads to multiple conclusions regarding the term stay regularly and narrows the grey area between when a stay is considered regular and when that is not the case. However, this grey area is still big enough to fit loads of patters of stays and the predictability problems for taxable persons and case officers at the Swedish tax agency remains. The de lege ferenda investigation presents different predictability promoting suggestions of a wording for a definition of stay regularly in the income tax act. These suggestions focus on concluding a set number of days of stay in Sweden, which in turn, would entail the term stay regularly to be met.}},
author = {{Zotterman, Dennis}},
language = {{swe}},
note = {{Student Paper}},
title = {{Att stadigvarande vistas - En jakt på förutsebarhet}},
year = {{2024}},
}