Hur permanent är din bostad? - En analys av bostad inrättad för åretruntbruk som grund för väsentlig anknytning
(2025) JURM02 20251Department of Law
Faculty of Law
- Abstract (Swedish)
- I Sverige kan en person vara obegränsat eller begränsat skattskyldig. Skatt-skyldigheten regleras i Inkomstskattelag (1999:1229) och avgör vilka in-komster som ska beskattas i Sverige. Av 3 kap. 8 § IL följer att en person som är obegränsat skattskyldig i Sverige ska betala skatt här för alla sina inkomster, oavsett om dessa härrör från Sverige eller utlandet. En person som är begränsat skattskyldig ska däremot endast beskattas i Sverige för de inkomster som räknas upp i 3 kap. 18 § IL. En fysisk person kan bli obe-gränsat skattskyldig i Sverige baserat på tre grunder; genom bosättning, att stadigvarande vistas i Sverige alternativt genom att ha väsentlig anknytning hit. De förutsättningar som kan medföra väsentlig anknytning kallas för... (More)
- I Sverige kan en person vara obegränsat eller begränsat skattskyldig. Skatt-skyldigheten regleras i Inkomstskattelag (1999:1229) och avgör vilka in-komster som ska beskattas i Sverige. Av 3 kap. 8 § IL följer att en person som är obegränsat skattskyldig i Sverige ska betala skatt här för alla sina inkomster, oavsett om dessa härrör från Sverige eller utlandet. En person som är begränsat skattskyldig ska däremot endast beskattas i Sverige för de inkomster som räknas upp i 3 kap. 18 § IL. En fysisk person kan bli obe-gränsat skattskyldig i Sverige baserat på tre grunder; genom bosättning, att stadigvarande vistas i Sverige alternativt genom att ha väsentlig anknytning hit. De förutsättningar som kan medföra väsentlig anknytning kallas för anknytningsfaktorer.
I uppsatsen analyseras särskilt hur anknytningsfaktorn bostad inrättad för åretruntbruk tolkas och tillämpas i kammarrätternas praxis vid bedömning av väsentlig anknytning enligt 3 kap. 7 § IL. Uppsatsen har som syfte att analysera hur väl kammarrätternas praxis är koherent med HFD:s praxis, samt om kammarrätternas domar är koherenta sinsemellan. Med använd-ningen av en rättsdogmatisk metod har tolv kammarrättsdomar mellan år 2022 och 2024 analyserats för att granska hur domstolarna tillämpar den gällande rätten i praktiken.
Det kan konstateras att reglerna i 3 kap. 7 § IL om anknytningsfaktorer som medför väsentlig anknytning är svårtillämpliga och svårförutsägbara. Kammarrätternas praxis har i en del fall avvikit från HFD:s praxis. Praxisen är snårig och i en del fall, exempelvis innehavet av en bostad inrättad för åretruntbruk, motsvarar lagtexten inte längre innebörden av den gällande rätten som har fastställts av HFD i sin praxis. Detta medför också att kam-marrätterna dömer i en helt annan riktning än vad Skatteverket skulle ha gjort, vilket leder till att legalitetsprincipen urholkas och att förutsebarhet-en begränsas. Även inbördes tillskriver kammarrätterna de olika anknyt-ningsfaktorerna olika tyngd. Reglerna är i ett behov av en reform för att stärka förutsebarheten och där med rättssäkerheten. Det kan anses att reg-lerna är föråldrade och inte tar hänsyn till den moderna tiden när vi rör oss mellan länder i betydligt större utsträckning. (Less) - Abstract
- In Sweden, an individual may be subject to either unlimited or limited tax liability. Tax liability is governed by the Income Tax Act (1999:1229), which determines which types of income are taxable in Sweden. According to Chapter 3, Section 8 of the Income Tax Act, a person with unlimited tax liability in Sweden is liable to pay tax on all income, regardless of whether it originates in Sweden or abroad. In contrast, a person with limited tax liability is only taxed in Sweden on the income specified in Chapter 3, Section 18 of the Act. An individual may be deemed to have unlimited tax liability in Sweden based on three grounds: residence in Sweden, habitual stay in Sweden, or significant ties to the country. The conditions that con-stitute... (More)
- In Sweden, an individual may be subject to either unlimited or limited tax liability. Tax liability is governed by the Income Tax Act (1999:1229), which determines which types of income are taxable in Sweden. According to Chapter 3, Section 8 of the Income Tax Act, a person with unlimited tax liability in Sweden is liable to pay tax on all income, regardless of whether it originates in Sweden or abroad. In contrast, a person with limited tax liability is only taxed in Sweden on the income specified in Chapter 3, Section 18 of the Act. An individual may be deemed to have unlimited tax liability in Sweden based on three grounds: residence in Sweden, habitual stay in Sweden, or significant ties to the country. The conditions that con-stitute significant ties are referred to as "connection factors."
This thesis specifically analyzes how the connection factor of owning a dwelling suitable for year-round use is interpreted and applied by the admi-nistrative courts of appeal (kammarrätterna) in assessing significant ties according to Chapter 3, Section 7 of the Income Tax Act. The purpose of the thesis is to analyze how consistent the case law of the administrative courts of appeal is with the case law of the Supreme Administrative Court (HFD), and whether the decisions of the administrative courts are internally coherent. Using a legal dogmatic method, twelve decisions from the admi-nistrative courts of appeal between 2022 and 2024 have been analyzed to examine how the courts apply current law in practice.
It can be concluded that the rules in Chapter 3, Section 7 of the Income Tax Act regarding connection factors that constitute significant ties are difficult to apply and lack predictability. In some instances, the case law of the ad-ministrative courts of appeal has deviated from that of the Supreme Admi-nistrative Court. The case law is complex, and in some cases—such as the ownership of a dwelling suitable for year-round use—the statutory wording no longer corresponds with the meaning established by the Supreme Admi-nistrative Court through its case law. This also results in rulings by the ad-ministrative courts of appeal that diverge significantly from what the Swe-dish Tax Agency would have decided, thereby undermining the principle of legality and limiting predictability. Furthermore, the administrative courts of appeal assign varying weight to the different connection factors. The current rules are in need of reform in order to enhance predictability and thereby improve legal certainty. It can be argued that the rules are outdated and do not adequately reflect the modern era, in which individuals move between countries to a far greater extent. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9189382
- author
- Wernberg, Jessica LU
- supervisor
-
- Mariya Senyk LU
- organization
- alternative title
- How Permanent Is Your Home? - An Analysis of a Dwelling Suitable for Year-Round Use as a Basis for Significant Ties
- course
- JURM02 20251
- year
- 2025
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt, Skatt, väsentlig anknytning, obegränsad skattskyldighet
- language
- Swedish
- id
- 9189382
- date added to LUP
- 2025-06-05 14:09:58
- date last changed
- 2025-06-05 14:09:58
@misc{9189382, abstract = {{In Sweden, an individual may be subject to either unlimited or limited tax liability. Tax liability is governed by the Income Tax Act (1999:1229), which determines which types of income are taxable in Sweden. According to Chapter 3, Section 8 of the Income Tax Act, a person with unlimited tax liability in Sweden is liable to pay tax on all income, regardless of whether it originates in Sweden or abroad. In contrast, a person with limited tax liability is only taxed in Sweden on the income specified in Chapter 3, Section 18 of the Act. An individual may be deemed to have unlimited tax liability in Sweden based on three grounds: residence in Sweden, habitual stay in Sweden, or significant ties to the country. The conditions that con-stitute significant ties are referred to as "connection factors." This thesis specifically analyzes how the connection factor of owning a dwelling suitable for year-round use is interpreted and applied by the admi-nistrative courts of appeal (kammarrätterna) in assessing significant ties according to Chapter 3, Section 7 of the Income Tax Act. The purpose of the thesis is to analyze how consistent the case law of the administrative courts of appeal is with the case law of the Supreme Administrative Court (HFD), and whether the decisions of the administrative courts are internally coherent. Using a legal dogmatic method, twelve decisions from the admi-nistrative courts of appeal between 2022 and 2024 have been analyzed to examine how the courts apply current law in practice. It can be concluded that the rules in Chapter 3, Section 7 of the Income Tax Act regarding connection factors that constitute significant ties are difficult to apply and lack predictability. In some instances, the case law of the ad-ministrative courts of appeal has deviated from that of the Supreme Admi-nistrative Court. The case law is complex, and in some cases—such as the ownership of a dwelling suitable for year-round use—the statutory wording no longer corresponds with the meaning established by the Supreme Admi-nistrative Court through its case law. This also results in rulings by the ad-ministrative courts of appeal that diverge significantly from what the Swe-dish Tax Agency would have decided, thereby undermining the principle of legality and limiting predictability. Furthermore, the administrative courts of appeal assign varying weight to the different connection factors. The current rules are in need of reform in order to enhance predictability and thereby improve legal certainty. It can be argued that the rules are outdated and do not adequately reflect the modern era, in which individuals move between countries to a far greater extent.}}, author = {{Wernberg, Jessica}}, language = {{swe}}, note = {{Student Paper}}, title = {{Hur permanent är din bostad? - En analys av bostad inrättad för åretruntbruk som grund för väsentlig anknytning}}, year = {{2025}}, }