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LUND UNIVERSITY LIBRARIES

Från lön till skön beskattning? En analys av förslaget om bortplockat löneuttagskrav i SOU 2024:36 Förenkla och förbättra, i ljuset av neutralitetsprincipen

Svensson, Hjalmar LU (2025) LAGF03 20251
Department of Law
Faculty of Law
Abstract (Swedish)
Fåmansföretagsreglerna i 57 kap. inkomstskattelagen (1999:1229) innehåller särregler för hur ersättning till aktiva ägare i fåmansföretag ska delas upp mellan avkastning på investerat kapital och ersättning för utfört arbete. Reg-lernas primära syfte är att förhindra inkomstomvandling för att på så sätt uppnå en neutral beskattning av skattskyldiga. Utdelning och kapitalvinst upp till ett visst belopp, gränsbeloppet, beskattats som inkomst av kapital, medan överskjutande belopp beskattas som inkomst av tjänst. Gränsbeloppet kan höjas genom att delägaren får räkna med ett lönebaserat utrymme base-rat på företagets totala lönekostnader, men för att få göra detta måste delä-garen ta ut viss minsta lön, det s.k. löneuttagskravet.
I SOU... (More)
Fåmansföretagsreglerna i 57 kap. inkomstskattelagen (1999:1229) innehåller särregler för hur ersättning till aktiva ägare i fåmansföretag ska delas upp mellan avkastning på investerat kapital och ersättning för utfört arbete. Reg-lernas primära syfte är att förhindra inkomstomvandling för att på så sätt uppnå en neutral beskattning av skattskyldiga. Utdelning och kapitalvinst upp till ett visst belopp, gränsbeloppet, beskattats som inkomst av kapital, medan överskjutande belopp beskattas som inkomst av tjänst. Gränsbeloppet kan höjas genom att delägaren får räkna med ett lönebaserat utrymme base-rat på företagets totala lönekostnader, men för att få göra detta måste delä-garen ta ut viss minsta lön, det s.k. löneuttagskravet.
I SOU 2024:36 Förenkla och förbättra! presenteras en rad förslag på regel-ändringar i fåmansföretagsreglerna. Bland annat föreslår utredningen att löneuttagskravet ska slopas och ersättas med ett schabloniserat löneavdrag.
Uppsatsen behandlar löneuttagskravets bakgrund och utformning i den nu-varande regleringen, samt vad förslaget på att slopa löneuttagskravet innebär för fåmansföretagsreglerna. Därefter tillägnas ett kapitel åt neutralitetsprin-cipen och vad den innebär för skatterätten. Slutligen analyseras både den nuvarande och den föreslagna regleringens förenlighet med neutralitetsprin-cipen.
Uppsatsen utmynnar sammanfattningsvis i att utredningens förslag på löne-avdrag i stället för löneuttagskrav bättre uppfyller kravet på en neutral be-skattning. Löneuttagskravet gör nämligen så att vissa delägare, som är tänkta att omfattas av möjligheten till lönebaserat utrymme, mister den chansen på grund av att de har för låg marknadsmässig lön. Det blir alltså avgörande i vilken bransch delägaren är aktiv, för om han eller hon får nyttja det löneba-serade utrymmet eller inte, vilket är en tydlig neutralitetsbrist i förhållande till andra verksamhetsformer. Vidare kommer delägare som idag enbart räkna lönebaserat utrymme på sin egen lön inte längre kunna göra detta ef-tersom ett schabloniserat avdrag görs. Eftersom detta är skattskyldiga som inte är tänkta att omfattas av löneunderlagsregeln innebär även denna för-ändring en mer neutral beskattning, i förhållande till andra löntagare. (Less)
Abstract
The close company rules in Chapter 57 of the Swedish Income Tax Act (1999:1229) contain special provisions on how monetary compensation to active owners in close companies is to be divided between return on invest-ed capital and remuneration for performed work. The primary purpose of these rules is to prevent income conversion, and thereby achieving neutral taxation of taxpayers. Dividends and capital gains up to a certain amount, the threshold amount, are taxed as capital income, whereas any excess is taxed as income from employment. The threshold amount can be increased if the shareholder includes a wage-based amount calculated on the compa-ny’s total payroll expenses. However, in order to be entitled to this, the shareholder must meet a... (More)
The close company rules in Chapter 57 of the Swedish Income Tax Act (1999:1229) contain special provisions on how monetary compensation to active owners in close companies is to be divided between return on invest-ed capital and remuneration for performed work. The primary purpose of these rules is to prevent income conversion, and thereby achieving neutral taxation of taxpayers. Dividends and capital gains up to a certain amount, the threshold amount, are taxed as capital income, whereas any excess is taxed as income from employment. The threshold amount can be increased if the shareholder includes a wage-based amount calculated on the compa-ny’s total payroll expenses. However, in order to be entitled to this, the shareholder must meet a minimum salary requirement, known as the salary withdrawal requirement.
In the governement report SOU 2024:36 Förenkla och förbättra! (Simplify and improve!), a number of proposed amendments to the close company rules are presented. Among other things, the inquiry proposes that the salary withdrawal requirement is abolished and replaced by a standardized wage deduction.
This thesis addresses the background and design of the salary withdrawal requirement under the current regulatory framework, as well as what the proposed abolition of this requirement would mean for the close company rules. Thereafter a subsequent chapter is dedicated to the neutrality principle and its significance within Swedish tax law. Finally, both the current and the proposed regulatory frameworks are analyzed in light of their consisten-cy with the neutrality principle.
In summary, the thesis concludes that the inquiry’s proposal to replace the salary withdrawal requirement with a standardized wage deduction better fulfills the requirement for neutral taxation. The salary withdrawal require-ment currently disqualifies certain shareholders who are in fact intended to benefit from the wage-based amount, simply because their market salary is too low. As a result, the determining factor becomes the industry in which the shareholder operates, which constitutes an obvious lack of neutrality in comparison with other business structures. Furthermore, shareholders who currently calculate wage-based amount solely based on their own salary will no longer be able to do so, as a standardized deduction would be applied. Since these taxpayers are not intended to fall within the scope of the wage-based rules, this change also contributes to more neutral taxation in relation to other wage earners. (Less)
Please use this url to cite or link to this publication:
author
Svensson, Hjalmar LU
supervisor
organization
course
LAGF03 20251
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt, fåmansföretag, neutralitetsprincipen
language
Swedish
id
9190421
date added to LUP
2025-06-23 13:33:11
date last changed
2025-06-23 13:33:11
@misc{9190421,
  abstract     = {{The close company rules in Chapter 57 of the Swedish Income Tax Act (1999:1229) contain special provisions on how monetary compensation to active owners in close companies is to be divided between return on invest-ed capital and remuneration for performed work. The primary purpose of these rules is to prevent income conversion, and thereby achieving neutral taxation of taxpayers. Dividends and capital gains up to a certain amount, the threshold amount, are taxed as capital income, whereas any excess is taxed as income from employment. The threshold amount can be increased if the shareholder includes a wage-based amount calculated on the compa-ny’s total payroll expenses. However, in order to be entitled to this, the shareholder must meet a minimum salary requirement, known as the salary withdrawal requirement. 
In the governement report SOU 2024:36 Förenkla och förbättra! (Simplify and improve!), a number of proposed amendments to the close company rules are presented. Among other things, the inquiry proposes that the salary withdrawal requirement is abolished and replaced by a standardized wage deduction. 
This thesis addresses the background and design of the salary withdrawal requirement under the current regulatory framework, as well as what the proposed abolition of this requirement would mean for the close company rules. Thereafter a subsequent chapter is dedicated to the neutrality principle and its significance within Swedish tax law. Finally, both the current and the proposed regulatory frameworks are analyzed in light of their consisten-cy with the neutrality principle. 
In summary, the thesis concludes that the inquiry’s proposal to replace the salary withdrawal requirement with a standardized wage deduction better fulfills the requirement for neutral taxation. The salary withdrawal require-ment currently disqualifies certain shareholders who are in fact intended to benefit from the wage-based amount, simply because their market salary is too low. As a result, the determining factor becomes the industry in which the shareholder operates, which constitutes an obvious lack of neutrality in comparison with other business structures. Furthermore, shareholders who currently calculate wage-based amount solely based on their own salary will no longer be able to do so, as a standardized deduction would be applied. Since these taxpayers are not intended to fall within the scope of the wage-based rules, this change also contributes to more neutral taxation in relation to other wage earners.}},
  author       = {{Svensson, Hjalmar}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Från lön till skön beskattning? En analys av förslaget om bortplockat löneuttagskrav i SOU 2024:36 Förenkla och förbättra, i ljuset av neutralitetsprincipen}},
  year         = {{2025}},
}