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Koncerninterna ränteavdrag - rättsdogmatisk analys av de riktade ränteavdragsbegränsningarna

Behray, Viktor LU (2025) HARH13 20251
Department of Business Law
Abstract (Swedish)
Svenska staten har förlorat mångmiljardbelopp i skatteintäkter årligen på grund av så kallade räntesnurror där företag inom en intressegemenskap lånar pengar. Räntekostnaderna får dras av i Sverige och tas sedan upp av företag i länder som är lågbeskattade eller saknar inkomstskatt för räntor. Skatteverket lyckades inte neka avdrag med hjälp av lagen mot skatteflykt, och därför infördes 2008 ränteavdragsbegränsningar. De riktade ränteavdrags-begränsningarna fokuserar på skuldförhållanden mellan företag i en intressegemenskap. Reglerna ändrades två gånger, sedan införandet, och senaste ändringen gjordes 2018. Nuvarande regelverk utgörs av 24 kap. 16–20 §§ IL.

Uppsatsen ska med hjälp av en rättsdogmatisk metod klargöra när avdrag för... (More)
Svenska staten har förlorat mångmiljardbelopp i skatteintäkter årligen på grund av så kallade räntesnurror där företag inom en intressegemenskap lånar pengar. Räntekostnaderna får dras av i Sverige och tas sedan upp av företag i länder som är lågbeskattade eller saknar inkomstskatt för räntor. Skatteverket lyckades inte neka avdrag med hjälp av lagen mot skatteflykt, och därför infördes 2008 ränteavdragsbegränsningar. De riktade ränteavdrags-begränsningarna fokuserar på skuldförhållanden mellan företag i en intressegemenskap. Reglerna ändrades två gånger, sedan införandet, och senaste ändringen gjordes 2018. Nuvarande regelverk utgörs av 24 kap. 16–20 §§ IL.

Uppsatsen ska med hjälp av en rättsdogmatisk metod klargöra när avdrag för räntekostnader får göras i enlighet med de riktade ränteavdrags-begränsningarna, samt klargöra de riktade ränteavdragsreglernas tillämplighet i förhållande till EU-rätten. Undantagsregeln är en regel i 24 kap. 18 § IL som innebär att avdrag för ränta ska nekas ifall syftet med upplägget är att generera en väsentlig skatteförmån. 19 § innehåller en regel som säger att förvärv av delägarrätter inom intressegemenskapen måste vara väsentligen affärsmässigt motiverade för att avdrag ska beviljas. 20 § säger att reglerna i 18–19 §§ är tillämpliga även för back-to-back-lån.

De riktade ränteavdragsbegränsningarna har tidigare testats mot EU-rätten, denna uppsats ska dock klargöra 2018 års reglers tillämplighet i förhållande till EU-rätten. Lexel-målet visar att undantagsregeln inte är förenlig med EU-rätten och utgör en diskriminering. HFD 2024 ref. 6 har visat att även 24 kap. 19 § kan bryta mot etableringsfriheten. Reglerna träffar inte enbart konstlade upplägg och därför kan en inskränkning av etableringsfriheten inte motiveras av att undvika skatteflykt i enlighet med EU-domstolens utlåtanden. (Less)
Abstract
The Swedish state has lost billions of kronor in tax revenue every year because of so-called interest‐stripping arrangements in which companies within the same group lend money to one another. The interest expenses are deducted in Sweden and then reported by companies located in low-tax jurisdictions or in jurisdictions that levy no income tax on interest. When the Swedish Tax Agency could not refuse these deductions under the general anti-tax-avoidance rule, targeted interest-deduction limitations were introduced in 2008. These targeted interest-deduction limitations focus on debt relationships between companies within an associated group. The rules have been amended twice since their introduction, most recently in 2018, and the current... (More)
The Swedish state has lost billions of kronor in tax revenue every year because of so-called interest‐stripping arrangements in which companies within the same group lend money to one another. The interest expenses are deducted in Sweden and then reported by companies located in low-tax jurisdictions or in jurisdictions that levy no income tax on interest. When the Swedish Tax Agency could not refuse these deductions under the general anti-tax-avoidance rule, targeted interest-deduction limitations were introduced in 2008. These targeted interest-deduction limitations focus on debt relationships between companies within an associated group. The rules have been amended twice since their introduction, most recently in 2018, and the current framework is found in Chapter 24, Sections 16–20 of the Income Tax Act (IL).

Using a legal-dogmatic method, this thesis clarifies when interest-expense deductions may be made under the targeted interest-deduction limitations and examines how those rules interact with EU law. The exception in Chapter 24, Section 18 IL stipulates that deductions must be denied if the arrangement’s purpose is to obtain a substantial tax benefit. Section 19 requires that acquisitions of participation rights within the group be essentially business-motivated for a deduction to be granted. Section 20 states that the rules in Sections 18–19 also apply to back-to-back loans.

Although the targeted interest-deduction limitations have previously been tested against EU law, this thesis analyses the compatibility of the 2018 rules with that law. The Lexel judgment shows that the exception rule is incompatible with EU law and constitutes discrimination. The Supreme Administrative Court’s decision HFD 2024 ref. 6 likewise indicates that Chapter 24, Section 19 may infringe the (freedom of establishment). Because the rules catch more than purely artificial arrangements, such a restriction on the freedom of establishment cannot be justified by the objective of combating tax avoidance under the case-law of the Court of Justice of the European Union. (Less)
Please use this url to cite or link to this publication:
author
Behray, Viktor LU
supervisor
organization
course
HARH13 20251
year
type
M2 - Bachelor Degree
subject
keywords
riktade ränteavdragsbegränsningarna, företag i en intressegemenskap, väsentlig skatteförmån, väsentligen affärsmässigt motiverat, etableringsfrihet
language
Swedish
id
9197734
date added to LUP
2025-10-08 09:17:36
date last changed
2025-10-08 09:17:36
@misc{9197734,
  abstract     = {{The Swedish state has lost billions of kronor in tax revenue every year because of so-called interest‐stripping arrangements in which companies within the same group lend money to one another. The interest expenses are deducted in Sweden and then reported by companies located in low-tax jurisdictions or in jurisdictions that levy no income tax on interest. When the Swedish Tax Agency could not refuse these deductions under the general anti-tax-avoidance rule, targeted interest-deduction limitations were introduced in 2008. These targeted interest-deduction limitations focus on debt relationships between companies within an associated group. The rules have been amended twice since their introduction, most recently in 2018, and the current framework is found in Chapter 24, Sections 16–20 of the Income Tax Act (IL).

Using a legal-dogmatic method, this thesis clarifies when interest-expense deductions may be made under the targeted interest-deduction limitations and examines how those rules interact with EU law. The exception in Chapter 24, Section 18 IL stipulates that deductions must be denied if the arrangement’s purpose is to obtain a substantial tax benefit. Section 19 requires that acquisitions of participation rights within the group be essentially business-motivated for a deduction to be granted. Section 20 states that the rules in Sections 18–19 also apply to back-to-back loans.

Although the targeted interest-deduction limitations have previously been tested against EU law, this thesis analyses the compatibility of the 2018 rules with that law. The Lexel judgment shows that the exception rule is incompatible with EU law and constitutes discrimination. The Supreme Administrative Court’s decision HFD 2024 ref. 6 likewise indicates that Chapter 24, Section 19 may infringe the (freedom of establishment). Because the rules catch more than purely artificial arrangements, such a restriction on the freedom of establishment cannot be justified by the objective of combating tax avoidance under the case-law of the Court of Justice of the European Union.}},
  author       = {{Behray, Viktor}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Koncerninterna ränteavdrag - rättsdogmatisk analys av de riktade ränteavdragsbegränsningarna}},
  year         = {{2025}},
}