Koncernbidrag i ljuset av skatteflyktslagen - En analys av skatterättsliga konsekvenser för mottagaren och koncernbidragets klassificering vid nekad avdragsrätt
(2025) JURM02 20252Department of Law
Faculty of Law
- Abstract (Swedish)
- Koncernbidrag är ett centralt instrument för skattemässig resultatutjämning inom helägda koncerner och bygger på ett system av reciprocitet: givaren medges avdrag för bidraget medan mottagaren beskattas för motsvarande belopp, under förutsättning att kraven i inkomstskattelagen (1999:1229) är uppfyllda. När avdragsrätten för givaren däremot vägras med stöd av lag (1995:575) om skatteflykt (skatteflyktslagen) uppstår en situation, där frågan aktualiseras om mottagaren ändå ska beskattas för bidraget. Detta riskerar att leda till asymmetriska skatteeffekter och utmanar grundläggande principer i koncernbidragssystemet. Frågan om de skatterättsliga konsekvenserna för mottagarens beskattning i dessa fall har behandlats av Skatteverket i ett... (More)
- Koncernbidrag är ett centralt instrument för skattemässig resultatutjämning inom helägda koncerner och bygger på ett system av reciprocitet: givaren medges avdrag för bidraget medan mottagaren beskattas för motsvarande belopp, under förutsättning att kraven i inkomstskattelagen (1999:1229) är uppfyllda. När avdragsrätten för givaren däremot vägras med stöd av lag (1995:575) om skatteflykt (skatteflyktslagen) uppstår en situation, där frågan aktualiseras om mottagaren ändå ska beskattas för bidraget. Detta riskerar att leda till asymmetriska skatteeffekter och utmanar grundläggande principer i koncernbidragssystemet. Frågan om de skatterättsliga konsekvenserna för mottagarens beskattning i dessa fall har behandlats av Skatteverket i ett ställningstagande från 2007, där myndigheten intagit uppfattningen att mottagaren inte ska beskattas när givaren nekas avdrag med stöd av skatteflyktslagen. Dock har frågan endast indirekt berörts i rättspraxis och det saknas därför fortfarande ett tydligt avgörande från Högsta förvaltningsdomstolen som klargör rättsläget.
Mot denna bakgrund analyserar uppsatsen den reciprocitet som präglar koncernbidragssystemet och de skatterättsliga följder som uppstår för mottagaren när skatteflyktslagen aktualiseras. Syftet är att undersöka hur mottagarens skattemässiga situation påverkas när givaren nekas avdrag samt om bidraget i en sådan situation fortfarande kan fortsatt klassificeras som ett koncernbidrag i skatterättslig mening enligt inkomstskattelagen. Uppsatsen avgränsas till öppna koncernbidrag inom helägda koncerner, där avdragsrätt normalt kan föreligga. Genom en systematisk genomgång av koncernbegreppet, koncernbidragsreglernas uppbyggnad och syfte, generalklausulen i skatteflyktslagen samt en analys av Skatteverkets ställningstagande, visar uppsatsen att både lagtekniska och ändamålsbaserade överväganden talar för att mottagaren inte ska beskattas när givaren nekas avdrag med stöd av skatteflyktslagen. Ett sådant bidrag faller därmed utanför tillämpningen av 35 kap. inkomstskattelagen och förlorar sin karaktär av koncernbidrag i skatterättslig mening, även om de formella kraven i övrigt är uppfyllda. Uppsatsen belyser därmed ett område inom skatterätten där samspelet mellan två centrala regelkomplex fortfarande är oklart och där ytterligare vägledning från praxis är önskvärd. (Less) - Abstract
- Group contributions are a key instrument for tax-related income equalisation within wholly owned groups and are based on a system of reciprocity: the donor is granted a deduction for the contribution, while the recipient is taxed for the corresponding amount, provided that the requirements of the Income Tax Act (1999:1229) are met. However, when the donor’s right to deduction is denied under the Tax Evasion Act (1995:575), a situation arises where the question arises as to whether the recipient should still be taxed on the contribution. This poses a risk of asymmetric tax effects and challenges fundamental principles of the group contribution system. The question of the tax consequences for the recipient’s taxation in these circumstances... (More)
- Group contributions are a key instrument for tax-related income equalisation within wholly owned groups and are based on a system of reciprocity: the donor is granted a deduction for the contribution, while the recipient is taxed for the corresponding amount, provided that the requirements of the Income Tax Act (1999:1229) are met. However, when the donor’s right to deduction is denied under the Tax Evasion Act (1995:575), a situation arises where the question arises as to whether the recipient should still be taxed on the contribution. This poses a risk of asymmetric tax effects and challenges fundamental principles of the group contribution system. The question of the tax consequences for the recipient’s taxation in these circumstances has been addressed by the Swedish Tax Agency in a statement from 2007, in which the authority took the view that the recipient should not be taxed when the donor is denied a deduction under the Tax Evasion Act. Although the issue has only been addressed indirectly in case law, and there is therefore still no clear ruling from the Supreme Administrative Court clarifying the legal situation.
Against this background, the thesis analyses the reciprocity that characterises the group contribution system and the tax consequences for the recipient when the Tax Evasion Act is applied. The purpose is to examine how the recipient’s tax situation is affected when the donor is denied a deduction and whether, in such circumstances, the contribution can still be classified as a group contribution in the tax law sense according to the Income Tax Act. The thesis is limited to open group contributions within wholly owned corporate groups, where a right to deduction can normally exist. Through a systematic review of the concept of a corporate group, the structure and purpose of the group contribution rules, the general clause in the Tax Evasion Act and an analysis of the Swedish Tax Agency’s position, the thesis shows that both legislative and purpose-based considerations argue that the recipient should not be taxed when the donor is denied a deduction under the Tax Evasion Act. Such contribution thus falls outside the scope of Chapter 35 of the Income Tax Act and loses its character as a group contribution in the tax law sense, even if the formal requirements are otherwise met. The thesis thus highlights an area of tax law where the interaction between two central sets of rules remains unclear and where further guidance from case law is desirable. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9217289
- author
- Meneses Garcia, Drixanne LU
- supervisor
- organization
- alternative title
- Group contributions in the light of the Tax Evasion Act - An analysis of tax law consequences for the recipient and classification of group contributions when deduction rights are denied
- course
- JURM02 20252
- year
- 2025
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, skatteflykt, koncernbidrag, koncern, företagsbeskattning
- language
- Swedish
- id
- 9217289
- date added to LUP
- 2026-01-21 10:53:46
- date last changed
- 2026-01-21 10:53:46
@misc{9217289,
abstract = {{Group contributions are a key instrument for tax-related income equalisation within wholly owned groups and are based on a system of reciprocity: the donor is granted a deduction for the contribution, while the recipient is taxed for the corresponding amount, provided that the requirements of the Income Tax Act (1999:1229) are met. However, when the donor’s right to deduction is denied under the Tax Evasion Act (1995:575), a situation arises where the question arises as to whether the recipient should still be taxed on the contribution. This poses a risk of asymmetric tax effects and challenges fundamental principles of the group contribution system. The question of the tax consequences for the recipient’s taxation in these circumstances has been addressed by the Swedish Tax Agency in a statement from 2007, in which the authority took the view that the recipient should not be taxed when the donor is denied a deduction under the Tax Evasion Act. Although the issue has only been addressed indirectly in case law, and there is therefore still no clear ruling from the Supreme Administrative Court clarifying the legal situation.
Against this background, the thesis analyses the reciprocity that characterises the group contribution system and the tax consequences for the recipient when the Tax Evasion Act is applied. The purpose is to examine how the recipient’s tax situation is affected when the donor is denied a deduction and whether, in such circumstances, the contribution can still be classified as a group contribution in the tax law sense according to the Income Tax Act. The thesis is limited to open group contributions within wholly owned corporate groups, where a right to deduction can normally exist. Through a systematic review of the concept of a corporate group, the structure and purpose of the group contribution rules, the general clause in the Tax Evasion Act and an analysis of the Swedish Tax Agency’s position, the thesis shows that both legislative and purpose-based considerations argue that the recipient should not be taxed when the donor is denied a deduction under the Tax Evasion Act. Such contribution thus falls outside the scope of Chapter 35 of the Income Tax Act and loses its character as a group contribution in the tax law sense, even if the formal requirements are otherwise met. The thesis thus highlights an area of tax law where the interaction between two central sets of rules remains unclear and where further guidance from case law is desirable.}},
author = {{Meneses Garcia, Drixanne}},
language = {{swe}},
note = {{Student Paper}},
title = {{Koncernbidrag i ljuset av skatteflyktslagen - En analys av skatterättsliga konsekvenser för mottagaren och koncernbidragets klassificering vid nekad avdragsrätt}},
year = {{2025}},
}