Tjänst eller näringsverksamhet? - En studie av gränsdragningen vid hobbyverksamhet
(2025) HARH13 20252Department of Business Law
- Abstract
- This thesis examines the difficulties in delineating between the income categories of employment income and business income in the exercise of a hobby. Using the legal method, statutory provisions, preparatory works, case law, and legal doctrine have been analysed in order to determine the current state of the law. In many cases, the distinction between an activity classified as a hobby and one classified as business activity is difficult to establish. The classification of an activity under a particular income category has tax consequences both for the individual taxpayer and for the state. However, whether an activity is to be considered employment income or business income is not a matter for the individual to decide. The classification... (More)
- This thesis examines the difficulties in delineating between the income categories of employment income and business income in the exercise of a hobby. Using the legal method, statutory provisions, preparatory works, case law, and legal doctrine have been analysed in order to determine the current state of the law. In many cases, the distinction between an activity classified as a hobby and one classified as business activity is difficult to establish. The classification of an activity under a particular income category has tax consequences both for the individual taxpayer and for the state. However, whether an activity is to be considered employment income or business income is not a matter for the individual to decide. The classification is assessed and determined by the Swedish Tax Agency and is frequently subject to judicial review.
For an activity to be classified as business income, it must satisfy the business criteria, meaning that the activity must be conducted professionally, independently and with the purpose of generating a profit. In contrast to business activity, hobby activity is characterised by the absence of a profit motive and is pursued by the individual in their spare time. The possibilities for offsetting losses and carrying forward deficits within the income category of business income have contributed to practitioners of hobby activities seeking to have their activities classified as business activity.
In determining whether an activity fulfils the profit motive, an overall assessment of all relevant circumstances must be conducted in each individual case. This analysis clarifies which circumstances have been decisive in the courts' assessment of the profit motive. These include the activity’s revenue and expenses, its development over time, the nature of the activity, the degree of outward orientation towards the public, and its connection to the individual taxpayer’s private interests. However, the holistic assessment lacks predictability, as the individual is unable to determine in advance how their activity will be assessed. It can be concluded that each case is unique. While the legal framework provides some guidance, considerable uncertainty remains as to where the boundary between hobby activity and business activity is to be drawn in practice. (Less) - Abstract (Swedish)
- Denna uppsats undersöker gränsdragningsproblematiken mellan inkomstslaget tjänst och näringsverksamhet vid utövandet av hobbyverksamhet. Med hjälp av den rättsdogmatiska metoden har lagtext, förarbeten, rättspraxis och doktrin undersökts för att fastställa gällande rätt. Gränsen för när en verksamhet klassificeras som hobby respektive näringsverksamhet är i många fall svår att avgöra. Huruvida en verksamhet placeras i ett visst inkomstslag får skattemässiga konsekvenser dels för den enskilde, dels för statskassan. Om verksamheten ska hänföras till inkomstslaget tjänst eller näringsverksamhet är emellertid inget den enskilde själv kan besluta. Gränsdragningen är en bedömningsfråga som hanteras av Skatteverket och som inte sällan blir... (More)
- Denna uppsats undersöker gränsdragningsproblematiken mellan inkomstslaget tjänst och näringsverksamhet vid utövandet av hobbyverksamhet. Med hjälp av den rättsdogmatiska metoden har lagtext, förarbeten, rättspraxis och doktrin undersökts för att fastställa gällande rätt. Gränsen för när en verksamhet klassificeras som hobby respektive näringsverksamhet är i många fall svår att avgöra. Huruvida en verksamhet placeras i ett visst inkomstslag får skattemässiga konsekvenser dels för den enskilde, dels för statskassan. Om verksamheten ska hänföras till inkomstslaget tjänst eller näringsverksamhet är emellertid inget den enskilde själv kan besluta. Gränsdragningen är en bedömningsfråga som hanteras av Skatteverket och som inte sällan blir föremål för domstolsprövning.
För att en verksamhet ska klassificeras som näringsverksamhet ska den uppfylla näringskriterierna, vilket innebär att verksamheten ska bedrivas yrkesmässigt, självständigt och i syfte att generera vinst. Till skillnad från näringsverksamhet kännetecknas hobbyverksamhet av att verksamheten saknar vinstsyfte och utövas av den enskilde på dennes fritid. Kvittningsmöjligheter och rullning av underskott i inkomstslaget näringsverksamhet har bidragit till att utövare av hobbyverksamheter strävar efter att få sin verksamhet klassificerad som näringsverksamhet.
Vid bedömningen om en verksamhet uppfyller vinstsyftet ska en helhetsbedömning göras av samtliga omständigheter i varje enskilt fall. Genom analysen klarläggs vilka omständigheter som varit avgörande för domstolarnas bedömning av vinstsyftet. Bland dessa återfinns verksamhetens intäkter och kostnader, verksamhetens utveckling över tid, verksamhetens art, graden av utåtriktning till allmänheten samt kopplingen till den skattskyldiges privata intressen. Helhetsbedömningen medför däremot att förutsägbarheten åsidosätts eftersom den enskilde saknar möjlighet att på förhand avgöra hur dennes verksamhet kommer att bedömas. Det kan konstateras att varje enskilt fall är unikt. Rättsläget ger viss vägledning men det kvarstår en betydande osäkerhet kring var gränsen mellan hobby och näringsverksamhet ska dras i praktiken. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9220206
- author
- Hansson, Linus LU
- supervisor
-
- Håkan Behmer LU
- organization
- course
- HARH13 20252
- year
- 2025
- type
- M2 - Bachelor Degree
- subject
- keywords
- hobbyverksamhet, näringsverksamhet, vinstsyfte, IL, skatterätt, hästverksamhet
- language
- Swedish
- id
- 9220206
- date added to LUP
- 2026-01-23 08:46:08
- date last changed
- 2026-01-23 08:46:08
@misc{9220206,
abstract = {{This thesis examines the difficulties in delineating between the income categories of employment income and business income in the exercise of a hobby. Using the legal method, statutory provisions, preparatory works, case law, and legal doctrine have been analysed in order to determine the current state of the law. In many cases, the distinction between an activity classified as a hobby and one classified as business activity is difficult to establish. The classification of an activity under a particular income category has tax consequences both for the individual taxpayer and for the state. However, whether an activity is to be considered employment income or business income is not a matter for the individual to decide. The classification is assessed and determined by the Swedish Tax Agency and is frequently subject to judicial review.
For an activity to be classified as business income, it must satisfy the business criteria, meaning that the activity must be conducted professionally, independently and with the purpose of generating a profit. In contrast to business activity, hobby activity is characterised by the absence of a profit motive and is pursued by the individual in their spare time. The possibilities for offsetting losses and carrying forward deficits within the income category of business income have contributed to practitioners of hobby activities seeking to have their activities classified as business activity.
In determining whether an activity fulfils the profit motive, an overall assessment of all relevant circumstances must be conducted in each individual case. This analysis clarifies which circumstances have been decisive in the courts' assessment of the profit motive. These include the activity’s revenue and expenses, its development over time, the nature of the activity, the degree of outward orientation towards the public, and its connection to the individual taxpayer’s private interests. However, the holistic assessment lacks predictability, as the individual is unable to determine in advance how their activity will be assessed. It can be concluded that each case is unique. While the legal framework provides some guidance, considerable uncertainty remains as to where the boundary between hobby activity and business activity is to be drawn in practice.}},
author = {{Hansson, Linus}},
language = {{swe}},
note = {{Student Paper}},
title = {{Tjänst eller näringsverksamhet? - En studie av gränsdragningen vid hobbyverksamhet}},
year = {{2025}},
}