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Årets gränsbelopp: Vem kan betraktas som ägare vid årets ingång
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?

When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year. The contract date and the date of the access are two different concepts which provide a few questions when actually the ownership rights transfer occurs. In those circumstances, the time is important for both parties.

Tax law and civil law can collide with each other, decide when a transfer of ownership takes place. In tax law, it does not usually matter if a valid right moment occurs, as opposed to civil law. When parties agree that access to the share can take place later, it is in the most cases an interpretation of the wording in the agreement. However, mostly cases are based on the contract date. A seller consider to have difficulties to get around the regulations. Even when the date of access is consider, the seller is not given credit even if he is the owner according to civil law.

Place, publisher, year, edition, pages
2012. , 27 p.
Keyword [sv]
Inkomstskatt, fåmansföretag, gränsbelopp, äganderättsövergång
National Category
URN: urn:nbn:se:hj:diva-19216OAI: diva2:545735
Subject / course
IHH, Commercial Law
Social and Behavioural Science, Law
Available from: 2012-08-31 Created: 2012-08-21 Last updated: 2012-08-31Bibliographically approved

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Årets gränsbelopp(361 kB)615 downloads
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Danielsson, Emma
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