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Utomståenderegeln i 57:5 IL
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2010 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Abstract

This bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.

If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.

If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable. If the rule is applicable it means that all the shareholders within the company will be taxed for dividends and capital gain with a 25 percent tax rate.

Place, publisher, year, edition, pages
2010. , 58 p.
Keyword [en]
the outsider rule, close company, 3:12-rules, special reasons
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:hj:diva-12225OAI: oai:DiVA.org:hj-12225DiVA: diva2:320294
Presentation
(English)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-06-17 Created: 2010-05-24 Last updated: 2010-06-17Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf