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Den anglosaxiska trusten: En analys av en förmånstagares beskattningskonsekvenser av trustegendom som utgörs av aktier
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2010 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,

but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.

In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.

The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.

A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.

In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst – värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets. The general rule ought to be that a beneficiary shall be taxed

for the property when he or she has the full right of disposition, RÅ 2000 ref 28 indicates that this is correct.

If the property consists of shares a judgement from another case must be considered. RÅ 2009 ref 86 implies that if the trust property consists of shares, the time of the full right of disposition presents itself immediately, regardless if the shares can be lost when employment is discontinued. The shares ought to be taxed immediately according to the Swedish Income Tax Act 10:11. Tax property is what it is and ought to be taxed accordingly.

Place, publisher, year, edition, pages
2010. , 43 p.
Keyword [sv]
trust, beskattning av trustegendom, RÅ 1988 not 56, RÅ 2000 ref 28, RÅ 1999 not 20, stiftare, förvaltare, förmånstagare, SRN 2010-03-23 (dnr 103-09/D)
National Category
Law Law (excluding Law and Society) Law and Society
Identifiers
URN: urn:nbn:se:hj:diva-14014OAI: oai:DiVA.org:hj-14014DiVA: diva2:380187
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-01-20 Created: 2010-12-20 Last updated: 2011-01-20Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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  • ieee
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