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Makars pensionsrättigheter vid bodelning: Särskilt om privata pensioners karaktär av kapitalplacering eller försörjningsmöjlighet ur ett företagarperspektiv
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2007 (English)Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
Abstract [sv]

Magisteruppsatsen behandlar pensionssparandets ställning vid bodelning mellan makar under deras livstid, dock främst vid äktenskapsskillnad. Historiskt sett har synsätten på pensionsrättens roll vid bodelning varierat mellan att anses som en framtida försörjningsmöjlighet och som en kapitalplacering. De olika synsätten får stor betydelse för individen vid bodelning då pensionsrättens värde antingen skall ingå eller hållas utanför bodelning. Bodelningsreglernas riktning har genom lagstiftaren gått emot en ökad gemenskapstanke, vilket går emot den övriga utvecklingen på äktenskapsrättens område.

I dagens samhälle har pensionen ett stort ekonomiskt värde. Många företagare tar, pga. av skatteklimatet, ut en relativ låg lön och därmed blir deras allmänna pension låg. Som kompensation väljs ofta ett tilläggssparande i form av tjänste- eller IPS pension. De medel som avsätts till sparandet skall enligt giftorätten ingå i bodelningen. Pensionens vara eller inte vara i bodelning kan därmed få extrema ekonomiska konsekvenser för makarna vid bodelning. Mot denna bakgrund har vi valt att undersöka hur pensionssparande skall behandlas vid bodelning. Arbetet diskuterar huruvida lagstiftaren valt att betrakta pensionssparandet som en framtida försörjningsmöjlighet eller en kapitalplacering och effekter därav.

Enligt praxis skall privat pensionssparande ingå i bodelning, tjänstepensionsspa-rande kan ingå medan den allmänna pensionen aldrig skall ingå i bodelningen. Regleringen är dock inte så enkel beroende på olika skyddsintressen som rättigheten kan vara behäftad med.

Abstract [en]

This paper deals with pensionsavings and specifically how they are regarded at the distribution of marital property due to divorce. Historically the views on the right to pension following a divorce have varied, all being from regarding the pension as a means for providing to regarding it as a savings of capital. Naturally these different views have very different impacts on the divisions of marital property for the individual’s gain. The different views give different perspectives to whether the pension is to be included in the sum of assets that are to be divided, or if it is to be treated separately. The current legislation has moved towards regarding pensions as a common property that is to be divided, which contradicts the general development of the current marital laws.

In today’s society the pension has a significant economic value for the individual. Many people are forced, due to current taxations, to collect a relatively low salary and subse-quently the pension becomes small. As a compensation for this predicament there are often added forms of pensions that are available for the client. Current marital laws state that all economic assets that are put into savings are to be divided in case of divorce. The pension can constitute a significant amount of economic difficulties for the spouses when division of marital property is conducted. This is why we have chosen to investigate how pension savings are to be regarded in these cases. The paper further investigates how the legislative body has chosen to view pensions as a future means for providing or as a savings of capital, and the effects thereof.

According to practice private pension savings are to be included in the division, occupa-tional pension savings might be included but the general pension are never to be included. The regulation does not rely solely on the individuals’ interests in the savings.

Place, publisher, year, edition, pages
2007. , 60 p.
Keyword [sv]
Skatterätt, Familjrätt, Bodelning
National Category
Law
Identifiers
URN: urn:nbn:se:hj:diva-993OAI: oai:DiVA.org:hj-993DiVA: diva2:4756
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2007-10-10 Created: 2007-10-10

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Type fulltextMimetype application/pdf

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