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Trusten - skattesubjekt i Sverige?: The Trust - recognizable for Tax Purposes?
Linköping University, Department of Management and Economics.
2005 (Swedish)Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
Abstract [sv]

I uppsatsen utreds om det utländska institutet trust kan vara ett skattesubjekt inom den svenska skatterätten. I sitt eget hemland är truster ofta inte att betrakta som ett eget skattesubjekt utan där behandlas trusters förvaltare som dess ägare och därmed även som skattesubjekt vid beskattning av trustinkomst, förmögenhet m.m.

När truster figurerat i svenska rättsfall har ofta trusten, utan närmare motivering, liknats vid en stiftelse. Regeringsrätten har ansett en utländsk stiftelse vara en utländsk juridisk person och en i Sverige begränsat skattskyldig person. Kan även trusten vara ett skattesubjekt? Genom att undersöka det civilrättsliga stiftelsebegreppet har upptäckts att stiftelsebegreppet är långt ifrån enhetligt. Vid en genomgång av stiftelsebeskattningspraxis framkommer att stiftelsebeskattning har tillgripits även på förordnanden som inte är stiftelser i strikt mening och att hänsyn måste tas till hur en rättsfigur ser ut och inte hur den benämns. En diskussion förs även kring ur vilken rättsordnings perspektiv som trusten skall granskas.

Abstract [en]

This essay deals with the question whether a trust can be recognizable for tax purposes in Sweden. In its home state it is often the trustee, and not the trust itself, who is regarded as the owner of the fund and therefore also liable to income tax etc.

Trusts have often, and without any explanation, been compared to a foundation when it has appeared in Swedish legal cases. The Swedish Supreme Administrative Court has considered a foreign foundation to be recognizable to tax in Sweden. Could that be indicating that also a trust could be recognizable? By examining the concept of foundation it is found that it is far from being uniform. Going through case law regarding foundations and tax one can see that in the assessing of taxes no strict line has been upheld for what is a foundation and what is not. One has to take more into consideration than just the name of a legal figure. The question from what legal system a foreign legal figure, such as the trust, is to be viewed is also brought up to discussion.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2005. , 49 p.
Keyword [sv]
trust, skattesubjekt, stiftelse
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:liu:diva-3440ISRN: LIU-EKI/AJP-D--05/031--SEOAI: oai:DiVA.org:liu-3440DiVA: diva2:20386
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2005-10-18 Created: 2005-10-18

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • 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