Beskattning av pixlar : Hanteringen av virtuell egendom i mindre onoterade bolag samt individbeskattningen

Sammanfattning: Virtual property is fairly unregulated in the Swedish legal system. There has only been one court case where the term virtual property was explicitly mentioned. In that particular case the court decided to reference a student thesis, which had put forward a possible definition of virtual property, seemingly codifying that definition into Swedish law. That is the one instance that virtual property has been discussed in Swedish court and legislature, and leaves many questions unanswered. One of these questions, namely, how the handling of virtual property is handled in terms of accounting and taxation, is the subject for this thesis. An international comparative analysis is also used in order to further substantiate the claim that a certain measure of protection to a user must be ascribed regarding the virtual property that they may have in the virtual world in question. The thesis is, however, not comprehensive in terms of the entire Swedish system for tax and accounting. Instead, it concerns users that are smaller unlisted companies utilizing either the Swedish K1- or K2-systems for accounting as well as natural persons that trade with virtual property. Within this limitation however, the thesis reaches it’s conclusion with a comprehensive overview of the different ways the possession of virtual property can affect these kinds of legal or natural persons.