Handel eller förvaltning - vad innebär klassificeringen för aktieägaren?

Sammanfattning: When a limited liability company's operations consist of managing one or more equity portfolios, a number of issues will arise. One of these is the tax consequences of this activity. The answer to this question requires certain assessments and can result in two conclusions - either that the business is classified as securities business or that the business is classified as asset management, which means that different tax rules become applicable depending on this classification. For shareholders in limited liability companies, it is relevant whether the units, or shares, at their disposal are qualified or not. This assessment is made on the basis of the partner's activity in the company and ultimately in what qualitative impact the work has on the company's profit generation. Based on the observations above, the purpose of the thesis has been to account for these respective forms of activity that are relevant for limited liability companies that invest in shares or other co-ownership rights. In addition, the intention has been to study the co-owner's activity and how this affects the profit, the so-called 3:12 rules. Finally, the thesis 'third issue has also been discussed, namely whether there is a connection between the classification of a limited liability company's operations and whether the shareholders' shares are qualified or not. In order to achieve the purpose of this petition, a review of the current legal situation has been made. In particular, relevant legislation has been reported and a review of relevant court practice has been made. The results of the survey carried out show that it is not possible to find room to make any type of standardized assessment, by which all equal cases are assessed in the same way. Court practice has established that the assessment must be made in the light of the prevailing circumstances in each individual case. Usually, however, the shares in asset management companies will be unqualified. The situation appears to be the same for shareholders in securities transactions. Here, however, the probability of qualifying the shares should be greater. This is because profit generation should be more closely linked to the work effort if a larger amount of work is put into the company's operations.