Handelsbolag och underprisöverlåtelser - en studie i effekterna av en stoppregel

Sammanfattning: This thesis deals with partnerships and undervalue transfers, as well as how the subject has developed over time. The undervalue transfer regulations in chapter 23 IL allows companies to dispose assets for prices below market value, without the transaction being subject to taxation. These regulations exist in order to benefit restructuring, remodelling and to maintain continuity in taxation. In 2008, partnerships were disqualified from using regulations of undervalue transfers. The reason was that the undervalue transfers were used in combination with the partnership to escape taxation. Partnerships have since 2008 been incorporated in the regulations regarding business-related shares and The Supreme Administrative Court have used the tax evasion act to block the form of procedures that caused the stop in legislation in 2008. Neither what the stop regulations have led to for the company form, nor if partnerships should be introduced into the regulations of undervalue transfers again have been reviewed or discussed since 2008. The thesis examines the development of undervalue transfer regulations and partnerships as a part of those regulations from the years 1990 to 2015. The aim is to see how the stop legislation is consistent with the original arguments for undervalue transfers, i.e. to simplify for companies to reorganize or restructure their businesses. In my opinion, the stop rules have resulted in lock-in effects of assets in a partnership. It is difficult to move an asset from a partnership without triggering a relatively high taxation. This results in the neutrality of partnerships being uneven, compared to limited companies and sole proprietorships. The analysis also examines the remaining reasons to continue to disqualify partnerships. Finally, there is a discussion of what should be changed regarding partnerships and undervalue transfers.