Koncernbidrag med avdragsrätt efter omstruktureringar inom koncerner

Sammanfattning: By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right. The parent company has to own more than 90 percent of the subsidiary’s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before. When a parent company creates a subsidiary group contributions can be made with deduction right instantly after the reconstruction. If a partial fission is made to a subsidiary which has not been owned for a whole taxation year a group contribution cannot be made with deduction right. Where a partial fission is made to a subsidiary created by the parent company, to a subsidiary which has never carried out any economic activity or to a subsidiary which has been owned for a whole taxation year a group contribution can be made with deduction right instantly after the reconstruction. The difference in treatment regarding the deduction right is not an effect of differences between the reconstruction methods. Since the decisive term is whether the subsidiary has carried out any economic activity before, the difference is an effect of differences regarding the subsidiaries. Since this rule is applied in the same manner to all companies regardless of where the company’s permanent abode is located this difference is not a violation of the freedom of establishment.