Att fördela resultat i ett handelsbolag – En utredning huruvida friheten i den civilrättsliga regleringen ger frihet för vinstfördelning även i skatterätt.

Sammanfattning: Trading partnerships and limited partnerships are legal entities but not a taxable subject for income taxation. The main rule is that the profit of such a company is taxed on those who are partners in the company at the end of the financial year. The tax distribution shall in principle be based on the company agreement or what has otherwise been agreed upon between the partners. The purpose of the thesis is to investigate whether the freedom in the civil law regulation gives freedom of profit distribution also in tax law. The partners can enter into an agreement on how the company's income is to be distributed between them and at what time a partner has the right to receive his share of the company's profit. Should no such agreement have been reached, shall the result be distributed equally among the partners and that a partner has the right to receive his share of the company's profit only after the annual report and annual accounts have been prepared. The law does not state how the tax liability is to be distributed. The starting point is, according to practice, that the result should be distributed between those who are co-owners. Normally, the distribution agreed upon by the partners is accepted. However, the distribution can be waived if it involves an unauthorized transfer of income or appears to be unreasonable and essentially due to tax reasons.