Neutralitet och prevention i fåmansföretagsreglerna - med särskilt fokus på utdelning

Sammanfattning: The purpose of this paper is to investigate the relation between the rules regarding close companies and the demands for neutrality and prevention of income shifting. Furthermore, the purpose is to give an historical overview of how the relation has changed over time. More specifically, the rules regarding dividend allowance are in focus. The most recent changes to the regulation on close held companies came into effect in January 2014. The changes can be viewed as the end of a period that has been beneficial for close held companies. The regulations regarding close held companies stem from regulations that were created during the taxation reform in 1991. The taxation reform brought about changes for both companies and individuals. One of the most significant changes was the introduction of the current dual taxation system. In the dual taxation system, employment income is taxed progressively while capital income is taxed proportionally. One issue that occurs in a dual taxation system is that it can become profitable with income shifting. Within the dual taxation system, close held companies can become vehicles for income shifting. The regulations on close held companies exist in order to prevent active partners from carrying out income shift, and to ensure neutrality. Since the taxation reform in 1991 the regulations on close held companies have been extensively modified. However, the demand for neutrality and prevention of income shifting remains the same. The conclusions of the paper indicate that the relation between rules for close companies and the demand for neutrality and prevention of income shifting has changed over time. Since the rules came into effect in 1991, the focus on neutrality and income shifting has become less pronounced. Rather, the rules have become political tools which is problematic in relation to the upholding of legal principles.