Släkten är värst - Generationsskifte till samma förmånliga beskattning som en extern försäljning?

Sammanfattning: In Sweden there are more than one million companies witch about 400 000 consists of limited companies. Mostly of the companies is owned by one or a few shareholders, closely hold companies. The taxation doesn´t differ between a regular company and a closely hold company. But for the shareholders of closely hold companies is there a different taxation. These rules aiming for shareholders not to convert highly taxed salary income to a lover taxed capital income. These rules are found in 57 kap. IL and applies on both dividends and capital gain. A common procedure when a closely hold company is sold is to separate the business and let the company with the money lay unutilized during a period of five year. After the period is the shares no longer qualified and the capital gain is completely taxed as capital income. In the past has the procedure been used both when the company is sold to a person in the family as well when is sold to an external person. After some rulings from the supreme administration court during 2010 the legal situation changed. With the new legal situation will the shares never be unqualified when the company is sold to a person in the family. It depends on the construct of same or similar activity. The impact of these rulings is that a shareholder who sells its company to a person in the family cant get the advantages taxation as when its sold to a external person. Another procedure with the same outcome is to sell the company through an indirect owned company where the construct of same or similar activity is not applied. This procedure has earlier been judged as contradicting to the law against tax evasion but the procedure when the company is sold to a person in the family has never been put to its final test. The Taxboard has in a preliminary ruling accepted one of these procedures. In the essay I intend to recite the applicable rules of a sale of a closely hold company and investigate if the Taxboards preliminary ruling is compatible with valid law.