Tredimensionell fastighetsbildning för att minska stämpelskatt

Sammanfattning: When buying real estate stamp duty is to be paid for the transaction. Instead of buying the real estate unit the transaction can be made using land parceling. This is an approach used to reduce or avoid the stamp duty. The aim of this essay is to look into if three-dimensional land parcelling is used with the intention to avoid stamp duty and what the consequences are. Three-dimensional land parcelling contains a three-dimensional real estate unit, which is defined both vertical and horizontal. In order to investigate the subject around 680 acts involving three dimensional land parcelling has been looked at. Five persons working in the specific field have also been interviewed in order to create a perception. The conclusion is that three-dimensional land parcelling at real estate transactions to reduce the stamp duty does exist, however not to a large extent. The method most used is to parcel out a three-dimensional property and buy it for a relative small purchase price which leads to a relative small stamp duty. After the parcelling out is done a real estate regulation is made where land from the residual property unit is transferred to the new property that was formed at the parceling out. The most obvious consequence of using three-dimensional land parcelling to reduce the stamp duty is that the state loses tax revenue. From the states perspective the loss of money is quite small compared to the whole income from taxes. Therefore using three-dimensional land parceling to avoid stamp duty is not classified as an issue.