Väsentlig anknytning till Sverige efter utflyttning - Väsentlig anknytning på grund av familj, bostad och ekonomiskt engagemang

Sammanfattning: The aim of this study was to investigate the meaning of “significant connection” in the light of the connecting factors housing, family and financial commitment. The hope with the thesis has been to clarify when a person is considered to have a significant connection to Sweden after moving out and try to clarify how the practice has developed. Since the breakthrough of internationalization, it has become more common and easier to move across national borders and settle abroad. This in itself poses a problem, namely to determine which state has the right to tax. A person who has permanently settled abroad and has a significant connection to Sweden can be considered taxable in both countries. Swedish domestic law has extensive rules that determine whether a person has any tax liability in this country or not. The basic assessment for the scope of the tax liability is based on whether a person is considered to be unlimitedly liable for tax according to chapter 3. 3 § IL. Depending on whether a person is considered indefinitely taxable or not, different tax consequences can arise. The thesis will draw attention to practices in the field to determine how the concept of significant connection should be interpreted and applied. Despite the fact that practice is extensive, it is difficult to decipher what it has emerged.