Avkastning från svenska fastigheter som ägs av en utländsk trust : Vem är skattesubjekt?

Sammanfattning: Taxation of trusts based in common law countries is a complicated matter in Swedish law, mainly due to the lack of a trust concept in Sweden. It is very difficult, if not impossible, to come up with a well motivated answer to the question: who should be considered liable to tax from income stemming from real estate that constitutes trust property? The specific situation in each case decides. However, the taxation of the trustee in his or her capacity as legal owner of the trust property appears to be valid regarding the relevant statues concerning income tax. It can also be concluded that the Swedish regulation, both regarding hard and soft law is not optimized for stimulating real estate investment in the country. It is however hard to see any serious, enforceable alternatives.