{"id":16507,"date":"2024-09-27T10:55:20","date_gmt":"2024-09-27T08:55:20","guid":{"rendered":"https:\/\/talk.nordea.se\/privatebanking\/?p=16507"},"modified":"2024-10-28T09:29:23","modified_gmt":"2024-10-28T08:29:23","slug":"carried-interest-tydligare-skatteregler-i-sikte","status":"publish","type":"post","link":"https:\/\/talk.nordea.se\/privatebanking\/carried-interest-tydligare-skatteregler-i-sikte\/","title":{"rendered":"Carried interest \u2013 tydligare skatteregler i sikte"},"content":{"rendered":"\n

I m\u00e5nga \u00e5r har Skatteverket granskat riskkapitalbranschen och drivit processer om hur carried interest ska beskattas.<\/p>\n\n\n\n

Problemst\u00e4llningen har varit hur dessa vinstandelar ska behandlas skattem\u00e4ssigt, det vill s\u00e4ga om de ska betraktas som h\u00f6gbeskattad tj\u00e4nsteinkomst eller som l\u00e4gre beskattad kapitalinkomst.<\/p>\n\n\n\n

Skatteverkets st\u00e5ndpunkt har varierat beroende p\u00e5 de specifika strukturerna i riskkapitalfonderna. P\u00e5 senare \u00e5r har dock Skatteverkets uppfattning varit att carried interest i grunden \u00e4r en form av bel\u00f6ning f\u00f6r utf\u00f6rt arbete som ska beskattas som inkomst av tj\u00e4nst. Det vill s\u00e4ga om inte f\u00f6ruts\u00e4ttningarna f\u00f6r beskattning enligt de s\u00e5 kallade 3:12-reglerna finns.<\/p>\n\n\n\n

Otydligheten \u00e4ventyrar branschen <\/strong><\/p>\n\n\n\n

Ers\u00e4ttning i form av carried interest handlar typiskt sett om mycket stora belopp och fr\u00e5n riskkapitalbranschen har det uttryckts en stark oro \u00f6ver bristen p\u00e5 f\u00f6ruts\u00e4gbarhet g\u00e4llande beskattningen.<\/p>\n\n\n\n

Denna os\u00e4kerhet har lett till att vissa riskkapitalbolag, vars del\u00e4gare upprepade g\u00e5nger blivit upptaxerade, nu \u00f6verv\u00e4ger att flytta sin verksamhet utomlands. Riskkapitalbranschen har d\u00e4rf\u00f6r efterfr\u00e5gat tydligare och mer f\u00f6ruts\u00e4gbara skatteregler.<\/p>\n\n\n\n

\"Shirin
De svenska reglerna om s\u00e5 kallad carried interest har varit otydliga och har i m\u00e5nga fall avgjorts fr\u00e5n fall till fall \u2013 men nu ska det utredas.\u00a0<\/figcaption><\/figure>\n\n\n\n

Till skillnad fr\u00e5n m\u00e5nga andra l\u00e4nder, finns det i dag inget i svensk lagstiftning som specifikt reglerar beskattning av carried interest, utan utvecklingen av r\u00e4ttsl\u00e4get har skett genom att domstolarna har till\u00e4mpat generella best\u00e4mmelser. D\u00e5 beskattningen har varit beroende av f\u00f6ruts\u00e4ttningarna i varje enskilt fall anser regeringen att nuvarande praxis inte ger tillr\u00e4cklig v\u00e4gledning.<\/p>\n\n\n\n

Efter p\u00e5tryckningar har regeringen nu initierat en utredning vars syfte \u00e4r att f\u00f6resl\u00e5 f\u00f6rb\u00e4ttrad lagstiftning p\u00e5 omr\u00e5det.<\/p>\n\n\n\n

Utredningen v\u00e4lkomnas<\/strong><\/p>\n\n\n\n

Carried interest \u00e4r en typ av ers\u00e4ttning som \u00e4r etablerad. Att varken de skattskyldiga, Skatteverket eller domstolen verkar veta hur ers\u00e4ttningen ska beskattas leder till ett stort antal kostsamma och tidskr\u00e4vande skatteprocesser. F\u00f6ruts\u00e4gbarhet kring beskattningen av carried interest \u00e4r d\u00e4rmed ytterst v\u00e4lkommet.<\/p>\n\n\n\n

Regeringen har bland annat gett den s\u00e4rskilda utredaren direktiv om att v\u00e4rna f\u00f6ruts\u00e4ttningarna f\u00f6r ett aktivt riskkapital\u00e4gande och s\u00e4kerst\u00e4lla att den svenska riskkapitalmarknaden beh\u00e5ller sin konkurrenskraft i Europa. Arbetet ska g\u00e5 snabbt \u2013 uppdraget ska redovisas senast 20 januari 2025.<\/p>\n\n\n\n

Vi aff\u00e4rsjurister bevakar fr\u00e5gan och vi \u00e5terkommer med mer information n\u00e4r utredningen presenterat sitt f\u00f6rslag.<\/p>\n\n\n\n

\n\n\n\n

Text:<\/strong> Shirin Persson Foto: <\/strong>Sara Ekberg<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Det \u00e4r inte ovanligt att f\u00f6rvaltare av en riskkapitalfond f\u00e5r del av den vinst som fonden genererar...<\/p>\n","protected":false},"author":2,"featured_media":16508,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[15,28],"class_list":["post-16507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-ekonomi","tag-nordea"],"acf":[],"yoast_head":"\nCarried interest \u2013 tydligare skatteregler i sikte - Talk with Nordea Private Banking<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/talk.nordea.se\/privatebanking\/carried-interest-tydligare-skatteregler-i-sikte\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carried interest \u2013 tydligare skatteregler i sikte - 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