Anses endast ett bostadsinnehav tillräckligt för att medföra väsentlig anknyting till Sverige?
TjänstebeskattningObegränsad skattskyldighetVäsentlig anknytning och bostad inrättad för åretruntbruk
When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists. Ownership of residence for recreational purposes is not regarded as a sufficiently strong connection that mere possession causes essential linkage. The fact that Swedish citizens retain their permanent residence after migration has been, and still is considered to constitute an essential linkage, on it´s own. The situation is uncertain regarding foreign citizens who have been living in Sweden and are considering keeping their previous permanent residence here. The foreign citizenship seems to be a factor that speaks against the presence of essential linkage and it has been accorded great weight by the courts. Generally speaking the courts seems to judge the Swedish citizens? possession of a previous permanent residence more harshly that they do the foreign citizens.