Koncernbidragets hantering ur ett ABL-perspektiv
- En analys av det vedertagna tillvägagångssättet
The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting. In reality the decision is usually made at the financial department in the companies within the consolidated group. ? In the book-keeping the group contribution is registered as the last business activity of the financial year. However the size of the group contribution can only be decided given the definite financial statements from the shareholder?s meeting. When deciding upon the group contribution only preliminary financial statements are available. ? As a consequence of paying a group contribution prior to the approval of a shareholder?s meeting a sudden and unforeseen drop in sales or a major customer loss could result in a lack of the minimum amount of equity needed according to law in order to protect the creditors. Overall there appears to be a conflict between the rules regulating the booking of the group contribution according to the Swedish Income Tax Law and the rules according to the Swedish Companies Act. A harmonization would consequently be desirable.