Paktering av fastigheter
Är paketering mer fördelaktigt än direktförsäljning av fastigheter?
Underpriced transfersBusiness related sharesPaketering av fastigheterUnderpris överlåtelseNäringsbetingade andelar
The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares. The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed. Once packaged the affiliate containing the property can be sold tax free, made possible by the rules regarding business related shares. The vendor can therefore achieve a tax-free sale while the buyer does not have to pay stamp duty, since the affiliate remains the owner of the property. Consequently, both parties can in the selling attain benefits by having a transaction with a packaged real estate. Still there exist numerous regulations and ones whom do not possess sufficient knowledge of the risks could encounter issues, causing a default in the intended benefits.The thesis has found that acquisitions of a packaged property set higher requirements on the seller?s and the buyer?s knowledge than direct sales would. In greater extent the benefits accrue the selling part. The buyer?s most important mean to control before the acquisition of a packaged real estate is that the purchase price is equal to the performance. This because packaged real estate?s often contains deferred tax liabilities because the depreciation is not reintroduced at the realization.