Väsentlig anknytning
Betydelsen av bostad och väsentligt inflytande i näringsverksamhet för individens skattemässiga status
Obegränsad skattskyldighetInkomstbeskattningBostad för åretruntbrukVäsentligt inflytande i näringsverksamhet
In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others. Amongst these are residence which is adopted for year-round use and practice business operations here or being economical engaged here by having assets that, directly or indirectly, gives the beneficiary a vital influence in business operations.Concerning residences there are clear guidelines. By the inquiry of case-law in recent years you can draw the conclusion that permanent residences which are retained after migration always leads to essential linkage while secondary residences never does so.Regarding economical commitment the actual influence over a business operation is of importance for the assessment. A shareholding of ten percent does not lead to essential influence. An upper limit which directly leads to essential influence is not established. The opinion considering the relation between essential influence and prime linkage has prior to a decision made by the Swedish taxation committee been that one leads to the other. This is now uncertain.