Gåvobeskattningen i nordiskt perspektiv

Sammanfattning: The Nordic countries possess a common legal tradition, to which an extensive regional harmonization of civil law, not least in the field of family law, testifies. Inheritance and gift taxation are closely linked with the civil law. Despite this, there are major theoretical differences among the Nordic countries as regards the methods used to tax gifts. In Denmark, the main rule is in theory that gifts are subject to income tax, whereas the taxation of gifts in Norway is closely tied to inheritance taxation. Finland and Sweden also display a connection with inheritance taxation but gift taxation, unlike in Norway, takes the form of a general gift tax. The diversity of Nordic taxation methods despite the region’s pronounced civil law harmony is the dissertation’s point of departure. In a number of selected areas, an examination is made of which problems of delimitation and coordination Swedish gift taxation gives rise to in its confrontation with inheritance and income taxation. The differences in approach among the Nordic countries are used to illustrate and discuss the advantages and disadvantages of alternative taxation methods. The study draws the conclusion that gift taxation should be reformed in various respects. The methods of taxing gifts in the other Nordic countries cannot however be recommended for Sweden. Instead, gift taxation should be modified within the framework of the present taxation methodology.