Inkomst av näringsfastighet i enskild näringsverksamhet - arbetsinkomst eller kapitalinkomst?

Sammanfattning: Since the tax reform of 1990 the Swedish tax system separates earned income and capital income. On earned income such as "income from business" taxes and fees leads to a total margin tax burden that vary between 45 and 75 %. This margin effect can be compared to the 30 % proportional income tax on capital income. The allocation of income to earned income or capital income is therefore an important part of the Swedish tax system. This dissertation deals with special rules for the purpose of allocating income between the two categories of income. The topic is to study and analyse three parts of the Swedish tax system for real estate used either a simple firm or in a simple company. All three parts stem from the dualistic income tax system. The first set of rules is about the classification of real estate. For income tax purposes real estate in Sweden is classified as either private residential property (privatbostadsfastighet) or commercial real property (näringsfastighet); the income from the first category is taxed as capital income and income from the second category as business income. The second set of rules concerns activity classification. Following the 1994 business tax reform all private business carried out in Sweden by a person liable to taxation may be either active or passive. The third and last set of rules deals with depreciation carry back and repair carry back as business income when commercial real property is sold. These rules only exist because of the capital income taxation of capital gains.