{"id":1416,"date":"2022-08-31T14:09:00","date_gmt":"2022-08-31T12:09:00","guid":{"rendered":"https:\/\/lr-revision.se\/avl\/okategoriserade\/eftergift-av-en-fordran-till-ett-bolag\/"},"modified":"2023-05-05T09:42:25","modified_gmt":"2023-05-05T07:42:25","slug":"eftergift-av-en-fordran-till-ett-bolag","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/avl\/nyhet\/eftergift-av-en-fordran-till-ett-bolag\/","title":{"rendered":"Eftergift av en fordran till ett bolag"},"content":{"rendered":"\n
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Det \u00e4r inte ovanligt att en aktie\u00e4gare som tidigare skjutit till pengar i ett bolag som l\u00e5n efterger detta n\u00e4r bolaget g\u00e5r d\u00e5ligt. Fr\u00e5gan blir d\u00e5 hur denna eftergift ska behandlas skattem\u00e4ssigt. Det finns i princip tv\u00e5 alternativ \u2013 antingen som ett aktie\u00e4gartillskott eller som ett ackord. De olika alternativen leder till helt olika skattekonsekvenser.<\/em><\/strong><\/p>\n\n\n\n

I en dom nyligen kom H\u00f6gsta F\u00f6rvaltningsdomstolen fram till att en s\u00e5dan eftergift normalt ska ses som ett aktie\u00e4gartillskott f\u00f6r mottagaren. Detta inneb\u00e4r att hela det eftergivna beloppet f\u00f6r mottagaren blir skattefritt. F\u00f6r givaren d\u00e4remot ses eftergiften som tv\u00e5 delar. F\u00f6r att avg\u00f6ra storleken p\u00e5 de tv\u00e5 delarna m\u00e5ste man f\u00f6rst best\u00e4mma marknadsv\u00e4rdet p\u00e5 fordringen, ofta \u00e4r den l\u00e4gre \u00e4n det nominella beloppet till f\u00f6ljd av f\u00f6rluster i det mottagande bolaget. D\u00e5 g\u00e4ller f\u00f6ljande: Upp till marknadsv\u00e4rdet p\u00e5 fordringen anses eftergiften vara ett aktie\u00e4gartillskott. Detta \u00f6kar anskaffningsv\u00e4rdet p\u00e5 aktierna i bolaget. Mellanskillnaden mellan det nominella beloppet och det l\u00e4gre marknadsv\u00e4rdet ses som en f\u00f6rlust p\u00e5 fordran. F\u00f6r en fysisk person kan denna vara avdragsgill. Mellan bolag d\u00e4remot \u00e4r huvudregeln att denna f\u00f6rlust inte \u00e4r avdragsgill. F\u00f6r ett bolag blir d\u00e4rf\u00f6r en eftergift av en fordran normalt inte avdragsgill.<\/p>\n\n\n\n

K\u00e4lla H\u00f6gsta f\u00f6rvaltningsdomstolen dom 20222-07-05, m\u00e5l nr 447-22

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Det \u00e4r inte ovanligt att en aktie\u00e4gare som tidigare skjutit till pengar i ett bolag som l\u00e5n efterger detta n\u00e4r bolaget g\u00e5r d\u00e5ligt. Fr\u00e5gan blir…<\/p>\n","protected":false},"author":6,"featured_media":1417,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-12 15:24:21","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/posts\/1416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/comments?post=1416"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/posts\/1416\/revisions"}],"predecessor-version":[{"id":1466,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/posts\/1416\/revisions\/1466"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/media\/1417"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/media?parent=1416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/categories?post=1416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/tags?post=1416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}