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<p>Magisteruppsatsen behandlar pensionssparandets ställning vid bodelning mellan makar under deras livstid, dock främst vid äktenskapsskillnad. Historiskt sett har synsätten på pensionsrättens roll vid bodelning varierat mellan att anses som en framtida försörjningsmöjlighet och som en kapitalplacering. De olika synsätten får stor betydelse för individen vid bodelning då pensionsrättens värde antingen skall ingå eller hållas utanför bodelning. Bodelningsreglernas riktning har genom lagstiftaren gått emot en ökad gemenskapstanke, vilket går emot den övriga utvecklingen på äktenskapsrättens område.</p><p>I dagens samhälle har pensionen ett stort ekonomiskt värde. Många företagare tar, pga. av skatteklimatet, ut en relativ låg lön och därmed blir deras allmänna pension låg. Som kompensation väljs ofta ett tilläggssparande i form av tjänste- eller IPS pension. De medel som avsätts till sparandet skall enligt giftorätten ingå i bodelningen. Pensionens vara eller inte vara i bodelning kan därmed få extrema ekonomiska konsekvenser för makarna vid bodelning. Mot denna bakgrund har vi valt att undersöka hur pensionssparande skall behandlas vid bodelning. Arbetet diskuterar huruvida lagstiftaren valt att betrakta pensionssparandet som en framtida försörjningsmöjlighet eller en kapitalplacering och effekter därav.</p><p>Enligt praxis skall privat pensionssparande ingå i bodelning, tjänstepensionsspa-rande kan ingå medan den allmänna pensionen aldrig skall ingå i bodelningen. Regleringen är dock inte så enkel beroende på olika skyddsintressen som rättigheten kan vara behäftad med.</p> / <p>This paper deals with pensionsavings and specifically how they are regarded at the distribution of marital property due to divorce. Historically the views on the right to pension following a divorce have varied, all being from regarding the pension as a means for providing to regarding it as a savings of capital. Naturally these different views have very different impacts on the divisions of marital property for the individual’s gain. The different views give different perspectives to whether the pension is to be included in the sum of assets that are to be divided, or if it is to be treated separately. The current legislation has moved towards regarding pensions as a common property that is to be divided, which contradicts the general development of the current marital laws.</p><p>In today’s society the pension has a significant economic value for the individual. Many people are forced, due to current taxations, to collect a relatively low salary and subse-quently the pension becomes small. As a compensation for this predicament there are often added forms of pensions that are available for the client. Current marital laws state that all economic assets that are put into savings are to be divided in case of divorce. The pension can constitute a significant amount of economic difficulties for the spouses when division of marital property is conducted. This is why we have chosen to investigate how pension savings are to be regarded in these cases. The paper further investigates how the legislative body has chosen to view pensions as a future means for providing or as a savings of capital, and the effects thereof.</p><p>According to practice private pension savings are to be included in the division, occupa-tional pension savings might be included but the general pension are never to be included. The regulation does not rely solely on the individuals’ interests in the savings.</p>

År 2016 har avdragsrätten för privat pensionssparande slopats, därmed bör den som vill komplettera den allmänna pensionen och tjänstepensionen finna ett annat alternativ. Löneväxling, som innebär att en arbetstagare växlar en del av sin lön mot en utökad tjänstepension, är ett av de alternativ som finns för de som vill utöka sitt pensionssparande. Löneväxling är dock ett förmånligt alternativ endast för vissa arbetstagare, nämligen höginkomsttagare som har en lön överstigande 40 000 kronor. Mot bakgrund av att det endast är vissa arbetstagare som kan utnyttja möjligheten att löneväxla, en grupp som framförallt består av män, kan växlingen från lön till pension komma att medföra stora konsekvenser vid bodelning mellan makar som har ojämställda ekonomiska förutsättningar under äktenskapet. Utbetald lön ingår som huvudregel i bodelning mellan makar och en traditionell tjänstepension undantas som huvudregel. Uppsatsen behandlar, utifrån ett genusperspektiv, frågan om en tjänstepensionsförsäkring som består av medel från löneväxling ska ingå eller undantas vid bodelning med anledning av en äktenskapsskillnad mellan makar.

Magisteruppsatsen behandlar pensionssparandets ställning vid bodelning mellan makar under deras livstid, dock främst vid äktenskapsskillnad. Historiskt sett har synsätten på pensionsrättens roll vid bodelning varierat mellan att anses som en framtida försörjningsmöjlighet och som en kapitalplacering. De olika synsätten får stor betydelse för individen vid bodelning då pensionsrättens värde antingen skall ingå eller hållas utanför bodelning. Bodelningsreglernas riktning har genom lagstiftaren gått emot en ökad gemenskapstanke, vilket går emot den övriga utvecklingen på äktenskapsrättens område. I dagens samhälle har pensionen ett stort ekonomiskt värde. Många företagare tar, pga. av skatteklimatet, ut en relativ låg lön och därmed blir deras allmänna pension låg. Som kompensation väljs ofta ett tilläggssparande i form av tjänste- eller IPS pension. De medel som avsätts till sparandet skall enligt giftorätten ingå i bodelningen. Pensionens vara eller inte vara i bodelning kan därmed få extrema ekonomiska konsekvenser för makarna vid bodelning. Mot denna bakgrund har vi valt att undersöka hur pensionssparande skall behandlas vid bodelning. Arbetet diskuterar huruvida lagstiftaren valt att betrakta pensionssparandet som en framtida försörjningsmöjlighet eller en kapitalplacering och effekter därav. Enligt praxis skall privat pensionssparande ingå i bodelning, tjänstepensionsspa-rande kan ingå medan den allmänna pensionen aldrig skall ingå i bodelningen. Regleringen är dock inte så enkel beroende på olika skyddsintressen som rättigheten kan vara behäftad med. / This paper deals with pensionsavings and specifically how they are regarded at the distribution of marital property due to divorce. Historically the views on the right to pension following a divorce have varied, all being from regarding the pension as a means for providing to regarding it as a savings of capital. Naturally these different views have very different impacts on the divisions of marital property for the individual’s gain. The different views give different perspectives to whether the pension is to be included in the sum of assets that are to be divided, or if it is to be treated separately. The current legislation has moved towards regarding pensions as a common property that is to be divided, which contradicts the general development of the current marital laws. In today’s society the pension has a significant economic value for the individual. Many people are forced, due to current taxations, to collect a relatively low salary and subse-quently the pension becomes small. As a compensation for this predicament there are often added forms of pensions that are available for the client. Current marital laws state that all economic assets that are put into savings are to be divided in case of divorce. The pension can constitute a significant amount of economic difficulties for the spouses when division of marital property is conducted. This is why we have chosen to investigate how pension savings are to be regarded in these cases. The paper further investigates how the legislative body has chosen to view pensions as a future means for providing or as a savings of capital, and the effects thereof. According to practice private pension savings are to be included in the division, occupa-tional pension savings might be included but the general pension are never to be included. The regulation does not rely solely on the individuals’ interests in the savings.

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No description available.

<p> </p><p>When a couple divorce or when couples move apart a division of property can be done. A married couple's property constitutes of joint property and private property. In a division of property between spouses is only the value of the joint property included, not the value of the private property. In a division of property between couples that live together but not a married their joint property that are bought to be used by them together will be included. It is the value of the joint property that will be shared in the division of property. Other property that the couple has will either be kept by the person who bought it or if they hold the property in joint ownership, the value will be divided between them, but outside the rules of partition of property in the Swedish law.</p><p>A rented apartment that has been converted into a co-operative apartment during the marriage and the time that the married couple lived in the apartment should be divided between them in a division of property. They have during the marriage done a purchase of the apartment and the co-operative apartment should be seen as joint property.</p><p>A rented apartment that has been converted in to a co-operative apartment during the time that the couple, that not is married, lived in the apartment will affect the division of property in different ways. If the rented apartment was obtained to be used by the couple together the co-operative apartment shall be included in the division of property. If the rented apartment was not obtained to be used by the couple together, it could be that one of them lived in the apartment before the relationship, the co-operative apartment should not be included in the division of property. A rented apartment that are under transformation when the relationship ends have an economic value during the process. It should however be some security that the apartment will be a co-operative apartment before the value can be included in the division of property. What determines whether a converted co-operative apartment should be included in the division of property is if the rented apartment was obtained for the couple to use together or not.</p><p>When a couple purchases the converted co-operative apartment together a joint ownership to the property can occur. If the joint ownership can be proved, the value of the apartment will be shared according to the Swedish law.</p>

When a couple divorce or when couples move apart a division of property can be done. A married couple's property constitutes of joint property and private property. In a division of property between spouses is only the value of the joint property included, not the value of the private property. In a division of property between couples that live together but not a married their joint property that are bought to be used by them together will be included. It is the value of the joint property that will be shared in the division of property. Other property that the couple has will either be kept by the person who bought it or if they hold the property in joint ownership, the value will be divided between them, but outside the rules of partition of property in the Swedish law. A rented apartment that has been converted into a co-operative apartment during the marriage and the time that the married couple lived in the apartment should be divided between them in a division of property. They have during the marriage done a purchase of the apartment and the co-operative apartment should be seen as joint property. A rented apartment that has been converted in to a co-operative apartment during the time that the couple, that not is married, lived in the apartment will affect the division of property in different ways. If the rented apartment was obtained to be used by the couple together the co-operative apartment shall be included in the division of property. If the rented apartment was not obtained to be used by the couple together, it could be that one of them lived in the apartment before the relationship, the co-operative apartment should not be included in the division of property. A rented apartment that are under transformation when the relationship ends have an economic value during the process. It should however be some security that the apartment will be a co-operative apartment before the value can be included in the division of property. What determines whether a converted co-operative apartment should be included in the division of property is if the rented apartment was obtained for the couple to use together or not. When a couple purchases the converted co-operative apartment together a joint ownership to the property can occur. If the joint ownership can be proved, the value of the apartment will be shared according to the Swedish law.