The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person’s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence. For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property. Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise. This is resolved according to the OECD model convention. The person shall be deemed to be a resident in that state where he has “a permanent home available to him”. The person is considered domiciled in Sweden if he doesn’t show a lack of such essential link, to the Swedish tax authority (Skatteverket). To determine whether the dwelling is to be considered as an essential link or not, many different factors is taken into account such as type of dwelling, use of dwelling, economic value, location, etc. Case law can give guidance on how a situation shall be resolved. A possession of a previous permanent residence appears in the most cases to be regarded as a strong connection to Sweden for the person to be unlimited liable to tax. However, a year-around furnished house, which is not intended to be permanent, is not to be regarded as such a strong link. Neither a house intended for holiday use is to be considered to give any essential link.

<p>When someone dies there will always be an inheritance, an inheritance that earlier has been seen as a national concern. However, every year there are about 450 000 deaths within the European Union linked to more than one country, either when the deceased has changed his state of residence or when he has assets in another state, for example a Swedish national with a summer house in Spain. The problem is to determine which na-tional law that is supposed to be applicable to the inheritance.</p><p>There are two principles that can be applicable on the choice of law, the principle of na-tionality and the principle of residency. If the principle of nationality is used the inherit-ance will be regulated by the deceased`s citizenship while the principle of residency takes aim on the deceased´s last domicile instead. Conflicts can occur between the two principles so that the legacy must be divided between two different legislations.</p><p>In October 2009 the Proposal for a Regulation of the European Parliament and of the Council on jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession was presented, a regulation that will try to create harmonized rules on in-teralia the inheritance matters. The principle of residency is supposed to be the general rule according to the regulation, but the deceased should still have the privilege to choose the rules in his country of nationality to govern the succession. But is it really necessary to harmonize the rules of applicable law or is it satisfying with the rules that is today? This is questions that will be answered in this essay.</p>

When someone dies there will always be an inheritance, an inheritance that earlier has been seen as a national concern. However, every year there are about 450 000 deaths within the European Union linked to more than one country, either when the deceased has changed his state of residence or when he has assets in another state, for example a Swedish national with a summer house in Spain. The problem is to determine which na-tional law that is supposed to be applicable to the inheritance. There are two principles that can be applicable on the choice of law, the principle of na-tionality and the principle of residency. If the principle of nationality is used the inherit-ance will be regulated by the deceased`s citizenship while the principle of residency takes aim on the deceased´s last domicile instead. Conflicts can occur between the two principles so that the legacy must be divided between two different legislations. In October 2009 the Proposal for a Regulation of the European Parliament and of the Council on jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession was presented, a regulation that will try to create harmonized rules on in-teralia the inheritance matters. The principle of residency is supposed to be the general rule according to the regulation, but the deceased should still have the privilege to choose the rules in his country of nationality to govern the succession. But is it really necessary to harmonize the rules of applicable law or is it satisfying with the rules that is today? This is questions that will be answered in this essay.

I denna uppsats utreds om Sverige bör beskatta inkomster från svenska aktiebolags utländska dotterbolag. De beskattningsalternativ som utreds är beskattning av utdelning från utländska dotterbolag samt löpande beskattning av moderbolagen för dotterbolagens inkomster. Frågan utreds utifrån frågor om skatteplanering, ekonomiska överväganden, praktiska och administrativa överväganden samt förenlighet med EU-rätten.