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    I am a Swede, (feel free to answer in Swedish - writing in English is just faster for me after all these years) but have been gone for many years (and not Skriven i Sverige) developing a Real Estate holding company in the US. I now intend to move back within the next year or two.

    From what I understand the income from the properties (which now have a rental income) would be taxed as if the properties were in Sweden (subject to the US/Swedish Tax Treaty)  run as a "näringsverksamhet" as soon as I register as moving into Sweden. This in it's self does not seem to be that big of an issue, the problem is that I understand that Skatteverket does not recognize tax exchanges (US tax code IRS section 1031 tax Exchange (Capital Gains Exchange)) so that if a property was sold and another was purchased for an equal or greater amount there is no tax in the US, but in Sweden, as I understand this capital gain would need to be taxed upon sale regardless of the intent to exchange. The properties are currently mostly owned in an LLC (limited liability company), which is a "flow-through" company, not a "real" Corporation.

    So here is my question; If I form a Corporation or Trust (separate legal entity) and transfer the properties to the corporation, am I correct in assuming that I would "only" owe taxes in Sweden on the amount I actually pull out as income and that the Corporation/Trust would have no obligations in Sweden. The Corporation or Trust could operate (buy, sell and exchange) and my liability to pay tax would be solely based upon what I actually take out.

    Thank You in advance.

1 Kommentarer
  1. anon
    Clas Ramert
    nov 08, 2008

    Hej Jjord!

    Det verkar åtminstone vid första anblicken som att Du har rätt vad gäller "company". Truster förekommer inte enligt svensk lagstiftning och är därför alltid osäkra att arbeta med när det gäller svensk beskattning.

    Det här är dock svåra saker och dubbelbeskattningsavtalet med USA är en snårskog. Vidare har det stor betydelse om Du är amerikansk medborgare eller ej. Du bör inte göra någonting enligt min mening utan att ha utrett skattekonsekvenserna noga både i USA och Sverige.

    Vi på Skattepunkten AB hjälper gärna till om Du vill.

    Hälsningar/Clas

    http://www.skattepunkten.se

     

     

     

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