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HFD 2022 ref. 43

Förhandsbesked om inkomstskatt

Den s.k. utomståenderegeln har inte ansetts tillämplig när delägaren och de utomstående ägarna inte samtidigt ägt andelar under hela den föregående femårsperioden. Förhandsbesked om inkomstskatt.

The decision in three points

  1. What happened

    Förhandsbesked om inkomstskatt.

  2. What the court said

    Den s.k. utomståenderegeln har inte ansetts tillämplig när delägaren och de utomstående ägarna inte samtidigt ägt andelar under hela den föregående femårsperioden.

  3. Why it matters

    Published as a guiding decision by Supreme Administrative Court of Sweden, 2022. Applies Inkomstskattelagen.

Risk profile of the decision

HighThe decision carries substantial weight when relied upon. The reasons below show what the level rests on.

  • Published as a guiding decision by Supreme Administrative Court of Sweden
  • Applies one statute
  • 442 other decisions in the register apply the same statute

The decision in context

The decision is used in questions about tax and tax procedure.

Relations of the decision in the graph

Statutes (1)

Questions (0)

    Decisions (8)

    Agent commands

    • runCaseSummary()

      The core question and the decision in three points, verbatim from the published summary.

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      Risk profile, statutes and the decisions applying the same statute.

    • runObligationCheck()

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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2022-43/manifest.json

    Court
    Supreme Administrative Court of Sweden
    Decided
    2022-10-19
    Applies
    1

    Mål nr 4820-21

    • 57 kap. 5 § inkomstskattelagen (1999:1229)
    Högsta förvaltningsdomstolen, Sveriges Domstolar

    Official publication. The address points to the authority or court that published the row.

    Statutes

    Case law

    Case law read on 2026-08-29.

    Change monitoring

    The row is re-read against the publisher's own publication on a fixed interval. The dates below can be checked on the spot and travel with the API response.

    Change monitoring
    FieldValue
    RegisterSök rättspraxis, Sveriges Domstolar
    PublisherSveriges Domstolar
    Last read2026-08-29
    IntervalEvery 30 days
    Next re-read2026-09-28
    StatusChecked against the publisher
    Open the register at the publisher

    Row history

    Dated events concerning this exact row, newest first. No event appears here without a date in a primary source.

    Row history
    DateEventSource
    2026-08-29Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
    2022-10-19Date of decision according to Högsta förvaltningsdomstolenHögsta förvaltningsdomstolen
    2000-01-01Applied statute in force: SFS 1999:1229Sveriges riksdag

    Monitoring states when the row was checked, not how the legal position should be assessed.

    Cite this row

    The string below travels with a memo, a case file or an agent chain. The same string sits in the citation field of the API response.

    HFD 2022 ref. 43, Den s.k. utomståenderegeln har inte ansetts tillämplig när delägaren och de utomstående ägarna inte samtidigt ägt andelar under hela den föregående femårsperioden. Förhandsbesked om inkomstskatt.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2022-43 (hämtad 2026-08-25, bevis sha256:b5e6c694d6272f94, bygge legal-2026-08-25).

    Machine addressHow to cite the platform
    sha256:
    b5e6c694d6272f94fc563877af66e508ed4c13178f2e4c03afd284dc9d9face1
    hämtad:
    2026-08-25
    source_confidence:
    official
    bygge:
    legal-2026-08-25
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/4411eaee-6f82-48d7-b191-42eca2b3ec1b

    Official publication. The address points to the authority or court that published the row. Högsta förvaltningsdomstolen, Sveriges Domstolar.

    The row is a source reference with an official identifier. No legal advice and no compliance decision.