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RÅ 2001 ref. 45

RÅ 2001 ref. 45, Supreme Administrative Court, before 2011 (2001)

Judgment of Supreme Administrative Court, before 2011, 2001. Statutes applied: Inkomstskattelag. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

Ett moderbolag har i samband med överflyttning av delar av sin verksamhet och därtill hörande personal till två dotterbolag fört över ansvaret för pensionsutfästelser till personalen på de båda dotterbolagen. Den till moderbolaget knutna pensionsstiftelsen har ansetts kunna överföra motsvarande andelar av förmögenheten, inklusive överskott, till nybildade stiftelser anknutna till dotterbolagen utan att detta föranleder beskattning. Förhandsbesked angående inkomstskatt och särskild löneskatt på pensionskostnader.

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The decision in three points

  1. What happened

    Ett moderbolag har i samband med överflyttning av delar av sin verksamhet och därtill hörande personal till två dotterbolag fört över ansvaret för pensionsutfästelser till personalen på de båda dotterbolagen.

  2. What the court said

    Den till moderbolaget knutna pensionsstiftelsen har ansetts kunna överföra motsvarande andelar av förmögenheten, inklusive överskott, till nybildade stiftelser anknutna till dotterbolagen utan att detta föranleder beskattning.

  3. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 2001. 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, before 2011
  • Applies one statute
  • 445 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)

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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2001-45/manifest.json

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    Court
    Supreme Administrative Court, before 2011
    Decided
    2001-11-14
    Applies
    1

    Mål nr 562-01

    Also searched as: RÅ 2001 ref 45, RÅ 2001:45, RÅ 2001 45, Regeringsrättens årsbok 2001 ref 45, Swedish judgment RÅ 2001 ref 45, Case RÅ 2001 ref. 45, RÅ 2001 ref. 45 2001, 562-01.

    • 28 kap. 26 § inkomstskattelagen (1999:1229)
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    Regeringsrätten, Sveriges Domstolar

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

    Verified, unchanged

    Checked against the publisher 2026-09-20 · Next check 2026-10-20

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    Statutes

    Case law

    Case law read on 2026-09-05.

    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 read2026-09-05
    IntervalEvery 30 days
    Next re-read2026-10-05
    StatusRe-read scheduled
    Open the register at the publisher

    Row history

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    Row history
    DateEventSource
    2026-09-05Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
    2001-11-14Date of decision according to RegeringsrättenRegeringsrätten
    2000-01-01Applied statute in force: SFS 1999:1229Sveriges riksdag

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    Cite this row

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    RÅ 2001 ref. 45, Ett moderbolag har i samband med överflyttning av delar av sin verksamhet och därtill hörande personal till två dotterbolag fört över ansvaret för pensionsutfästelser till personalen på de båda dotterbolagen. Den till moderbolaget knutna pensionsstiftelsen har ansetts kunna överföra motsvarande andelar av förmögenheten, inklusive överskott, till nybildade stiftelser anknutna till dotterbolagen utan att detta föranleder beskattning. Förhandsbesked angående inkomstskatt och särskild löneskatt på pensionskostnader.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/ra-2001-45 (hämtad 2026-10-20, bevis sha256:1f3d5b04a2dd5b7c, bygge legal-2026-10-20).

    Machine addressHow to cite the platform
    sha256:
    1f3d5b04a2dd5b7cd586ef11fcfc6a1e0648f02944aaf18ba325ab7f24c3ee55
    hämtad:
    2026-10-20
    source_confidence:
    official
    bygge:
    legal-2026-10-20
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/f9d570c8-f4a4-419d-807a-d5b834370313

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

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