SFS 2017:625 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:LDJIKE+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:LDJIKF+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:LDJIKF+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:LDJIKE+TimesNewRomanPS;color:#000000;} .ft14{font-size:15px;font-family:LDJIKF+TimesNewRomanPS;color:#000000;} .ft15{font-size:14px;font-family:LDJIKF+TimesNewRomanPS;color:#000000;} .ft16{font-size:7px;font-family:LDJIKE+TimesNewRomanPS;color:#000000;} .ft17{font-size:12px;font-family:LDJIKE+TimesNewRomanPS;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:LDJIKF+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:LDJIKE+TimesNewRomanPS;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:LDJIKE+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:LDJIKE+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:192px;left:77px;white-space:nowrap" class="ft18"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:248px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 22 juni 2017.</p> <p style="position:absolute;top:283px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:281px;left:228px;white-space:nowrap" class="ft13">1 f�reskrivs att 8 kap. 2 � och 42 kap. 3 � inkomst-</p> <p style="position:absolute;top:300px;left:77px;white-space:nowrap" class="ft10">skattelagen (1999:1229)</p> <p style="position:absolute;top:299px;left:215px;white-space:nowrap" class="ft13">2 ska ha f�ljande lydelse.</p> <p style="position:absolute;top:344px;left:77px;white-space:nowrap" class="ft14"><b>8 kap.</b></p> <p style="position:absolute;top:370px;left:77px;white-space:nowrap" class="ft15"><b>2 �</b></p> <p style="position:absolute;top:370px;left:109px;white-space:nowrap" class="ft10">F�rv�rv genom arv, testamente, g�va eller bodelning �r skattefria.</p> <p style="position:absolute;top:387px;left:91px;white-space:nowrap" class="ft10">En fastighet anses dock avyttrad om den �verl�ts till en juridisk person</p> <p style="position:absolute;top:405px;left:77px;white-space:nowrap" class="ft10">eller ett svenskt handelsbolag mot ers�ttning som �verstiger</p> <p style="position:absolute;top:422px;left:91px;white-space:nowrap" class="ft19">1. fastighetens skattem�ssiga v�rde om den �r en n�ringsfastighet, eller<br/>2. fastighetens omkostnadsbelopp om den �r en privatbostadsfastighet.</p> <p style="position:absolute;top:483px;left:77px;white-space:nowrap" class="ft14"><b>42 kap.</b></p> <p style="position:absolute;top:509px;left:77px;white-space:nowrap" class="ft15"><b>3 �</b></p> <p style="position:absolute;top:509px;left:109px;white-space:nowrap" class="ft10">Best�mmelser om att en fastighet som �verl�ts till en juridisk person</p> <p style="position:absolute;top:527px;left:77px;white-space:nowrap" class="ft19">eller ett svenskt handelsbolag i vissa fall anses avyttrad finns i 8 kap. 2 �<br/>andra stycket.</p> <p style="position:absolute;top:561px;left:91px;white-space:nowrap" class="ft10">Best�mmelser om kapitalvinster och kapitalf�rluster finns i 4454 kap. och</p> <p style="position:absolute;top:579px;left:77px;white-space:nowrap" class="ft10">57 kap. 21 och 22 ��.</p> <p style="position:absolute;top:596px;left:91px;white-space:nowrap" class="ft19">Best�mmelser om ins�ttningsgaranti och investerarskydd finns i 55 kap. <br/>Best�mmelser om v�rdering av inkomster i annat �n pengar finns i 61 kap. </p> <p style="position:absolute;top:650px;left:91px;white-space:nowrap" class="ft19">1. Denna lag tr�der i kraft den 1 augusti 2017.<br/>2. Lagen till�mpas p� �verl�telser av fastigheter som sker efter den</p> <p style="position:absolute;top:684px;left:77px;white-space:nowrap" class="ft10">27 oktober 2016.</p> <p style="position:absolute;top:719px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:754px;left:77px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON</p> <p style="position:absolute;top:771px;left:307px;white-space:nowrap" class="ft19">Erik Sj�stedt<br/>(Finansdepartementet)</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft16">1 Prop. 2016/17:99, bet. 2016/17:FiU21, rskr. 2016/17:350.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft16">2 Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2017:625</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 30 juni 2017</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:946px;left:573px;white-space:nowrap" class="ft20">Wolters Kluwer</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft20">Elanders Sverige AB, 2017</p> </div> </div> ;