Henvendelse af 22/10-19 fra KPMG Acor Tax om ophævelse af visse regler om beskatning af renter og kursgevinster og tab på hybrid kernekapital

Fra: "Rose Bjare, Peter" <peter.bjare@kpmg.com>
Dato: 22. oktober 2019 kl. 11.28.41 CEST
Til: "lovgivningogoekonomi@skm.dk" <lovgivningogoekonomi@skm.dk>
Cc: "SPL@skm.dk" <SPL@skm.dk>, Tina Grønlund <Tina.Gronlund@ft.dk>, Mads Fallesen
<Mads.Fallesen@ft.dk>
Emne: Spørgsmål til L22 (Ophævelse af visse regler om beskatning af renter og kursgevinster og -tab på
hybrid kernekapital)
TIL SKATTEMINISTERIET
FSR anmoder Skatteministeren i et høringsspørgsmål af 14. oktober 2019 at uddybe, i hvilke situationer
udstedelse af hybrid kernekapital kan beskattes som tilskud/gave. Spørgsmålet er afledt af, at det er anført
i det offentliggjorte høringsskema, at udstedelse af hybrid kernekapital som udgangspunkt ikke udløser
beskatning hos udsteder, men at det ikke kan udelukkes, at der efter en konkret vurdering kan foreligge et
skattepligtigt tilskud/gave i forhold til en finansiel udsteder af hybrid kernekapital.
Kan Skatteministeren i den forbindelse bekræfte, at den situation, hvor der kan foreligge et skattepligtig
tilskud/gave vil være en situation, hvor der ikke foreligger nogen modydelser for udsteder men ikke en
situation, hvor der foreligger modydelser i form af løbende betalinger, hvor investor har en berettiget
forventning om at få tilbagebetalt sit kapitalindskud plus en forrentning gennem de løbende betalinger?
Og udgør denne forudsætning/forventning hos investor om løbende betalinger til gengæld for indbetaling
af hybrid kernekapital eller køb af et eksisterende kapitalbevis (der hverken er gæld eller aktier) ikke netop
kernen i enten en udbyttekontrakt omfattet af afskrivningslovens § 40 eller finansiel kontrakt omfattet af
kursgevinstloven jf. også SKM2012.370.SR?
Med venlig hilsen / Kind regards
Peter Rose Bjare
Partner
Corporate Tax, Financial Services
KPMG ACOR TAX
Tuborg Havnevej 18
DK-2900 Hellerup, Copenhagen
Tel: +45 3945 1700
Mob: +45 5374 7025
peter.bjare@kpmg.com
www.kpmgacor.dk
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