Anti-Tax Avoidance Legislation

Koncernbidrag

• Facilitates tax result equalization within a group, enabling profit and loss allocation between companies to avert double taxation.

Uttagsbeskattning

• Prevents asset or service transfers from companies to stakeholders or affiliates without taxation. This averts potential tax avoidance.

Korrigeringsregeln (14 kap. 19 § IL)

• Makes sure that cross-border transactions occur at market prices to prevent tax evasion and distortion of the tax base.

Fåmansföretagsreglerna (3:12-reglerna)

• Limits the capability of owners in closely held companies to convert high-taxed earned income into lower-taxed capital income.

Ränteavdragsbegränsningar

• Counteracts tax planning by restricting the deduction of interest on intra-group loans to lower the tax base in Sweden.

CFC-regler (Controlled Foreign Company)

• Prevents income from being moved to low-taxed foreign subsidiaries by taxing owners in Sweden on this income.

Skatteflyktslagen

• A general rule allowing disregard of transactions mainly intended to avoid tax artificially.

Generationsskiften i fåmansföretag

• Rules ensuring generational changes within families occur without undue tax disadvantage, while preventing tax evasion.

Fusions- och fissionsregler

• Enables tax-free restructuring of companies under specific conditions to facilitate business operations without unnecessary tax obstacles.

Skattefri kapitalvinst på näringsbetingade andelar

• Prevents chain taxation within a group and eases restructuring and investments between companies.

Mervärdesskatt (moms)

• A consumption tax intended to tax final consumption rather than businesses, creating a stable tax revenue.

Internprissättningsregler

• Ensures intra-group transactions occur at arm's length to prevent tax evasion through improper pricing.

Periodiseringsfonder

• Gives companies the ability to even out results over time by deferring taxation, strengthening their liquidity and stability.

Expansionsfond

• Allows individual business owners to save profit for taxation as if it were in a corporation, creating neutrality between business forms.

Skogs- och räntefördelning

• Creates fairness between forest owners and other business owners by allowing a more even taxation of irregular income.

Underskottsavdrag

• Permits companies to offset previous years' losses against future profits. This increases fairness and reduces the risk of over-taxing companies with varying profitability.

Värdepappersregler (lagerprincip och kapitalprincip)

• Distinguishes between shares held in business operations and private capital, affecting the taxation of profits and losses.

RUT- och ROT-avdrag

• Tax deductions for household services and renovations, intended to increase employment and reduce undeclared work.

Särskild löneskatt på pensionskostnader (SLP)

• Taxes pension provisions to equate them with social contributions on salaries.

Förmånsbeskattning

• Taxes employee benefits such as company cars or free housing to avoid tax benefits compared to cash salary.

Värnskatt (historisk, numera avskaffad)

• An extra tax on high incomes, previously used to increase progressivity in the tax system.

Fastighetsskatt och fastighetsavgift

• Taxes on real estate holdings which are intended to tax capital tied up in properties and finance municipal services.

Begränsad skattskyldighet för utländska personer

• Regulates taxation of individuals with limited connection to Sweden, such as foreign workers.

SINK (Särskild inkomstskatt för utomlands bosatta)

• A withholding tax on income from work in Sweden for individuals living abroad, simplified compared to regular income tax.

Stämpelskatt

• Taxes legal titles and certain transactions, mainly property purchases, to give the state a share of the real estate market.

Avkastningsskatt på pensionsförsäkringar och kapitalförsäkringar

• A notional tax that taxes capital accumulation in insurance savings instead of at the time of withdrawal.

Punktskatter (t.ex. alkohol, tobak och energi)

• Taxes meant to control consumption of certain goods while generating tax revenue.

Koldioxidskatt och energiskatt

• Policy instruments to reduce emissions and energy use by taxing fossil fuels and electricity consumption.

Flygskatt

• Taxes air travel to reduce the climate impact of air traffic and steer consumption towards more sustainable alternatives.

Arbetsgivaravgifter

• Finances the social insurance system through employer fees based on employee salaries.

Trängselskatt

• Aims to reduce traffic congestion and environmental impact in major cities by charging for car traffic at certain times and locations.

Gåvo- och arvsskatt (historisk, avskaffad 2004)

• Formerly used to tax transfers of wealth between generations and reduce economic disparities.

Förmögenhetsskatt (historisk, avskaffad 2007)

• Previously a tax on individuals' net wealth to increase the tax system's progressivity.

OECD:s globala minimibeskattning (Pillar Two)

• An international initiative to introduce a global minimum tax on companies and counteract tax evasion through low-tax countries.

Exit-beskattning

• Taxes unrealized capital gains upon emigration from Sweden to prevent tax evasion.

Bolagsbeskattning och företagsrelaterade skatter

• Rules that distinguish between properties used in business operations and those held privately. This affects the taxation of profits, deductions, and VAT.
• Näringsfastighet vs. privatbostadsfastighet
• Exemption from taxation if the association/foundation conducts activities for the public benefit, to support civil society and non-profit work.
• Skatteplikt för ideella föreningar och stiftelser
• Regulates the taxation of private individuals' rental income from housing and allows standard deductions to simplify taxation.
• Hyresinkomst och schablonavdrag
• Tax rules that affect how the write-down of the purchase price in real estate transfers should be handled for tax purposes.
• Kontraktsnedskrivning vid fastighetsförsäljning
• Since these company forms are fiscally transparent, the partners are taxed directly on their share of the profit.
• Skatt på handelsbolag och kommanditbolag

Kapitalbeskattning och investeringsrelaterade regler

• Tax incentives for individuals investing in smaller companies, to promote entrepreneurship and venture capital.
• Investeraravdrag
• A simplified form of capital taxation based on a standard income instead of taxing individual profits and dividends.
• ISK (Investeringssparkonto)
• The possibility to offset losses against profits to create a fairer capital taxation.
• Kapitalförlustavdrag
• Rules for the taxation of trading in cryptocurrencies, where profits are taxed as capital income and standard methods can be used for reporting.
• Kryptobeskattning

Arbetsinkomst och personalrelaterade skatter

• A tax reduction for foreign experts working in Sweden for a limited time, to attract international expertise.
• Expertskatt
• Rules taxing certain employee stock options as salary, but allowing relief for small and medium-sized companies.
• Förmånsbeskattning av personaloptioner
• Restrictions on companies' right to deduct representation expenses, to prevent tax-financed luxury spending.
• Representation och avdragsrätt

Internationella skatteregler och handelsrelaterade skatter

• Agreements between countries to avoid a person or company being taxed twice on the same income.
• Mekanismen för dubbelbeskattningsavtal (DBA)
• Applies to trade between companies in different countries and aims to reduce VAT fraud.
• Omvänd skattskyldighet vid moms (Reverse Charge)
• OECD's regulations to counter aggressive tax planning and profit shifting to low-tax countries.
• BEPS (Base Erosion and Profit Shifting)

Övriga skatter och avgifter

• A tax that replaced the previous TV license and finances public service media in Sweden.
• Public Service-avgift
• Taxes vehicles based on environmental impact and aims to steer towards more environmentally friendly alternatives.
• Vägtrafikskatt och fordonsskatt
• Tax on plastic carrier bags, intended to reduce plastic consumption and environmental impact.
• Plastpåseskatt
• A tax on banks and credit institutions to cover social costs in financial crises.
• Bankskatt (riskskatt för kreditinstitut)
• Taxation of lottery operations to regulate the gambling market and counteract gambling addiction.
• Lotteriskatt