Dosuppskattning

Dosuppskattning, also known as "additional assessment" or "supplementary evaluation," is a process used primarily in Sweden to reassess the taxable income of individuals or businesses after an initial tax return has been filed. The term originates from the Swedish phrase "dosuppskattning," where "dos" refers to the tax assessment and "uppskattning" means estimation or assessment. This procedure is conducted by the Swedish Tax Agency (*Skatteverket*) to ensure accurate tax calculations and compliance with tax laws.

The process typically occurs when the Tax Agency identifies discrepancies or inconsistencies in the submitted tax return. These discrepancies may include undeclared income, incorrect deductions, or errors in reporting. Dosuppskattning can also arise from changes in tax legislation or new information that becomes available after the initial assessment. The Tax Agency may request additional documentation or clarification from the taxpayer to verify their financial situation.

If discrepancies are confirmed, the Tax Agency may adjust the taxpayer’s assessment, leading to additional taxes owed, interest, or penalties if applicable. In some cases, taxpayers have the right to appeal the reassessment through the Swedish Tax Appeal Board (*Skatteskiljeförfarandet*). The goal of dosuppskattning is to promote fairness in the tax system by correcting inaccuracies and ensuring all taxpayers contribute appropriately to public finances.

This process applies to both individuals and businesses, though the specifics may vary depending on the complexity of the tax situation. Transparency and cooperation with the Tax Agency can help mitigate potential issues during a dosuppskattning.