Skattegrunder

Skattegrunder, plural of skattegrund, is a term used to describe the tax base—the value or amount on which taxes are calculated. The exact form of the skattegrund depends on the type of tax and the jurisdiction. It serves as the starting point for determining how much tax is due.

For individuals, the skattegrund is typically the taxable income after deductions, exemptions, and credits have been applied. This base is then multiplied by applicable tax rates to determine the liability. For corporations, the skattegrund usually refers to the taxable profit, calculated by adjusting accounting income to conform with tax rules, including adjustments for depreciation, interest, and other tax-specific items. For property taxes, the skattegrund is the assessed value of the property—often comprising land value and improvements—which is used to compute the tax bill.

In practice, the calculation of the skattegrund involves various rules set by tax authorities. These can include allowable deductions, tax credits, exemptions, periodization, and adjustments between accounting and tax accounting. The skattegrund is periodically reassessed or appealed if taxpayers contest the assessment.

The concept of skattegrunder is central to how tax systems raise revenue and allocate tax burdens. It also shapes incentives for work, investment, saving, and property development. Debates around skattegrunder often focus on complexity, fairness, transparency, and how changes affect different groups in the economy.