Skatteindrivning

Skatteindrivning is the process by which a government tax authority collects unpaid taxes and related charges from individuals and businesses. The term is used in Swedish and Danish contexts to describe administrative and legal steps taken to recover tax debts. In most jurisdictions the process begins after a tax assessment is issued and the debt remains unpaid, although some taxes require ongoing reporting and automatic collection.

During skatteindrivning, the tax authority may impose interest and penalties, issue payment notices, and require the debtor to provide information or document income and assets. If voluntary payment fails, enforcement actions may follow. Common tools include garnishment of wages, seizure or freezing of bank accounts, liens on property, and, in some cases, forced sale of assets. If criminal activity such as deliberate tax evasion is suspected, authorities may pursue prosecution.

Taxpayers generally have rights and remedies: the possibility to appeal assessments, request payment plans or deferrals, and challenge enforcement actions through administrative or judicial processes. Data protection and privacy rules constrain how information is collected and used.

Skatteindrivning is carried out by the national or regional tax authority in a country. In Sweden, for example, the process is part of the work of Skatteverket. The exact procedures, thresholds, and available remedies differ by jurisdiction but share the aim of ensuring taxes are collected in a fair, lawful, and transparent manner.