Skatteregler

Skatteregler is the collective term for the rules that determine how taxes are calculated, reported, and collected. In Sweden, skatteregler are established by the Parliament and administered by the Swedish Tax Agency (Skatteverket). The system covers several main areas, including personal income tax, social security contributions, value-added tax (moms), corporate tax, property taxes, and capital gains taxes. Inheritance tax and gift tax were abolished in 2005, while VAT and corporate taxes remain key components of the system.

Personal income tax consists of municipal tax and, for higher incomes, national state tax. Tax credits and deductions reduce the overall liability, and employment income is subject to social security contributions. The exact rates and thresholds vary by year and municipality.

Value-added tax applies to most goods and services. The standard VAT rate is 25%, with reduced rates of 12% for certain goods and services (such as food and restaurant services) and 6% for items like books and newspapers. Businesses register for VAT, charge VAT on sales, and remit it to Skatteverket on periodic returns.

Corporate tax is levied on company profits, with the rate set by law and subject to change. Other taxes may include capital gains taxes and, where applicable, property taxes on real estate and related duties. International taxation considerations include transfer pricing, cross-border income, and double taxation agreements.

Compliance and administration involve filing procedures such as annual income tax returns (Inkomstdeklaration), periodic VAT returns, and payroll tax withholding for employers. Penalties can apply for underpayment or late filing. For specific situations, taxpayers are advised to consult Skatteverket or a tax professional.