beskattas

Beskattas is the present passive form of the Swedish verb beskatta, meaning to tax. It is used to indicate that a person, property, transaction, or activity is subject to taxation by a government authority. In official texts, statements like "Inkomsten beskattas" illustrate how the form functions.

The term is used across tax contexts such as income tax, property tax, value-added tax (moms), and corporate tax. Whether something beskattas depends on applicable statutes, residency, and the type of income or asset. The word appears in tax notices, legal texts, and policy discussions.

Because the form is passive, it does not name the actor responsible for the taxation. In Sweden, the tax authority is Skatteverket, but beskattas does not require naming it. Example: "Personen beskattas med inkomstskatt" — the person is subject to income tax.

Linguistic note: The form is derived from beskatta and uses the suffix -s to form the passive. Similar passive forms exist in other Germanic languages, reflecting how tax liability is described without specifying the collector.

See also: taxation in Sweden, Skatteverket, value-added tax (moms), property tax.