beskattningsunderlag

Beskattningsunderlag is a Swedish term that refers to the tax base—the amount of income, wealth, or other financial value that is subject to tax under Swedish law. The concept is central to calculating tax liability and is defined by legislation and regulations that specify what counts as taxable income, capital, or other taxable bases for different taxes.

For individuals, beskattningsunderlag typically comprises earned income, capital income, and other taxable items, calculated as the portion of income and wealth that is subject to taxation after applicable allowances, exemptions, and deductions. The tax payable is then determined by applying the relevant tax rates and social contributions to this base. The exact treatment can vary between different tax types (for example municipal versus national income tax) and may be influenced by various tax credits and reliefs.

For businesses, beskattningsunderlag refers to the taxable profit or corresponding base defined by corporate tax rules, adjusted for items such as allowable deductions, timing differences, and other adjustments required by law. The resulting beskattningsunderlag determines the amount of corporate tax due.

In practice, beskattningsunderlag is used by Skatteverket, the Swedish Tax Agency, in tax declarations, assessments, and audits. Taxpayers report their beskattningsunderlag in their deklaration, and authorities may adjust the base if discrepancies arise. The term underscores that tax is computed on a defined base rather than on gross receipts alone, and it can be shaped by exemptions, credits, or special rules applicable to specific taxes.