förhandsavgifter

Förhandsavgifter are advance payments of tax or fees, a common practice in Swedish tax administration to ensure timely collection of taxes. They are primarily used for income tax, particularly for individuals with variable or non-wage income, such as self-employed persons, freelancers, or those with additional sources of income.

The amount of förhandsavgifter is calculated based on an estimated annual income, with payments typically made monthly or quarterly. Taxpayers adjust these payments annually when their actual tax liability is determined, often during the year-end tax return process. Any overpayment of förhandsavgifter is refunded, while underpayment may result in additional tax due. This system helps maintain cash flow for the government while providing predictability for taxpayers regarding their tax obligations.