gåvoskatter

Gåvoskatter, or gift tax, is a tax levied on the transfer of property from one person to another without adequate or full consideration. In Sweden, the concept of gift tax was abolished in 2004. Prior to its abolition, gift tax applied to gifts received from individuals other than close relatives. The tax rate and thresholds varied over time.

The abolition of gift tax was part of a broader tax reform aimed at simplifying the tax system and stimulating economic activity. Before 2004, recipients of gifts, depending on the value of the gift and their relationship to the giver, might have been liable to pay tax on the received amount. For example, gifts from parents, spouses, or children were generally exempt, but gifts from other individuals could be subject to taxation above certain annual limits.

The decision to remove gift tax was met with varied reactions. Supporters argued it removed an unnecessary burden and encouraged wealth transfer. Opponents expressed concerns about potential increased wealth inequality. Since 2004, Sweden does not have a formal gift tax system. However, other tax implications might still arise from certain types of transfers, particularly in business contexts or for very large, complex transactions, though these are not classified as "gåvoskatter" in the traditional sense. The focus has shifted to income tax and capital gains tax, which may apply to certain transfers of assets that could be construed as gifts if they were sold for a nominal amount.