självdeklarationer

Självdeklarationer, in Swedish tax law, refers to the annual declaration that individuals and companies must submit to the Swedish Tax Agency (Skatteverket) detailing their income and assets. This declaration forms the basis for calculating the tax liability for the past fiscal year. The self-declaration process is a crucial part of the Swedish tax system, ensuring that individuals and entities fulfill their tax obligations.

The content of a självdeklaration typically includes information about earned income, capital income such as interest and dividends, and any deductions or allowances that the taxpayer is entitled to. For individuals, this can involve reporting salaries, pension income, and rental income, as well as deductions for travel expenses, interest on loans, or gifts. Companies must report their business income, expenses, and any tax-specific adjustments.

The deadline for submitting the självdeklaration varies depending on the taxpayer. For most individuals, the deadline is typically in May of the year following the tax year. Companies have their own specific deadlines. Once submitted, Skatteverket reviews the declarations and issues a tax assessment notice (beslut om slutlig skatt), which details the final tax amount owed or to be refunded. Failure to submit a självdeklaration on time or providing incorrect information can result in penalties, such as late fees or increased tax. The system aims for transparency and self-reporting, with Skatteverket conducting audits to verify the accuracy of the declared information.