skattetillägg

Skattetillägg, or tax surcharge, is a supplementary charge imposed by the Swedish Tax Agency (Skatteverket) on top of the ordinary tax. It functions as a penalty intended to strengthen compliance with tax laws and is not an interest payment. The surcharge is invoked in specific cases where the tax return or related information has been incorrect, incomplete, or delayed.

The charge can be imposed in several situations, such as when a taxpayer files a return late, provides information that leads to an underestimation of tax, or fails to supply information required by the tax authority within the given deadline. It can also follow audits or corrections of earlier declarations where the tax shortfall is ascribed to fault or negligence.

Calculation and amount are determined by applicable law and the tax authority’s decision in each case. The surcharge may be expressed as a percentage of the tax shortfall or as a fixed sum, depending on the circumstances, including the seriousness of the fault and the duration of the delay. In some cases, voluntary correction before a formal decision can influence the final amount.

Relation to other penalties: skattetillägg is separate from other charges such as late payment interest. It is an administrative sanction aimed at ensuring accurate reporting and timely compliance, rather than a routine cost of late payment.

Appeal and remedies: Taxpayers have the right to appeal a decision concerning skattetillägg within the applicable deadlines and procedures. The case can be reconsidered by the authority or, in some instances, reviewed by higher administrative or judicial bodies according to Swedish law.