skattlagt

Skattlagt is a compound adjective used mainly in Swedish and Norwegian to describe something that is subject to taxation. The term derives from the verb skattlägga (in Swedish) or skattlegge (in Norwegian), meaning “to impose a tax on.” In legal contexts it is applied to goods, services, income, or property that must be reported and for which tax liability is calculated. The word is commonly found in tax statutes, accounting reports, and financial statements.

In Swedish tax legislation, skattlagt revenue refers to income that has been levied with a particular tax rate. The concept is similar in Norwegian law, where skattlagt inntekt (taxed income) is distinguished from brutto income. Tax authorities routinely use the term in communication with taxpayers, informing them which portions of their earnings are taxable and which may qualify for deductions or exemptions.

Skattlagt is also used in the broader sense of an object being earmarked for tax. For instance, when a company purchases a piece of machinery that will be capitalized and depreciated, the machinery is described as skattlagt for the purposes of calculating the tax deduction. This terminology is part of a standardized lexicon that facilitates clarity and uniformity across fiscal documents.

The term has not been adopted into formal usage in English, where equivalent concepts are expressed with phrases such as “subject to tax” or “taxable.” Nonetheless, skattlagt retains a recognized place in Scandinavian tax discourse and remains a concise way of indicating that an item is included in the calculation of tax obligations.