tillsynsavgift

Tillsynsavgift, or supervision fee, is a charge imposed by a public authority on entities that fall under its regulatory oversight to finance the costs of supervision, monitoring, and enforcement activities. The term is most commonly used in Sweden, where it is associated with financial regulation but can apply in other sectors as well. It is a fee for service rather than a tax.

In practice, the levy is paid by entities such as banks, insurance companies, investment firms, fund managers, and other financial market participants that are supervised by authorities like Finansinspektionen (Finansinspektionen, FI). The purpose of the fee is to fund the supervisory body’s operations, including risk assessment, compliance work, and enforcement when needed. The exact scope and rates of tillsynsavgift can vary between sectors and over time, as tariff schedules and regulatory decisions are updated.

The calculation and invoicing of tillsynsavgift are typically governed by the supervising authority and related legislation. Tariffs may be based on factors such as the size of the entity, turnover, risk exposure, or the number of supervised activities or units. Invoices are generally issued annually, with payment deadlines and interest on late payments specified in the governing regulations or tariff decisions. Some small or new entrants may have different minimums or exemptions, depending on sector rules.

Criticism of tillsynsavgift sometimes focuses on its impact as a cost of regulatory compliance or its perceived rigidity, while proponents argue that it aligns funding with the level of supervision required, ensuring stable resources for effective oversight.