Part-time residence

The plan requires that redistribution to municipalities and regions increases and that special consideration is given to municipalities that cannot balance their budgets, and that income and costs are distributed solidaristically across the country. Investigating how seasonal and summer residents can contribute to tax revenues in municipalities whose welfare and infrastructure are strained is in line with this. The plan also wants to tax property progressively rather than ordinary wage earners.

• strengthened municipal economydecisive»Omfördelningen från stat till region och kommun måste öka och särskild hänsyn ska tas till de många kommuner och regioner som idag inte får ihop sin ekonomi samtidigt som de redan har bland landets högsta skatter totalt sett.« (2022 manifesto ↗)“Redistribution from state to region and municipality must increase and special consideration shall be given to the many municipalities and regions that today cannot balance their budgets while they already have among the country's highest taxes in total.”
• solidaristic distribution across the country»Inkomster och kostnader behöver fördelas solidariskt över landet.« (party programme ↗)“Incomes and costs need to be distributed solidaristically across the country.”
• progressive property tax»Med en progressiv fastighetsskatt skulle lyxfastigheter taxeras högre medan majoriteten av husägarna inte skulle få högre skatt.« (2022 manifesto ↗)“With a progressive property tax, luxury properties would be taxed higher while the majority of homeowners would not face higher taxes.”
• services throughout the country»Äldreomsorg, förskola, skola och matbutik behöver finnas på fler mindre orter.« (2022 manifesto ↗)“Elder care, preschools, schools, and grocery stores need to exist in more small towns.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan recognizes the problem that small municipalities with weak population base have difficulty financing welfare, but assigns a different tool: a review of the tax equalization system. Allowing seasonal and summer residents to pay tax to the holiday home municipality instead lies close to the property taxation the election manifesto explicitly rejects and breaks the principle of broad and uniform tax bases. The plan therefore does not support the counter-proposal's demand.

• tax equalization as a tooldecisive»För att säkra välfärden i hela landet behöver vi se över skatteutjämningssystemet, så att det garanterar offentlig service av hög kvalitet i hela landet, även i små kommuner som kämpar med sitt befolkningsunderlag.« (2022 manifesto ↗)“To secure welfare throughout the country we need to review the tax equalization system, so that it guarantees public service of high quality throughout the country, even in small municipalities struggling with their population base.”
• no to property tax»Vi är emot införandet av en fastighetsskatt.« (2022 manifesto ↗)“We are against introducing a property tax.”
• broad uniform tax bases»breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“broad tax bases and that all earned income and compensation”
• state grants to municipalities»Öka resurserna till välfärden i hela landet. Vi vill fortsätta öka statens bidrag till kommuner och regioner.« (2022 manifesto ↗)“Increase resources for welfare throughout the country. We want to continue increasing the state's contribution to municipalities and regions.”

The plan says nothing about where tax shall be paid for part-time residence, but requires that the tax system provides equivalent economic conditions to conduct municipal service throughout the country. An investigation into how municipalities with many part-time residents can strengthen their economy aligns with this and with the party's decentralist view of municipal responsibility. The position is derived from principles, not from an explicit commitment.

• equivalent municipal servicedecisive»Ett väl fungerande skattesystem ska ge likvärdiga ekonomiska förutsättningar« (party programme ↗)“A well-functioning tax system shall provide equivalent economic conditions”
• rules also for small municipalities»regelverk ska fungera lika bra för små kommuner som« (party programme ↗)“regulations shall work as well for small municipalities as”
• increased municipal responsibility»kommuner ges ett ökat ansvar och inflytande över de« (party programme ↗)“municipalities are given increased responsibility and influence over the”

The plan's binding commitment is that the total tax burden shall come down and that the party will not be party to tax increases that make housing more expensive. The counter-proposal wants to investigate how seasonal and summer residents shall contribute with additional tax, which is precisely such increased taxation of housing. According to the plan, municipalities' revenue problems should instead be handled with a well-functioning tax equalization system. Therefore, the plan rejects the demand.

• no tax increases on housingdecisive»Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“We will not be party to any tax increases that damage jobs, personal savings or make housing more expensive.”
• reduced total tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must come down next term.”
• tax equalization before new taxes»Exempel på sådana styrmedel är ett väl fungerande skatteutjämningssystem« (party programme ↗)“An example of such means is a well-functioning tax equalization system”
• spareness with tax funds»Beskattning begränsar dock människors självbestämmande, därför bör skattemedel användas sparsamt« (party programme ↗)“Taxation does, however, limit people's self-determination, so tax funds should be used sparingly”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan wants to solve municipal cost differences by moving the financing responsibility to the state, not by imposing a new tax on part-year residence. Tax policy shall benefit wealth-creating forces and be simple, and the election manifesto explicitly criticizes the series of tax increases. Equalization shall occur for factors municipalities cannot influence. The counter-proposal's demands therefore go against the plan.

• state financing of welfaredecisive»Vi vill skapa mer likvärdiga villkor och skatter genom att flytta finansieringsansvaret för bland annat skolan och LSS till staten.« (2022 manifesto ↗)“We want to create more equal conditions and taxes by moving the financing responsibility for, among other things, schools and LSS to the state.”
• tax policy for prosperity»Skattepolitiken ska gynna de välståndsbildande krafterna« (party programme ↗)“Tax policy shall benefit wealth-creating forces”
• no to new tax increases»47 skattehöjningar har det hunnit bli på bara åtta år.« (2022 manifesto ↗)“47 tax increases have occurred in just eight years.”
• municipal equalization instead»utjämnas med avseende på faktorer som inte går att påverka« (party programme ↗)“be equalized with respect to factors that cannot be influenced”

The plan's answer to municipalities with weak tax base is state-formed municipal equalization and state support, not a new tax base linked to part-year residence. Taxation shall moreover follow established principles such as tax according to ability to pay and equal treatment and the rules shall be as simple as possible. Letting seasonal residents pay tax to a second municipality goes in the opposite direction.

• governmental municipal equalizationdecisive»Systemet för kommunal utjämning ska vara statligt« (party programme ↗)“The system for municipal equalization shall be governmental”
• governmental support to weak municipalities»Det är en statlig uppgift att stödja kommuner som« (party programme ↗)“It is a governmental task to support municipalities with”
• tax according to ability to pay»får inte urholka äganderätten och ska utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling« (party programme ↗)“must not undermine property rights and shall be designed according to established tax principles such as tax according to ability to pay and equal treatment”
• simple tax rules»skattereglerna utformas så enkelt som möjligt« (party programme ↗)“tax rules are designed as simply as possible”

The counter-proposal demands that it be investigated how seasonal and holiday homes should contribute tax, i.e. a new tax on part-time residences. The plan commits to a tax freeze where aggregate taxes are not raised and to stopping the reintroduction of property tax on residential property. The plan also states that more tax is no solution in a country with already very high tax burden. Therefore the plan rejects the demand.

• tax freezedecisive»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax freeze for the coming term which means that aggregate taxes are not raised”
• no tax on residential property»Stoppa återinförandet av fastighetsskatten och sänkta ränteavdrag« (2022 manifesto ↗)“Stop the reintroduction of property tax and reduced mortgage deductions”
• reduced tax burden(2022 manifesto)
• low and efficient taxes»aldrig avkräva medborgarna mer än nödvändigt« (party programme ↗)“never require citizens to pay more than necessary”

flags: citat_ej_verifierat

The plan's line on housing taxation is that the tax on housing shall not increase; it wants to stop plans for reintroduced property tax. Letting seasonal and summer residences pay tax to the municipality of residence amounts in practice to a new tax on holiday homes and goes in the opposite direction. Where the plan states that revenue should remain local, it refers to regionalising the existing property tax on industrial and electricity production facilities, not to taxing part-time residents.

• no new property taxdecisive»Stoppa planerna på återinförande av fastighetsskatten« (2022 manifesto ↗)“Stop plans to reintroduce property tax”
• regionalised property tax»Den fastighetsskatt som tas ut från industri- och elproduktionsanläggningar vill vi ska stanna på regional nivå.« (2022 manifesto ↗)“The property tax levied on industrial and electricity production facilities we want to remain at the regional level.”
• whole country benefits from prosperity»Låta hela landet få del av välstånd« (2022 manifesto ↗)“Let the whole country benefit from prosperity”