Business and Investments

The plan requires tax levels to be raised again and the tax system to be simple, stable, and solidaristic, with the largest capital owners as contributors. The counter-proposal's requirement to introduce a streaming tax cautiously in dialogue with affected companies, and on simplified tax conditions for the sharing economy, pulls in the opposite direction by letting large platform companies' conditions guide the design. The plan is critical of tech giants' power position, which strengthens that conclusion.

• solidaristic tax systemdecisive»skattesystem där de rikaste åter börjar betala sin del.« (party programme ↗)“tax system where the richest once again begin to pay their share.”
• raised tax levels»För att ta tag i de stora samhällsutmaningarna kommer skattenivåerna« (party programme ↗)“In order to tackle the major societal challenges, tax levels will need to”
• criticism of tech giants' power»medan kapitalet tvärtom föredrar att öka utbytbarheten.« (party programme ↗)“while capital conversely prefers to increase its interchangeability.”
• publicly funded culture»Kulturpolitiken behöver skapa goda ekonomiska villkor för såväl« (party programme ↗)“Cultural policy needs to create good economic conditions for both”

The election manifesto wants to strengthen long-term conditions for business and innovation and invest in digitalization so that the business climate is strengthened, and the party programme requires simplicity and clarity in the tax system. That any streaming tax is introduced cautiously in dialogue with affected parties and that the sharing economy's tax conditions are clarified is in line with this. The plan does not address streaming tax or the sharing economy, so the assessment is uncertain.

• stable conditions for businessdecisive»Stärk de långsiktiga förutsättningarna för företagande och innovation« (2022 manifesto ↗)“Strengthen long-term conditions for business and innovation”
• simple and broad tax rules»breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“broad tax bases and that all earned income and compensation”
• investment in digitalization»Vi vill satsa på grön teknik, digitalisering och utbildning så att företagsklimatet stärks och kompetensförsörjningen förbättras« (2022 manifesto ↗)“We want to invest in green technology, digitalization and education so that the business climate is strengthened and competence supply is improved”

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 election manifesto wants to significantly lower VAT on car sharing and other sharing services and make it easier for those who want to share instead of owning, and describes the sharing economy as its own objective. Clarifying and simplifying the tax conditions for the sharing economy follows directly from that. The plan also wants to improve cultural creators' conditions, which speaks for caution when content production is taxed.

• favour the sharing economydecisive»sänka momsen kraftigt på bilpooler och andra delningstjänster och underlätta för de som vill dela, istället för äga, en bil.« (2022 manifesto ↗)“significantly lower VAT on car sharing and other sharing services and make it easier for those who want to share, instead of own, a car.”
• sharing economy as an objective»Vi vill skapa en delningsekonomi, där det vi köper håller längre, och går att reparera till lägre kostnad.« (2022 manifesto ↗)“We want to create a sharing economy, where what we buy lasts longer, and can be repaired at lower cost.”
• strengthened conditions for cultural creators»förbättra kulturskaparnas ekonomiska och sociala villkor och modernisera upphovsrätten så att kulturskaparnas rättigheter värnas.« (2022 manifesto ↗)“improve cultural creators' economic and social conditions and modernize copyright so that cultural creators' rights are protected.”

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 lower tax on business, clear away the regulatory undergrowth and get down total tax burden. That a possible streaming tax is introduced cautiously in dialogue with affected actors and that tax conditions for the sharing economy are clarified and simplified follows from these commitments and from the requirement for predictable rules. The plan therefore supports the demand.

• lower tax on businessdecisive»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare.« (2022 manifesto ↗)“Lower tax on jobs and business, especially for small business and self-employed.”
• simpler rules for business»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear away the regulatory undergrowth for entrepreneurs, large and small.”
• predictable rules»Ekonomin ska ha givna och förutsägbara spelregler« (party programme ↗)“The economy shall have given and predictable rules of the game”
• reduced tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“Total tax burden must come down in the next term.”

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 election manifesto explicitly promises that the tax system shall be better adapted to the growing sharing economy and that tax levels shall be competitive and easy to understand. An investigation into clarified and simplified tax conditions for the sharing economy is exactly that commitment, and restraint with a streaming tax follows from not worsening incentives to produce in Sweden. The plan additionally wants to quickly remove obstacles for businesses.

• tax system adapted to sharing economydecisive»En startup-kommission ska tillsättas och skattesystemet anpassas bättre till den växande delningsekonomin.« (2022 manifesto ↗)“A start-up commission shall be appointed and the tax system better adapted to the growing sharing economy.”
• competitive and understandable taxes»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand to encourage enterprise, education and investment.”
• remove obstacles for business»Politikens uppgift måste vara att snabbt undanröja hinder« (party programme ↗)“Politics' task must be to quickly remove obstacles”
• new technology increases cultural access»Den nya tekniken ökar tillgängligheten till kultur.« (party programme ↗)“The new technology increases access to culture.”

The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.

The plan requires that tax rules be designed as simply as possible and that the rules the state sets up for businesses are long-term. To introduce a possible streaming tax cautiously and in dialogue with the affected parties, and to simplify tax conditions for the sharing economy, follow from these commitments. The plan also warns against tax policy that drives businesses out of the country.

• simple tax rulesdecisive»är dessutom viktigt att skattereglerna utformas så enkelt som möjligt för att därigenom underlätta för bland« (party programme ↗)“it is also important that tax rules are designed as simply as possible to thereby make it easier for among”
• long-term rules for businesses»Det är viktigt att de regler staten ställer upp för« (party programme ↗)“It is important that the rules the state sets up for”
• tax must not drive away businesses»driver människor och företag ut ur landet.« (party programme ↗)“drive people and businesses out of the country.”
• more businesses»FLER FöRETAG« (2022 manifesto ↗)“MORE BUSINESSES”

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 requires that the tax system become simpler and that taxes on business are competitive, and that one third of businesses' administration costs and red tape are removed. The counter-proposal's requirement that a possible streaming tax is introduced cautiously and that tax conditions for the sharing economy are clarified and simplified follows directly from it. The plan has moreover promised a tax increase cap.

• simpler and competitive taxesdecisive»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“If this is to happen the tax system must become simpler, and corporate, knowledge and capital taxes be competitive and encourage investment in Sweden.”
• reduced administrative burden»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove one third of businesses' administration costs and one third of red tape”
• tax increase cap»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax increase cap during the coming parliamentary term that means total taxes are not raised”
• simplified tax rules»Förenkla 3:12-reglerna« (2022 manifesto ↗)“Simplify the 3:12 rules”

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 states that taxes on companies shall be competitive and not hinder Swedish companies, and that new rules shall be cost-efficient while existing rules need to be reviewed. To introduce a possible streaming tax carefully and in dialogue and to simplify tax conditions for the sharing economy thereby aligns with the plan's commitments.

• taxes must not hinder companiesdecisive»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hinder Swedish companies in international competition”
• cost-efficient rules»Nya regler ska vara kostnadseffektiva och befintliga regler behöver ses över.« (2022 manifesto ↗)“New rules shall be cost-efficient and existing rules need to be reviewed.”
• regulatory simplification»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and reduce the administrative burden on small businesses”
• competitive taxation»Skattepolitiken måste därför syfta till konkurrenskraftiga skatter som inte avviker för mycket från omvärlden, framförallt de skatter som läggs på företagen.« (2022 manifesto ↗)“Tax policy must therefore aim for competitive taxes that do not deviate too much from the surrounding world, especially taxes levied on companies.”