Residential taxation, etc.

The plan wants to tax properties progressively so that luxury properties are taxed higher, and solves the housing shortage with a state-owned building company, investment support and active land policy instead of with tax cuts. The counter-proposal's demand for abolished property tax and more favourable rules for subletting is a market solution that undermines the tax base for welfare. The plan's support for more homes in rural areas is not enough to carry precisely this demand.

• progressive property taxdecisive»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 get higher taxes.”
• public housing construction»Vänsterpartiet vill se ett statligt byggbolag, investeringsstöd för ökat bostadsbyggande och en aktiv markpolitik.« (2022 manifesto ↗)“The Left Party wants to see a state-owned building company, investment support for increased housing construction and an active land policy.”
• public financing support»Det behövs statligt generellt finansieringsstöd och byggande,« (party programme ↗)“Public general financing support and construction are needed,”
• homes in rural areas»Ett ökat bostadsbyggande måste också ske på landsbygden, med hyresrätter med rimliga hyror och småhus.« (2022 manifesto ↗)“An increased housing construction must also take place in rural areas, with rental apartments with reasonable rents and single-family homes.”

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's tax principles are broad tax bases, uniform taxation and that tax primarily shall finance welfare, which speaks against new targeted exemptions from property fees and special allowances for subletting. The plan's answer to housing shortage is instead social responsibility for housing supply and continued building of rental apartments ordinary people can afford. The plan is against a property tax but says nothing about abolishing the fee for individual groups. Overall the plan speaks against the counter-proposal's demands, though weakly.

• broad tax bases, few exceptionsdecisive»breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“broad tax bases and that all earned income and remuneration”
• housing a social right»socialdemokrater ser bostaden som en social rättighet och bostadspolitiken som en del av« (party programme ↗)“social democrats see housing as a social right and housing policy as part of”
• build cheap rental apartments»Vi ska fortsätta att bygga hyresrätter som vanligt folk har råd att bo i.« (2022 manifesto ↗)“We shall continue to build rental apartments that ordinary people can afford to live in.”
• no to property tax»Vi är emot införandet av en fastighetsskatt.« (2022 manifesto ↗)“We are against the introduction of a property tax.”

The plan wants to make better use of the existing housing stock by facilitating move chains and creating a safer secondary rental market, which the counter-proposal's more favourable regulations for secondary letting come close to. The right to housing and the demand for jobs and services across the country also support that empty buildings in rural areas are taken into permanent use. The tax technique is not stated in the plan, hence the uncertainty.

• safer secondary rental marketdecisive»flyttkedjor och skapar en tryggare andrahandsmarknad.« (party programme ↗)“move chains and creates a safer secondary rental market.”
• the right to housing»Rätten till bostad är grundläggande i vårt land.« (party programme ↗)“The right to housing is fundamental in our country.”
• housing and jobs across the country»Ett fungerande samhälle bygger på välfärd, utveckling och högkvalificerade jobb i hela landet.« (party programme ↗)“A functioning society is built on welfare, development and highly qualified jobs across the country.”
• increased housing supply»bygga fler klimatsmarta hyresrätter med rimliga hyror, utveckla och utöka investeringsstödet som gjorde det billigare att bygga och se till att fler kan äga sin bostad.« (2022 manifesto ↗)“build more climate-smart rental housing with reasonable rents, develop and expand the investment support that made it cheaper to build and ensure that more can own their home.”

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 establishes that the total tax burden must come down and that the party will not contribute to tax increases that make it more expensive to live, and wants to make it easier to build and live in the countryside through rule simplifications and tax reductions. Investigating eliminated property tax for one permanently taking over an empty building and more favourable rules for subtenancy increase housing supply throughout the country in that direction. The exact measures are not mentioned, so support is derived from these commitments.

• reduced tax burden on housingdecisive»Det totala skattetrycket måste ner nästa mandatperiod. Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“The total tax burden must come down in the next mandate period. We will not contribute to any tax increases that harm jobs, personal savings or make it more expensive to live.”
• easier to live in the countryside»Strandskyddet ska reformeras så att det blir lättare att bygga och bo på landsbygden.« (2022 manifesto ↗)“The shoreline protection shall be reformed so that it becomes easier to build and live in the countryside.”
• rule simplification for countryside»Dyra, krångliga och innovationshämmande regelverk ligger som en våt filt över delar av landsbygden.« (2022 manifesto ↗)“Expensive, complicated and innovation-hampering regulations lie like a wet blanket over parts of the countryside.”
• equivalent conditions throughout the country»Alla delar av landet ska ges likvärdiga förutsättningar för utveckling och tillväxt.« (party programme ↗)“All parts of the country shall be given equivalent conditions for development and growth.”

The plan explicitly says that tax conditions for second-hand renting shall be improved, which is precisely what the counter-proposal asks for. The plan furthermore wants more housing and lower thresholds into the housing market through simplified rules and incentives, which supports the aim of increasing the housing supply in rural areas. Abolished property tax for the person taking over an empty building is not identified in the plan but lies in line with the goal that more people shall own their home.

• better tax on second-hand rentingdecisive»Skattevillkoren vid andrahandsuthyrning ska förbättras.« (party programme ↗)“Tax conditions for second-hand renting shall be improved.”
• more housing and lower thresholds»Vi vill införa en stimulans för att spara ihop till den första insatsen, slopa det förhöjda amorteringskravet, korta överklagandeprocesserna och fortsätta förenkla byggreglerna.« (2022 manifesto ↗)“We want to introduce an incentive to save towards the first down payment, abolish the heightened amortization requirement, shorten appeal processes and continue simplifying building rules.”
• power over own home»Att ha makt över det egna boendet är viktigt för den enskildes frihetskänsla.« (party programme ↗)“Having power over one's own home is important for the individual's sense of freedom.”

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 states that single-family homes and owner-occupied apartments are not primarily a capital investment and should not be taxed as if they generate running returns, and that property taxation must not conflict with the right of ownership. It furthermore prioritizes more homes and that it shall be possible to live and work outside the major cities. To investigate abolished property fee for one who permanently settles in an empty building and more favourable rules for secondary rental follows from these commitments.

• low taxation of one's own homedecisive»Småhus och bostadsrätter är i första hand inte en kapitalplacering, och ska därför inte beskattas som om huset eller bostadsrätten genererar en löpande beskattningsbar avkastning.« (party programme ↗)“Single-family homes and owner-occupied apartments are not primarily a capital investment, and should therefore not be taxed as if the house or apartment generates a running taxable return.”
• property tax shall respect ownership rights»Beskattningen av fastigheter får inte stå i konflikt« (party programme ↗)“Taxation of property must not conflict”
• increased housing supply»FLER BOSTÄDER« (2022 manifesto ↗)“MORE HOMES”
• living throughout the country»Hela Sverige ska fungera och det ska gå att bo och verka även utanför de stora städerna.« (2022 manifesto ↗)“All of Sweden shall function and it shall be possible to live and work also outside the major cities.”

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 counter-proposal wants to lower housing taxation for those who bring an empty house into use and make second-hand letting more tax-favourable to increase housing supply. The plan stands for lower tax on housing, stopped property tax and a tax increase freeze, and points to housing shortages in 207 municipalities as a growth obstacle. The measures are in line with the plan's direction, even though the property charge specifically and rental regulations are not mentioned explicitly.

• lower housing taxationdecisive»Stoppa återinförandet av fastighetsskatten och sänkta ränteavdrag« (2022 manifesto ↗)“Stop the reintroduction of property tax and lower interest deductions”
• more housing needed»I 207 av landets 290 kommuner råder det idag bostadsbrist. En fungerande bostadsmarknad är en förutsättning för ökad tillväxt.« (2022 manifesto ↗)“In 207 of the country's 290 municipalities there is today a housing shortage. A functioning housing market is a prerequisite for increased growth.”
• tax increase freeze»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax increase freeze during the coming parliamentary term that means total taxes are not raised”
• better rental terms»Möjliggöra mer rättvisa hyror genom att potentiella hyresgästers värdering av boendet ges större vikt« (2022 manifesto ↗)“Enable fairer rents by giving potential tenants' valuation of the housing greater weight”

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 stop plans for a reintroduced property tax, increase housing construction and facilitate financing of housing in rural areas. The counter-proposal's demand to investigate abolishing property fees for someone who settles permanently in a previously vacant building and more favourable rules for subletting aligns with that direction and with the principle that policy should be conducted for all of Sweden. However, the plan does not address these specific tax rules, which is why the support is inferred.

• opposition to property taxdecisive»Sverigedemokraterna vill stoppa planerna på återinförd fastighetsskatt, sänka elpriserna och möjliggöra fler finansieringsformer för unga och förstagångsköpare av bostäder.« (2022 manifesto ↗)“Sweden Democrats want to stop plans for a reintroduced property tax, lower electricity prices and enable more financing forms for young people and first-time home buyers.”
• facilitate rural living»Finansiering av bostäder på landsbygden bör underlättas.« (2022 manifesto ↗)“Financing of housing in rural areas should be facilitated.”
• increased housing supply»Öka bostadsbyggandet« (2022 manifesto ↗)“Increase housing construction”
• the whole country shall thrive»Bedriva en politik för hela Sverige« (2022 manifesto ↗)“Conduct policy for all of Sweden”

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.