2023-05-242022/23:SkU12 · p.12SkUTaxation

Preparedness levy

New contingency tax to fund defence spending

What's at stake: At stake is how the gradual increase in defence spending should be funded, and whether a new targeted tax on those best able to pay should be introduced for that purpose, or whether funding should be arranged differently.

Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.

What the vote decides

The reservation wanted an inquiry into a new contingency tax on those with the greatest financial means to fund the defence build-up, while the committee was not prepared to recommend such a tax.

Yes Yes — the committee proposal

The committee rejects the motion and is not prepared to recommend a contingency tax of the kind proposed.

No No — the reservations

Reservation 16 (S, V)

The reserving parties (S, V) want an inquiry into a new contingency tax paid by those with the greatest financial means, to contribute six to eight billion kronor toward funding the gradual increase in defence spending to two percent of GDP.

Summarised from the committee report. Party labels in the summary come from the report, not from the vote.

VSMPCLKDMSD
YesNoAbstainAbsent

What do the votes mean here?

Yes The committee proposal: rejecting the motions (keeping things as they are).

No Backing the counter-proposal: reservation 16 by S, V.

Abstain The party marks a position of its own that is not one of the two final alternatives.

What each plan points to — and how the party voted

For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.

PlanVoteConfidenceEvidence
Vown reservationNoNo 0/18/0/6follows the planconfidence: mediumnot addressed
Sown reservationNoNo 0/93/0/14follows the planconfidence: highexplicit
MPNoYes 13/0/0/5departs from the planconfidence: mediumderived
CYesYes 21/0/0/3follows the planconfidence: highexplicit
LYesYes 11/0/0/5follows the planconfidence: mediumderived
KDYesYes 14/0/0/5follows the planconfidence: mediumderived
MYesYes 59/0/0/9follows the planconfidence: highexplicit
SDYesYes 63/0/0/9follows the planconfidence: mediumderived

Committee proposal

The Riksdag rejects the motions 2022/23:1544 by Linus Sköld (S), 2022/23:1705 by Annika Strandhäll (S) and 2022/23:2138 by Niklas Karlsson et al. (S) proposal 8.

Original (Swedish)

Riksdagen avslår motionerna 2022/23:1544 av Linus Sköld (S), 2022/23:1705 av Annika Strandhäll (S) och 2022/23:2138 av Niklas Karlsson m.fl. (S) yrkande 8.

Riksdag decision: The Riksdag directed a notification to the government to clarify the law on investment savings accounts. An investment savings account is a savings form that is taxed on a standardized basis, which means that the tax is not based on the actual return but on an annual tax calculated on the value of the assets in the account. The Riksdag considers that there are currently limited opportunities for savers to deposit shares subscribed in connection with an initial public offering or a new share issue directly into an investment savings account. According to current regulations, one must have one's investment savings account with the issuing institution that handles the initial public offering in order to deposit one's shares directly. If one has one's investment savings account with another party, the shares must go through a securities account into the investment savings account. With such a transfer, the shares are thus considered sold for tax purposes, meaning that any capital gains must be reported and capital losses deducted. The clarification means that holders of investment savings accounts are to be treated equally and thus be able to participate in more share issues. The notification came in connection with the Riksdag's treatment of motions submitted during the general motion period 2022. The Riksdag said no to other motions regarding enterprise, capital and property. The Riksdag considers that work is already underway in the areas covered by the motions.

Counter-proposals

Plan vs actual vote

Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.

VVänsterpartietNoNofollows the plannot addressed

The plan's overarching tax line is that those with large capital assets and highest incomes should contribute more, not ordinary wage earners, and that capital taxation should increase.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan's overarching tax line is that those with large capital assets and highest incomes should contribute more, not ordinary wage earners, and that capital taxation should increase. A targeted tax paid by those with the greatest economic capacity follows that line. That the funds go to defense appropriations conflicts with the plan's opposition to increased militarization, but the tax demand itself aligns closely with the plan's distribution policy.

Original (Swedish)

Planens bärande skattelinje är att de med stora kapitaltillgångar och högsta inkomster ska bidra mer, inte vanliga löntagare, och att kapitalbeskattningen ska öka. En riktad skatt som betalas av dem med störst ekonomisk bärkraft följer den linjen. Att medlen går till försvarsanslagen skaver mot planens motstånd mot ökad militarisering, men själva skattekravet ligger nära planens fördelningspolitik.

  • tax on the wealthydecisive»Vi vill inte höja skatten för vanliga löntagare utan på mångmiljonarv, lyxvillor och stora aktievinster som man inte ens behöver jobba för.« (2022 manifesto ↗)“We don't want to raise taxes for ordinary wage earners but on multi-million inheritances, luxury villas, and large stock gains that you don't even need to work for.”
  • increased capital taxation»innebär en ökad beskattning av kapital och högre skatt på de högsta« (party programme ↗)“means increased taxation of capital and higher tax on the highest”
  • economic capacity should contribute»Det är hög tid att de få som har stora kapitaltillgångar bidrar mer till omställningen.« (2022 manifesto ↗)“It is high time that the few who have large capital assets contribute more to the transition.”
  • opposition to militarization»Vänsterpartiet anser att Sverige ska vara en röst för fred och rättvisa, inte för ökad militarisering.« (2022 manifesto ↗)“The Left Party believes that Sweden should be a voice for peace and justice, not for increased militarization.”

flags: malkonflikt_omfordelning_vs_militarisering

SSocialdemokraternaNoNofollows the planexplicit

The plan contains precisely this commitment: a preparedness tax for the very wealthy, linked to defence expenditure increasing to two per cent of GDP by 2028 at the latest.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan contains precisely this commitment: a preparedness tax for the very wealthy, linked to defence expenditure increasing to two per cent of GDP by 2028 at the latest. The counter-proposal wants to investigate a tax paid by those with the greatest financial capacity to finance the same ramp-up. This also aligns with the plan's principle that taxes shall be progressive and levied according to financial capacity. The plan therefore supports the demand.

Original (Swedish)

Planen innehåller exakt detta åtagande: en beredskapsskatt för de allra rikaste, kopplad till att försvarsanslagen ska öka till två procent av BNP senast 2028. Motförslaget vill utreda en skatt som betalas av dem med störst bärkraft för att finansiera samma upptrappning. Det ligger också i linje med planens princip att skatter ska vara progressiva och tas ut efter bärkraft. Planen stöder därför kravet.

  • preparedness tax for the wealthydecisive»Vi vill införa en beredskapsskatt för de allra rikaste.« (2022 manifesto ↗)“We want to introduce a preparedness tax for the very wealthy.”
  • defence spending at two per cent»Anslagen till det militära försvaret ska öka till motsvarande två procent av BNP.« (2022 manifesto ↗)“Appropriations for military defence shall increase to correspond to two per cent of GDP.”
  • tax according to capacity»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes shall be progressive and levied according to financial capacity”
MPMiljöpartietNoYesdeparts from the planderived

The plan's distribution principle is that those who are well off shall contribute more, among other things through progressive taxation of capital, which is close to the counter-proposal's tax on those with the greatest economic capacity.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan's distribution principle is that those who are well off shall contribute more, among other things through progressive taxation of capital, which is close to the counter-proposal's tax on those with the greatest economic capacity. The plan also wants to increase appropriations for preparedness, although with emphasis on civil defense. That the money is earmarked for military buildup is not the plan's priority, hence medium-high confidence.

Original (Swedish)

Planens fördelningsprincip är att den som har det gott ställt ska bidra mer, bland annat genom progressiv beskattning av kapital, vilket ligger nära motförslagets skatt på dem med störst ekonomisk bärkraft. Planen vill dessutom öka anslagen till beredskap, om än med tyngdpunkt på det civila försvaret. Att pengarna öronmärks för militär upptrappning är inte planens prioritering, därav medelhög säkerhet.

  • progressive capital taxationdecisive»att de med mest pengar, som också orsakar större utsläpp, ska bidra mer till omställningen och välfärden genom en progressiv beskattning av kapital.« (2022 manifesto ↗)“that those with the most money, who also cause greater emissions, shall contribute more to the transition and welfare through progressive taxation of capital.”
  • capacity determines contribution»Den som har det gott ställt ska bidra mer än den som har små marginaler.« (2022 manifesto ↗)“Those who are well off shall contribute more than those who have small margins.”
  • increased preparedness appropriations»satsa en större andel av försvarets pengar på det civila försvaret, och öka anslagen till krisberedskap.« (2022 manifesto ↗)“invest a larger share of defense spending on civil defense, and increase appropriations for crisis preparedness.”
  • decreased divides»De ekonomiska klyftorna ska minska.« (party programme ↗)“Economic divides shall decrease.”

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.

CCenterpartietYesYesfollows the planexplicit

The election manifesto is categorical: the total tax burden must come down and the party will not participate in tax increases that harm jobs or personal savings.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The election manifesto is categorical: the total tax burden must come down and the party will not participate in tax increases that harm jobs or personal savings. The counter-proposal instead demands a new targeted tax on those with the greatest economic capacity. The plan supports the ramp-up to two per cent of GDP for defence, but designates housekeeping with the taxpayer's money within the framework as the way forward, not a new tax.

Original (Swedish)

Valmanifestet är kategoriskt: det totala skattetrycket ska ner och partiet medverkar inte till skattehöjningar som skadar jobben eller det egna sparandet. Motförslaget kräver tvärtom en ny riktad skatt på dem med störst ekonomisk bärkraft. Planen stöder upptrappningen till två procent av BNP för försvaret, men anvisar hushållning med skattebetalarnas pengar inom ramverket som väg dit, inte en ny skatt.

  • no tax increasesdecisive»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 over the next term. We will not participate in any tax increases that harm jobs, personal savings or make it more expensive to live.”
  • two per cent for defence»Sverige behöver satsa två procent av BNP på försvaret så snart det är praktiskt möjligt och gå med i Nato.« (2022 manifesto ↗)“Sweden needs to invest two per cent of GDP in defence as soon as practically possible and join NATO.”
  • husband public funds»Politiken ska hushålla med skattebetalarnas pengar.« (2022 manifesto ↗)“Politics shall husband the taxpayer's money.”
  • less steep tax scale»Därför måste skatteskalan göras mindre brant, så att den inte bestraffar ansträngningar och utveckling« (party programme ↗)“Therefore the tax scale must be made less steep, so that it does not punish effort and development”
LLiberalernaYesYesfollows the planderived

The plan goes to the election on lowering taxes and explicitly criticises the recent years' tax increases; a new targeted tax on those with the greatest economic capacity contradicts that direction.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan goes to the election on lowering taxes and explicitly criticises the recent years' tax increases; a new targeted tax on those with the greatest economic capacity contradicts that direction. The tax reform shall clearly lower the tax on work and enterprise, not introduce new taxes. The plan shares the target of two per cent of GDP for defence, but wishes to reach it without new taxation.

Original (Swedish)

Planen går till val på att sänka skatterna och kritiserar uttryckligen de senaste årens skattehöjningar; en ny riktad skatt på dem med störst ekonomisk bärkraft går emot den linjen. Skattereformen ska tydligt sänka skatten på jobb och företagande, inte tillföra nya skatter. Planen delar däremot målet om två procent av BNP till försvaret, men vill nå det utan ny beskattning.

  • no to new tax increasesdecisive»Detta är resultatet av en politik som höjt bidragen i samma takt som skatterna. 47 skattehöjningar har det hunnit bli på bara åtta år.« (2022 manifesto ↗)“This is the result of a policy that raised subsidies at the same rate as taxes. 47 tax increases in just eight years.”
  • tax reform with lowered tax»Därför behövs en ny genomgripande skattereform.« (party programme ↗)“Therefore we need a new comprehensive tax reform.”
  • lower tax on work»Det ska löna sig bättre att arbeta, utbilda sig och ta ansvar.« (party programme ↗)“It shall pay better to work, educate oneself and take responsibility.”
  • two per cent for defence»Vi vill därför redan 2025 se ett försvarsanslag om 2 procent av BNP« (2022 manifesto ↗)“We therefore want to see a defence allocation of 2 per cent of GDP already in 2025”
KDKristdemokraternaYesYesfollows the planderived

The plan requires that individuals to the greatest extent possible keep their own wages or pensions, that capital taxes are competitive and that taxation does not erode property rights.

Plan documents: party programme

Reasoning and quotes

The plan requires that individuals to the greatest extent possible keep their own wages or pensions, that capital taxes are competitive and that taxation does not erode property rights. A new targeted tax on those with the greatest capacity contradicts these commitments, even though the plan shares the goal of a deterrent defence with sufficient resources. The plan therefore points to other forms of financing than a new tax.

Original (Swedish)

Planen kräver att den enskilde i största möjliga utsträckning får behålla sin egen lön eller pension, att kapitalskatterna är konkurrenskraftiga och att beskattning inte urholkar äganderätten. En ny riktad skatt på dem med störst bärkraft går emot dessa åtaganden, även om planen delar målet om ett krigsavhållande försvar med tillräckliga resurser. Planen pekar därför på annan finansiering än en ny skatt.

  • keep one's own incomedecisive»Skattesystemet ska vara utformat så att den enskilde i största möjliga utsträckning får behålla sin egen« (party programme ↗)“The tax system shall be designed so that individuals to the greatest extent possible keep their own”
  • competitive capital taxes»Kapitalskatterna måste därför vara konkurrenskraftiga.« (party programme ↗)“Capital taxes must therefore be competitive.”
  • taxation without eroded property rights»andra former av beskattning får inte urholka äganderätten och ska utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling.« (party programme ↗)“other forms of taxation must not erode property rights and shall be designed according to established tax principles such as tax according to capacity and equal treatment.”
  • deterrent defence capacity»kan verka krigsavhållande vid säkerhetspolitiska kriser« (party programme ↗)“can act as a deterrent in security policy crises”

Worldstate weighed in: Inflation 10.5 per cent squeezes households — sharpens the plan's opposition to new tax increases; Escalation of defence spending towards two per cent of GDP — creates real need for financing, but the plan does not point to a new tax

MModeraternaYesYesfollows the planexplicit

The election manifesto promises a tax-rise ceiling meaning that overall taxes are not raised and states that more tax is not a solution.

Plan documents: 2022 manifesto

Reasoning and quotes

The election manifesto promises a tax-rise ceiling meaning that overall taxes are not raised and states that more tax is not a solution. The buildup to two per cent of GDP shall according to the plan be financed through prioritizations and an efficiency office that releases resources for defence. The counter-proposal's demand for a new targeted standby tax thus directly contradicts the plan.

Original (Swedish)

Valmanifestet lovar ett skattehöjarstopp som innebär att de samlade skatterna inte höjs och konstaterar att mer skatt inte är någon lösning. Upptrappningen till två procent av BNP ska enligt planen finansieras genom prioriteringar och ett effektiviseringskansli som frigör resurser till försvaret. Motförslagets krav på en ny riktad beredskapsskatt strider därmed direkt mot planen.

  • tax-rise ceilingdecisive»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax-rise ceiling during the coming mandate period that means overall taxes are not raised”
  • no new taxes»mer skatt är ingen lösning« (2022 manifesto ↗)“more tax is not a solution”
  • defence through reallocation»Inrätta ett effektiviseringskansli som ska gå inom alla myndigheters ekonomi för att frigöra resurser till försvaret« (2022 manifesto ↗)“Establish an efficiency office that shall go through all government agencies' budgets to release resources for defence”
  • two per cent for defence»Verka för att försvarsanslagen uppgår till motsvarande 2 procent av BNP redan år 2025« (2022 manifesto ↗)“Work towards defence appropriations amounting to two per cent of GDP already in 2025”
SDSverigedemokraternaYesYesfollows the planderived

The plan shares the goal that defence in the long term should be financed with at least two per cent of GDP, but states that the resources should be freed through reallocation of public expenditure and reduced costs for migration, development assistance and EU fees.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan shares the goal that defence in the long term should be financed with at least two per cent of GDP, but states that the resources should be freed through reallocation of public expenditure and reduced costs for migration, development assistance and EU fees. The counter-proposal instead demands a new targeted tax on those with the greatest economic capacity, which contradicts the plan's demands for taxes that do not hamper business and competitiveness. The goal is shared but the financing method is rejected.

Original (Swedish)

Planen delar målet att försvaret långsiktigt ska finansieras med minst två procent av BNP, men anger att medlen ska frigöras genom omprioritering av offentliga utgifter och minskade kostnader för migration, bistånd och EU-avgift. Motförslaget kräver i stället en ny riktad skatt på dem med störst ekonomisk bärkraft, vilket strider mot planens krav på skatter som inte hämmar företagande och konkurrenskraft. Målet delas alltså, men finansieringsmetoden avvisas.

  • no competition-hampering taxesdecisive»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hamper Swedish companies in international competition”
  • two per cent for defence»säkerställa långsiktig finansiering av försvaret om minst två procent av BNP inom en tioårsperiod« (2022 manifesto ↗)“ensure long-term financing of defence of at least two per cent of GDP within a ten-year period”
  • reallocation before tax increase»Se över offentliga utgifter och rikta om medel till välfärden och rättsväsendet« (2022 manifesto ↗)“Review public expenditure and reallocate funds to welfare and the justice system”
  • financing through savings»Minska kostnaderna för migrationspolitik, bistånd, EU-bidrag och klimatåtgärder som kan göras mer effektiva« (2022 manifesto ↗)“Reduce costs for migration policy, development assistance, EU grants and climate measures that can be made more efficient”

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Sources and documents

Documents under consideration

Source: The Swedish Parliament