2026-04-012025/26:JuU11 · p.9JuUJustice
Accounting fraud
Criminal liability for bookkeeping offences related to prostitution
What's at stake: If people exploited in prostitution risk being punished for offences arising from that exploitation, it may deter them from seeking help or cooperating in investigations against those who exploit them; the issue therefore concerns victim protection and the ability to prosecute trafficking and procuring.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether people who are exploited in prostitution should be exempted from criminal liability for offences such as bookkeeping violations that arise from that exploitation, or whether the current arrangement, without such an exemption, should stand, as the committee favors.
Yes Yes — the committee proposal
The committee notes that extensive work to prevent and combat prostitution is already under way, a high priority for the government, and therefore sees no reason for parliament to take a separate initiative on the issue; the motion is rejected.
No No — the reservations
Reservation 9 (V, MP)
The reservation (V, MP) stresses that many of the women exploited in prostitution have come to Sweden from other countries, sometimes against their will, and that they should always be regarded as crime victims; so that they are not afraid to seek help and to cooperate in convicting the perpetrators, the reservation wants the government to take measures so that people exploited in prostitution are not punished for, for example, bookkeeping offences because of this.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 9 by V, MP.
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.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | No 0/17/0/5 | follows the plan | confidence: high | derived |
| S | No | Yes 90/0/0/16 | departs from the plan | confidence: medium | derived |
| MP | No | No 0/15/0/3 | follows the plan | confidence: medium | not addressed |
| C | No | Yes 19/0/0/5 | departs from the plan | confidence: medium | derived |
| L | No | Yes 12/0/0/4 | departs from the plan | confidence: medium | not addressed |
| KD | No | Yes 16/0/0/3 | departs from the plan | confidence: low | not addressed |
| M | No | Yes 55/0/0/11 | departs from the plan | confidence: medium | not addressed |
| SD | No | Yes 59/0/0/11 | departs from the plan | confidence: medium | not addressed |
Committee proposal
The Riksdag rejects motion 2025/26:3361 by Annika Hirvonen et al. (MP) item 3.
Original (Swedish)
Riksdagen avslår motion 2025/26:3361 av Annika Hirvonen m.fl. (MP) yrkande 3.
Riksdag decision: The Riksdag rejected 122 proposals in motions from the general motion period 2025 on criminal law matters. The proposals address, among other things, crimes against persons and the property of others, measures against certain types of crimes and penalties and special consequences of crimes. The Riksdag refers, among other things, to the fact that work is already underway in the areas covered by the proposals.
Counter-proposals
- The counter-proposal wants to criminalize strangulation violence in sexual contexts. (V, MP) — Reservation 9
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.
The plan sees sex buying as an expression of patriarchal violence and states that trafficking in women's bodies shall cease, with the person exploited as the vulnerable party.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan sees sex buying as an expression of patriarchal violence and states that trafficking in women's bodies shall cease, with the person exploited as the vulnerable party. Penalties shall be designed carefully so they do not worsen problems, and the justice system shall take exploited persons' experiences seriously. That persons exploited in prostitution shall not be punished for for example bookkeeping crime as a consequence of exploitation follows directly from that crime victim perspective.
Original (Swedish)
Planen ser sexköp som ett uttryck för patriarkalt våld och slår fast att handeln med kvinnors kroppar ska upphöra, med den som utnyttjas som utsatt part. Påföljder ska utformas noggrant så att de inte förvärrar problem, och rättssystemet ska ta de utsattas erfarenheter på allvar. Att personer som utnyttjas i prostitution inte ska straffas för exempelvis bokföringsbrott till följd av utnyttjandet följer direkt av den brottsoffersynen.
- trafficking shall ceasedecisive»en bärande del i kvinnors frigörelse och rätt till sina kroppar att den« (party programme ↗)“a significant part in women's liberation and right to their bodies is that”
- targeted work against sex buying»de olika uttryck det tar sig, som sexköp och hedersförtryck.« (party programme ↗)“the various forms it takes, such as sex buying and honour oppression.”
- exploited persons shall be taken seriously»Det är viktigt att rättssystemet fungerar, att kvinnors erfarenheter tas på allvar och att de som begår brott döms.« (2022 manifesto ↗)“It is important that the justice system functions, that women's experiences are taken seriously and that those who commit crimes are sentenced.”
- sanctions shall not worsen conditions»Straff och andra påföljder för brott behöver vara noggrant« (party programme ↗)“Penalties and other sanctions for crimes need to be carefully”
The plan wants to see a strong society that protects those in a vulnerable position from being exploited and requires close cooperation against human trafficking.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan wants to see a strong society that protects those in a vulnerable position from being exploited and requires close cooperation against human trafficking. That those exploited in prostitution are punished for, for instance, bookkeeping crime counteracts that victims dare to seek help and cooperate in prosecuting offenders, which the plan instead wants to achieve. The plan therefore supports the counter-proposal's requirement.
Original (Swedish)
Planen vill se ett starkt samhälle som skyddar den som är i en utsatt position från att exploateras och kräver nära samarbete mot handel med människor. Att den som utnyttjas i prostitution straffas för exempelvis bokföringsbrott motverkar att offren vågar söka hjälp och medverka till att gärningsmän lagförs, vilket planen tvärtom vill uppnå. Planen stöder därför motförslagets krav.
- protection against exploitationdecisive»Socialdemokratin vill se ett starkt samhälle som skyddar den som befinner sig i en utsatt position« (party programme ↗)“Social democracy wants to see a strong society that protects those in a vulnerable position”
- against human trafficking»Nära internationellt samarbete mot gränsöverskridande kriminalitet, inte minst handel« (party programme ↗)“Close international cooperation against cross-border crime, not least trafficking”
- stop sexual crimes»Krafttag för att stoppa hedersrelaterat våld, sexualbrott och mäns våld mot kvinnor.« (2022 manifesto ↗)“Forceful action to stop honour-related violence, sexual crimes and men's violence against women.”
- prosecute offenders»Åtgärder för att gripa och lagföra kriminella grupperingars toppskikt.« (party programme ↗)“Measures to apprehend and prosecute the top tier of criminal groups.”
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 society shall clearly act against perpetrators and not limit victims' freedom, and that human trafficking and sexual exploitation shall be combated with the same force as other serious crime.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan establishes that society shall clearly act against perpetrators and not limit victims' freedom, and that human trafficking and sexual exploitation shall be combated with the same force as other serious crime. Prosecuting persons exploited in prostitution for for example bookkeeping offences targets precisely the victims and deters them from seeking help and cooperating in legal proceedings. The plan also establishes that criminal justice policy shall be victim-centred.
Original (Swedish)
Planen slår fast att samhället tydligt ska agera mot förövarna och inte begränsa offrens frihet, och att människohandel och sexhandel ska bekämpas med samma kraft som annan grov kriminalitet. Att personer som utnyttjas i prostitution straffas för exempelvis bokföringsbrott drabbar just offren och avskräcker dem från att söka hjälp och medverka i rättsprocesser. Planen slår också fast att rättspolitiken ska ha brottsoffret i centrum.
- action against perpetrators, not victimsdecisive»Vi måste tydligt agera mot våldsutövare, inte begränsa offrens frihet.« (party programme ↗)“We must clearly act against perpetrators of violence, not limit victims' freedom.”
- human trafficking as serious crime»Mäns våld mot kvinnor, hedersförtryck och människohandel ska bekämpas med samma kraft som annan grov kriminalitet.« (party programme ↗)“Male violence against women, honour oppression and human trafficking shall be combated with the same force as other serious crime.”
- victim perspective»Rättspolitiken ska också ha brottsoffret i centrum.« (party programme ↗)“Criminal justice policy must also be victim-centred.”
- prostitution is not consent»skärpa samtyckeslagen så att det blir tydligt att prostitution inte innebär samtycke till sex.« (2022 manifesto ↗)“strengthen the consent law so that it becomes clear that prostitution does not imply consent to sex.”
The election manifesto requires that victim perspectives are strengthened and that those subjected to crime receive redress and better support, and the party programme wants to see a society free from human trafficking and prostitution.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto requires that victim perspectives are strengthened and that those subjected to crime receive redress and better support, and the party programme wants to see a society free from human trafficking and prostitution. That those exploited in prostitution instead risk prosecution for accounting fraud works against both commitments and prevents perpetrators from being prosecuted. Criminal policy shall according to the plan support crime victims.
Original (Swedish)
Valmanifestet kräver att brottsofferperspektivet stärks och att den som utsatts för brott får upprättelse och bättre stöd, och partiprogrammet vill se ett samhälle fritt från människohandel och prostitution. Att den som utnyttjas i prostitution i stället riskerar straff för bokföringsbrott motverkar båda åtagandena och hindrar att gärningsmän lagförs. Kriminalpolitiken ska enligt planen stödja brottsdrabbade.
- strengthened victim perspectivedecisive»Brottsofferperspektivet måste stärkas. Den som utsatts för brott ska få upprättelse och bättre stöd.« (2022 manifesto ↗)“Victim perspectives must be strengthened. Those subjected to crime shall receive redress and better support.”
- free from human trafficking»vill se ett samhälle fritt från våld i hemmet, människohandel och prostitution.« (party programme ↗)“Want to see a society free from domestic violence, human trafficking and prostitution.”
- support crime victims»Kriminalpolitiken ska därför både förebygga och avskräcka från brott, stödja brottsdrabbade och stimulera dem som har begått olagliga handlingar till en ny livssituation utan brottslighet.« (party programme ↗)“Criminal policy shall therefore both prevent and deter crime, support crime victims and encourage those who have committed illegal acts towards a new life situation without criminality.”
- support for crime victims»Det är också viktigt att brottsoffer får bättre stöd och att eftervåldet bekämpas.« (2022 manifesto ↗)“It is also important that crime victims receive better support and that post-violence is combated.”
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 party programme describes prostitution as part of boundless organised trafficking and establishes that the vulnerable shall receive protection and support and can be given crime victim status, while the most important measure is to eliminate demand.
Plan documents: party programme
Reasoning and quotes
The party programme describes prostitution as part of boundless organised trafficking and establishes that the vulnerable shall receive protection and support and can be given crime victim status, while the most important measure is to eliminate demand. To instead criminalise the exploited for accounting crime undermines both and deters from seeking help. The counter-proposal's requirements therefore follow from the plan.
Original (Swedish)
Partiprogrammet beskriver prostitution som en del av den gränslösa organiserade människohandeln och slår fast att de utsatta ska få skydd och stöd och kunna ges brottsofferstatus, medan den viktigaste insatsen är att få bort efterfrågan. Att i stället lagföra den utnyttjade för bokföringsbrott motverkar båda delarna och avskräcker från att söka hjälp. Motförslagets krav följer därför av planen.
- crime victim status for vulnerabledecisive»Prostituerade ska få skydd och stöd att gå vidare och kunna ges brottsofferstatus.« (party programme ↗)“Prostituted persons shall receive protection and support to move on and can be given crime victim status.”
- human trafficking behind prostitution»Prostitution är i dag ofta en del av den gränslösa organiserade människohandeln.« (party programme ↗)“Prostitution is today often part of boundless organised trafficking.”
- demand, not the vulnerable»Den viktigaste insatsen är att få bort efterfrågan.« (party programme ↗)“The most important measure is to eliminate demand.”
- support for crime victims»Insatser för att stödja brottsoffer är ett huvuduppdrag för både rättsväsende och socialtjänst.« (party programme ↗)“Efforts to support crime victims are a main task for both the justice system and social services.”
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 society takes the side of the crime victim and makes trafficking in human beings and sexualized human trafficking priority areas in crime fighting.
Plan documents: party programme
Reasoning and quotes
The plan requires that society takes the side of the crime victim and makes trafficking in human beings and sexualized human trafficking priority areas in crime fighting. The person exploited in prostitution is in the plan's sense a crime victim, which argues for measures that prevent her from being punished for crimes that follow from exploitation. The requirement that all crimes shall be prosecuted without exception pulls the other way, which is why the uncertainty is great.
Original (Swedish)
Planen kräver att samhället ställer sig på brottsoffrets sida och gör handeln med människor och den sexualiserade slavhandeln till prioriterade områden i brottsbekämpningen. Den som exploaterats i prostitution är i planens mening ett brottsoffer, vilket talar för åtgärder som gör att hon inte straffas för brott som följer av exploateringen. Kravet att alla brott ska beivras utan undantag drar åt motsatt håll, varför osäkerheten är stor.
- side of the crime victimdecisive»Samhället ska ställa sig på brottsoffrets sida.« (party programme ↗)“Society shall take the side of the crime victim.”
- combat sexual exploitation»sexualiserade slavhandeln med kvinnor och barn« (party programme ↗)“sexualized trafficking in women and children”
- prioritized fight against human trafficking»Handeln med droger och människor bör vara prioriterade« (party programme ↗)“Trafficking in drugs and human beings should be priority areas”
- no exceptions from prosecution»Alla brott ska effektivt och utan undantag beivras« (party programme ↗)“All crimes shall be effectively and without exception prosecuted”
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 guiding principle here is that the rule of law must always stand on the crime victim's side and that the victim's position in legal proceedings must be greatly strengthened.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's guiding principle here is that the rule of law must always stand on the crime victim's side and that the victim's position in legal proceedings must be greatly strengthened. Someone exploited in prostitution instead risking punishment for bookkeeping crimes counteracts both this and the plan's zero tolerance for female oppression, since fear of punishment prevents cooperation against perpetrators. The plan does not address bookkeeping crimes, so coverage is derived.
Original (Swedish)
Planens bärande princip här är att rättssamhället alltid ska stå på brottsoffrets sida och att brottsoffrets ställning i rättsprocessen kraftigt ska stärkas. Att den som utnyttjas i prostitution i stället riskerar straff för bokföringsbrott motverkar både detta och planens nolltolerans mot kvinnoförtryck, eftersom rädslan för straff hindrar medverkan mot gärningsmännen. Planen tar inte upp bokföringsbrott, varför coverage är härledd.
- victim in focusdecisive»Rättssamhället måste alltid stå på brottsoffrets sida. Moderaterna kommer kraftigt stärka brottsoffrets ställning i rättsprocessen.« (2022 manifesto ↗)“The rule of law must always stand on the crime victim's side. The Moderate Party will greatly strengthen the victim's position in legal proceedings.”
- victim perspective»Brottsoffrens perspektiv är viktigt i kriminalpolitiken.« (party programme ↗)“The crime victim's perspective is important in criminal policy.”
- no to female oppression»Kvinnofientliga traditioner och strukturer kan aldrig accepteras i ett fritt, öppet och jämställt samhälle.« (2022 manifesto ↗)“Misogynist traditions and structures can never be accepted in a free, open and equal society.”
- protection for witnesses»Stärka skyddet för vittnen och brottsoffer« (2022 manifesto ↗)“Strengthen protection for witnesses and crime victims”
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 criminal policy fundamental principle is that crime victims' interests must always be placed before the perpetrator's and that the crime victim's position and support should be strengthened.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan's criminal policy fundamental principle is that crime victims' interests must always be placed before the perpetrator's and that the crime victim's position and support should be strengthened. That those exploited in prostitution should not be punished for accounting offenses as a result of the exploitation follows from that principle, just as victims must dare participate so perpetrators can be prosecuted. The plan also wants to strengthen the fight against violence and abuse.
Original (Swedish)
Planens rättspolitiska grundsats är att brottsoffrets intressen alltid ska sättas före gärningsmannens och att brottsoffrets ställning och stöd ska stärkas. Att den som utnyttjas i prostitution inte ska straffas för bokföringsbrott till följd av utnyttjandet följer av den principen, liksom att offer ska våga medverka så att gärningsmän kan lagföras. Planen vill också stärka kampen mot våld och övergrepp.
- victim before perpetratordecisive»Brottsoffers och potentiella brottsoffers intressen måste i alla lägen sättas framför« (party programme ↗)“Crime victims' and potential crime victims' interests must in all cases be placed before”
- strengthened victim position»Stärka brottsoffrets ställning och öka stödet till brottsoffer« (2022 manifesto ↗)“Strengthen the crime victim's position and increase support to crime victims”
- victim perspective»Utformningen av politiken måste ske utifrån brottsoffrets bästa, inte gärningsmannen.« (2022 manifesto ↗)“The design of policy must be done based on the crime victim's best interest, not the perpetrator's.”
- against sexual exploitation»Stärka kampen mot våld och överfall« (2022 manifesto ↗)“Strengthen the fight against violence and assault”
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.
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Sources and documents
- The committee report on riksdagen.se (2025/26:JuU11)
- Committee report full text (HD01JuU11)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2025/26:1012 — Straffskärpning för olagliga vägblockader av Daniel Persson (SD)
- Motion 2025/26:1090 — Tillträdesförbud till butiker i praktiken av Peder Björk m.fl. (S)
- Motion 2025/26:1098 — Tillträdesförbud till en kommun för dömda i gängrelaterad brottslighet av Anna Lasses (C)
- Motion 2025/26:1135 — Fullgott skydd för barn och unga mot alla former av sexuella övergrepp och sexuell exploatering av Martina Johansson (C)
- Motion 2025/26:114 — Utvidgning av brottet olaga integritetsintrång av Angelica Lundberg (SD)
- Motion 2025/26:1162 — Undantag från kravet på dubbel straffbarhet vid köp av sexuella tjänster utomlands av Adrian Magnusson och Sofia Skönnbrink (båda S)
- Motion 2025/26:1256 — Utredning om fängelsestraff för män som köper sex av Denis Begic (S)
- Motion 2025/26:1328 — Vårdnadstvister och konsekvenser av Runar Filper (SD)
- Motion 2025/26:1354 — Stärk lagstiftningen till skydd för tjänstehundar och tjänstehästar av Roger Hedlund och Mattias Eriksson Falk (båda SD)
- Motion 2025/26:1397 — Djurs rätt i tjänst av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:1399 — Skydd av minderåriga från att utnyttjas sexuellt av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:1401 — Upprepad brottslighet av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:1405 — Slopad preskriptionstid för sexualbrott av Johanna Rantsi (M)
- Motion 2025/26:1411 — Störande av demokratiskt arbete av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:1441 — Avskaffande av pubertetsrekvisitet av Patrik Lundqvist m.fl. (S)
- Motion 2025/26:1543 — Barnens rätt av Alireza Akhondi (C)
- Motion 2025/26:1600 — Eftersupning som ett särskilt brott av Gustaf Lantz (S)
- Motion 2025/26:1649 — Reformering av lagen om hets mot folkgrupp av Leonid Yurkovskiy och Jonas Andersson (båda SD)
- Motion 2025/26:1672 — Skärpt lagstiftning mot gromning och införande av bestämmelse om lockbete av Katarina Tolgfors m.fl. (M)
- Motion 2025/26:1742 — Skärpt lagstiftning mot samhällsfarlig aktivism av Jan Ericson (M)
Source: The Swedish Parliament