2026-06-112025/26:SkU29 · p.2SkUTaxation
Intra-group leasing
Limit on intra-group ship chartering under tonnage taxation
What's at stake: The question affects the competitiveness of Swedish shipping companies compared with companies in countries that allow freer deployment of vessels within a group, while any change requires a clear group definition to comply with EU state-aid rules.
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, beyond the proposed limit of 50 percent of gross tonnage, an unlimited possibility should be introduced for shipping groups to charter out vessels without crew within the same group, or whether the government's proposal is sufficient pending further work on a group definition.
Yes Yes — the committee proposal
The committee backs the government's proposal for an expanded possibility of intra-group chartering of qualified vessels without crew up to 50 percent of gross tonnage, and rejects the motion calling for unlimited intra-group chartering. The committee notes that the government considers a group definition may need to be developed and expects the government to continue monitoring the issue.
No No — the reservations
Reservation 1 (S, V, C, MP)
The reservation (S, V, C, MP) welcomes the proposals in the bill but sees a shortcoming in the lack of a possibility for shipping companies to freely deploy their vessels within the same group (intra-group bareboat chartering). It refers to the European Commission's decision practice (including Malta 2017, Portugal 2018 and Ireland 2003), which shows that ship ownership and sea transport operations can be separated within a group without breaching state-aid rules, and argues that the absence of this possibility systematically disadvantages Swedish shipping companies compared with competitors in, among others, Ireland and Malta. It wants the government to promptly bring forward a proposal for unlimited intra-group chartering of own vessels.
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 1 by S, V, C, 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 | Yes | No 0/20/0/1 | departs from the plan | confidence: low | not addressed |
| S | No | No 0/104/0/2 | follows the plan | confidence: low | not addressed |
| MP | Yes | No 0/17/0/1 | departs from the plan | confidence: low | not addressed |
| C | No | No 0/23/0/1 | follows the plan | confidence: medium | not addressed |
| L | No | Yes 16/0/0/0 | departs from the plan | confidence: low | not addressed |
| KD | No | Yes 19/0/0/0 | departs from the plan | confidence: medium | not addressed |
| M | No | Yes 66/0/0/0 | departs from the plan | confidence: medium | not addressed |
| SD | No | Yes 70/0/0/0 | departs from the plan | confidence: medium | not addressed |
Committee proposal
Parliament rejects motion 2025/26:4128 by Niklas Karlsson et al. (S).
Original (Swedish)
Riksdagen avslår motion 2025/26:4128 av Niklas Karlsson m.fl. (S).
Riksdag decision: The Government wants to improve the tonnage taxation system. The system means that income from qualified shipping operations is calculated standardly based on vessels' net tonnage. The purpose of the improvements is to strengthen Sweden's competitiveness in the shipping industry. Parliament voted for the Government's proposal. The Government's proposal means that the tonnage taxation system is expanded to include certain activities within specialized shipping greater opportunities to rent out qualified vessels without crew within the framework of tonnage-taxed operations changed conditions for a vessel to be qualified more generous terms for companies to use a so-called accelerated depreciation fund. The proposals also mean that certain clarifications and adjustments are made to the regulations to achieve better compliance with the Commission's guidelines for state aid and decision-making practice. The proposals mean amendments to the income tax law and the tax procedure law. The amendments come into effect on July 20, 2026 and are applied for the first time for tax years beginning after December 31, 2026.
Counter-proposals
- The counter-proposal wants to allow unlimited intra-group vessel leasing within the same shipping company group. (S, V, C, MP) — Reservation 1
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 it as a fundamental problem when ownership is separated from the activity the company is built on, and instead wants greater societal insight into companies to check tax and employment fraud.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan sees it as a fundamental problem when ownership is separated from the activity the company is built on, and instead wants greater societal insight into companies to check tax and employment fraud. Unlimited intra-group leasing of ships without crew widens precisely that space within a tax-favoured system, without corresponding demands on conditions. The plan does not directly address tonnage taxation, but its line against wage dumping and tax arrangements speaks against the counter-proposal's demands.
Original (Swedish)
Planen ser det som ett grundproblem när ägandet skiljs från den verksamhet företaget bygger på, och vill i stället ha större samhällelig insyn i företag för att stävja fusk med skatter och anställningar. En obegränsad koncernintern uthyrning av fartyg utan besättning vidgar just det utrymmet inom ett skattegynnat system, utan motsvarande krav på villkor. Planen behandlar inte tonnagebeskattning direkt, men dess linje mot lönedumpning och skatteupplägg talar emot motförslagets krav.
- ownership separated from activitydecisive»I många företag märks kapitalets instabilitet när ägandet skiljs från« (party programme ↗)“In many companies capital's instability is evident when ownership is separated from”
- insight against tax fraud»Vi vill gå mot en större samhällelig insyn« (party programme ↗)“We want to move towards greater societal insight”
- against wage dumping and fraud»Lönedumpning, ekonomisk brottslighet och utnyttjande är centrala hot idag.« (2022 manifesto ↗)“Wage dumping, economic crime and exploitation are central threats today.”
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 says nothing about intra-group ship leasing or the design of tonnage taxation.
Plan documents: party programme
Reasoning and quotes
The plan says nothing about intra-group ship leasing or the design of tonnage taxation. The closest principle is the requirement for strong competitiveness and promoted Swedish exports, which speaks to Swedish shipping companies not being systematically disadvantaged against foreign competitors. The plan's requirement that collective agreements are the norm simultaneously sets a limit to how far such reliefs may go.
Original (Swedish)
Planen säger ingenting om koncernintern uthyrning av fartyg eller tonnagebeskattningens utformning. Närmast liggande princip är kravet på stark konkurrenskraft och främjad svensk export, som talar för att svenska rederier inte systematiskt ska missgynnas mot utländska konkurrenter. Planens krav på kollektivavtal som norm sätter samtidigt en gräns för hur långt sådana lättnader får gå.
- strengthened competitivenessdecisive»Innovationskraft, gott företagsklimat och stark konkurrenskraft för ökad tillväxt.« (party programme ↗)“Innovation, good business climate and strong competitiveness for increased growth.”
- promoted Swedish exports»Insatser för att främja svensk export, värna frihandeln och motverka protektionism.« (party programme ↗)“Measures to promote Swedish exports, safeguard free trade and counter protectionism.”
- collective agreements as norm»Kollektivavtal som norm, försvar av den svenska modellen.« (party programme ↗)“Collective agreements as the norm, defence of the Swedish model.”
The plan says nothing about intra-group vessel leasing or the design of tonnage taxation.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan says nothing about intra-group vessel leasing or the design of tonnage taxation. The nearest lying commitments are to counteract large corporations' tax planning and to have the tax system even out divides, which speaks against expanding a special tax arrangement for shipping groups. The plan does wish to shift goods to maritime transport, but conditions it on shipping's emissions being priced.
Original (Swedish)
Planen säger ingenting om koncernintern uthyrning av fartyg eller tonnagebeskattningens utformning. Närmast liggande åtaganden är att motverka storföretags skatteplanering och att skattesystemet ska utjämna klyftor, vilket talar mot att utvidga ett särskilt skatteupplägg för rederikoncerner. Planen vill visserligen flytta gods till sjöfart, men villkorar det med att sjöfartens utsläpp prissätts.
- counteract tax planningdecisive»Storföretag och förmögna personer kan med hjälp av skatteplanering ofta undvika att« (party programme ↗)“Large corporations and wealthy individuals can often avoid through tax planning”
- tax system's distributional role»Skattesystemet ska motverka ett klassamhälle genom att utjämna de ekonomiska« (party programme ↗)“The tax system shall counteract a class society by evening out the economic”
- shipping shall bear its emissions»höja priset på utsläppsrätter i EU, inkludera utsläpp från flyg och sjöfart i systemet och införa klimattullar på varor från länder utanför EU.« (2022 manifesto ↗)“raise the price of emission allowances in the EU, include emissions from aviation and shipping in the system and introduce climate tariffs on goods from countries outside the EU.”
- shift of goods to maritime transport»överflyttning från landsväg till järnväg och sjöfart.« (party programme ↗)“shift from road to rail and maritime transport.”
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 undertakes to clear up the regulatory tangle for entrepreneurs, both large and small, and that Sweden's competitiveness as an entrepreneurial nation shall be strengthened under growing global competitive pressure.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan undertakes to clear up the regulatory tangle for entrepreneurs, both large and small, and that Sweden's competitiveness as an entrepreneurial nation shall be strengthened under growing global competitive pressure. A regulatory framework that prevents Swedish shipping companies from freely disposing of their own vessels within the group is precisely such an obstacle against foreign competitors. Promptly developing a proposal for unlimited in-house vessel leasing thus follows from the plan.
Original (Swedish)
Planen åtar sig att rensa upp i regelträsket för entreprenörer, stora som små, och att Sveriges konkurrenskraft som företagarnation ska förstärkas i ett växande globalt konkurrenstryck. Ett regelverk som hindrar svenska rederier från att fritt disponera egna fartyg inom koncernen är just ett sådant hinder gentemot utländska konkurrenter. Att skyndsamt ta fram ett förslag om obegränsad koncernintern uthyrning följer därför av planen.
- regulatory simplification for businessdecisive»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear up the regulatory tangle for entrepreneurs, both large and small.”
- strengthened Swedish competitiveness»Sverige står inför ett växande globalt konkurrenstryck, där produktion flyttas till låglöneländer.« (party programme ↗)“Sweden faces growing global competitive pressure, where production moves to low-wage countries.”
- openness to the world market»Sverige klarar sig inte utan frihandel. Öppna upp fler marknader för svenska varor och tjänster.« (2022 manifesto ↗)“Sweden cannot manage without free trade. Open up more markets for Swedish goods and services.”
- good conditions for enterprise»Goda villkor för entreprenörer, egenföretagare och små företag är därför avgörande för att skapa nya jobb.« (party programme ↗)“Good conditions for entrepreneurs, self-employed and small businesses are therefore crucial for creating new jobs.”
The plan requires internationally competitive tax conditions and rules that secure competition on equal terms, and points out maritime transport as an important element in infrastructure.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan requires internationally competitive tax conditions and rules that secure competition on equal terms, and points out maritime transport as an important element in infrastructure. That Swedish shipping companies are disadvantaged against foreign competitors because internal bareboat leasing is missing is precisely the kind of distortion the plan wants to avoid. The plan does not, however, take a stand on the details of tonnage taxation.
Original (Swedish)
Planen kräver internationellt konkurrenskraftiga skattevillkor och regler som säkrar konkurrens på lika villkor, och pekar ut sjötransporterna som ett viktigt inslag i infrastrukturen. Att svenska rederier missgynnas mot utländska konkurrenter för att koncernintern bareboat saknas är just en sådan snedvridning planen vill undvika. Planen tar dock inte ställning till tonnagebeskattningens detaljer.
- competitive taxesdecisive»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.”
- competition on equal terms»Lagar och regler ska slå vakt om äganderätt, konkurrens på lika villkor, rättssäkerhet och att enskilda människor har likvärdiga och goda möjligheter att nå sina livsmål.« (party programme ↗)“Laws and regulations shall protect property rights, competition on equal terms, legal certainty and that private individuals have equivalent and good opportunities to reach their life goals.”
- shipping conditions»Goda möjligheter till sjötransporter är ett viktigt inslag i infrastrukturen.« (party programme ↗)“Good opportunities for maritime transport are an important element in infrastructure.”
- reduced regulatory burden»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig och europeisk nivå, och offentliga beslut analyseras ur småföretagarperspektiv.« (party programme ↗)“The regulatory burden on small enterprises shall decrease, through efforts at municipal, state and European level, and public decisions analyzed from a small business perspective.”
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 Sweden's position as a seafaring nation is strong through long-term and competitive conditions, and that the state is responsible for equal conditions and counteracts cumbersome rules.
Plan documents: party programme
Reasoning and quotes
The plan requires that Sweden's position as a seafaring nation is strong through long-term and competitive conditions, and that the state is responsible for equal conditions and counteracts cumbersome rules. The counter-proposal's requirement for unlimited intra-group hiring is precisely aimed at ensuring that Swedish shipping companies are not disadvantaged against foreign competitors. It thus aligns with the documents' business policy.
Original (Swedish)
Planen kräver att Sveriges ställning som sjöfartsnation är stark genom långsiktiga och konkurrenskraftiga villkor, och att staten ansvarar för likvärdiga villkor och motverkar krångliga regler. Motförslagets krav på obegränsad koncernintern uthyrning syftar just till att svenska rederier inte ska missgynnas mot utländska konkurrenter. Det ligger därför i linje med dokumentens näringspolitik.
- competitive shippingdecisive»ställning som sjöfartsnation bör vara stark genom långsiktiga och konkurrenskraftiga villkor.« (party programme ↗)“position as a seafaring nation should be strong through long-term and competitive conditions.”
- equal conditions for enterprises»Dessutom måste staten ta det övergripande ansvaret för att likvärdiga villkor ska gälla för« (party programme ↗)“Moreover, the state must take the overall responsibility for equal conditions to apply for”
- counteract cumbersome rules»förutsättningar för företagande över hela landet. Byråkrati och krångliga regler ska« (party programme ↗)“conditions for enterprise throughout the country. Bureaucracy and cumbersome rules shall”
- long-term rules of the game»Det är viktigt att de regler staten ställer upp för företagen är långsiktiga.« (party programme ↗)“It is important that the rules the state sets for enterprises are long-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 plan commits to conditions for starting, growing and expanding being good and that a third of regulatory red tape should be removed.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan commits to conditions for starting, growing and expanding being good and that a third of regulatory red tape should be removed. A rule that prevents shipping companies from freely using their own vessels within the group is precisely such a competitive barrier that the plan wants to remove. Strengthening incentives for investment in Sweden points in the same direction. The requirement is supported.
Original (Swedish)
Planen åtar sig att villkoren för att starta, växa och expandera ska vara goda och att en tredjedel av regelkrånglet ska bort. En regel som hindrar rederier från att fritt disponera egna fartyg inom koncernen är just ett sådant konkurrenshinder som planen vill undanröja. Att stärka drivkrafterna för investeringar i Sverige talar åt samma håll. Kravet stöds.
- good conditions for companies to growdecisive»Villkoren för att starta, växa och expandera behöver vara goda för att fler ska våga lämna trygga och välbetalda jobb för att starta företag.« (2022 manifesto ↗)“Conditions for starting, growing and expanding need to be good for more people to dare leave safe and well-paid jobs to start a business.”
- reduced regulatory burden»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of companies' administrative costs and a third of regulatory red tape”
- incentives for investment in Sweden»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen the incentives for investment, research and entrepreneurship, through lower taxes on business”
- market economy and contractual freedom»Grunden för Sveriges välstånd är en marknadsekonomi baserad« (party programme ↗)“The basis for Sweden's prosperity is a market economy based”
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 strengthen Swedish shipping and establishes that taxes must not be at a level that hinders Swedish companies in international competition.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan wants to strengthen Swedish shipping and establishes that taxes must not be at a level that hinders Swedish companies in international competition. The counter-proposal's demand for unlimited intra-group chartering, with reference to the fact that Swedish shipping companies are systematically disadvantaged compared to foreign competitors, follows from these commitments. The plan furthermore emphasizes shipping's role in total defence.
Original (Swedish)
Planen vill stärka svensk sjöfart och slår fast att skatter inte får ligga på en nivå som hämmar svenska företag i den internationella konkurrensen. Motförslagets krav på obegränsad koncernintern uthyrning, med hänvisning till att svenska rederier systematiskt missgynnas gentemot utländska konkurrenter, följer av dessa åtaganden. Planen framhåller dessutom sjöfartens roll i totalförsvaret.
- strengthened Swedish shippingdecisive»Stärka svensk sjöfart« (2022 manifesto ↗)“Strengthen Swedish shipping”
- competitive taxes»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”
- shipping part of total defence»Vi behöver även stärka den svenska sjöfarten för att säkra arbets- och utbildningstillfällen men inte minst för att sjöfarten är en del av totalförsvaret.« (2022 manifesto ↗)“We also need to strengthen Swedish shipping to secure employment and training opportunities but not least because shipping is part of total defence.”
- Swedish competitiveness»Prioritera svensk industri och konkurrenskraft« (2022 manifesto ↗)“Prioritize Swedish industry and competitiveness”
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:SkU29)
- Committee report full text (HD01SkU29)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2025/26:4128 — med anledning av prop. 2025/26:243 Förbättrade regler för svensk tonnagebeskattning av Niklas Karlsson m.fl. (S)
- Proposition 2025/26:243 — Förbättrade regler för svensk tonnagebeskattning
Source: The Swedish Parliament