2026-03-042025/26:SkU14 · p.5SkUTaxation

Declaration, etc.

Litigation costs in tax cases and reporting duties for associations

What's at stake: Litigation costs can deter small businesses from appealing decisions they consider wrong, while an outdated reporting threshold burdens volunteer treasurers in non-profit and sports associations with unnecessary administration.

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

What the vote decides

At issue is whether current rules on compensation for litigation costs in tax cases, and the threshold for associations' reporting duties, are reasonable, or whether an inquiry should be launched to make it easier and cheaper for small businesses to appeal and for non-profit associations to handle their administration.

Yes Yes — the committee proposal

The committee notes that there is already scope for deferred payment and compensation for litigation costs in certain cases, and that the Tax Agency is already working to reduce the regulatory burden on businesses, and therefore sees no reason to launch further inquiries into litigation costs or the reporting threshold.

No No — the reservations

Reservation 12 (C)

The reserving party wants the government to swiftly launch an inquiry into a fairer system for compensating litigation costs in tax cases, since small businesses today risk forgoing appeals for cost reasons, along with a review of the reporting threshold for associations, which has been unchanged since 1938.

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 12 by C.

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
VNoYes 19/0/0/3departs from the planconfidence: mediumnot addressed
SNoYes 93/0/0/13departs from the planconfidence: mediumnot addressed
MPNoAbstain 0/0/15/3departs from the planconfidence: mediumnot addressed
Cown reservationNoNo 0/19/1/4follows the planconfidence: highexplicit
LNoYes 14/0/0/2departs from the planconfidence: mediumderived
KDNoYes 16/0/0/3departs from the planconfidence: mediumnot addressed
MNoYes 60/0/0/8departs from the planconfidence: mediumnot addressed
SDNoYes 61/0/0/10departs from the planconfidence: mediumnot addressed

Broke with the party line

CAlireza Akhondi (C, Stockholms län)Abstain — party line: No

MPs whose vote differs from their party's majority position in this division. Marked with a dark ring in the chamber view.

Committee proposal

The Riksdag rejects the motions 2025/26:1879 by Laila Naraghi (S), 2025/26:1973 by Ann-Sofie Lifvenhage (M), 2025/26:1995 by Sten Bergheden (M), 2025/26:2126 by Sten Bergheden (M), 2025/26:2189 by Sten Bergheden (M), 2025/26:2319 by Ann-Sofie Lifvenhage (M), 2025/26:2478 by Jesper Skalberg Karlsson and Anna af Sillén (both M) demand 1, 2025/26:2835 by Anders Ådahl et al. (C) demand 8, 2025/26:3180 by Anne-Li Sjölund et al. (C) demand 9 and 2025/26:3755 by Patrik Karlson (L).

Original (Swedish)

Riksdagen avslår motionerna 2025/26:1879 av Laila Naraghi (S), 2025/26:1973 av Ann-Sofie Lifvenhage (M), 2025/26:1995 av Sten Bergheden (M), 2025/26:2126 av Sten Bergheden (M), 2025/26:2189 av Sten Bergheden (M), 2025/26:2319 av Ann-Sofie Lifvenhage (M), 2025/26:2478 av Jesper Skalberg Karlsson och Anna af Sillén (båda M) yrkande 1, 2025/26:2835 av Anders Ådahl m.fl. (C) yrkande 8, 2025/26:3180 av Anne-Li Sjölund m.fl. (C) yrkande 9 och 2025/26:3755 av Patrik Karlson (L).

Riksdag decision: The Riksdag said no to 120 proposals in motions from the general motion period 2025. The proposals concern, among other things, making taxes and fees visible, F-tax status, tax evasion, population registration, protected personal data and the Customs Agency's authority and operations. The Riksdag refers, among other things, to initiatives already taken and ongoing work.

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.

VVänsterpartietNoYesdeparts from the plannot addressed

The plan demands that legal certainty be maintained through among other things legal aid and independent scrutiny, which bears the demand for fairer compensation for court costs when small businesses otherwise refrain from appealing.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan demands that legal certainty be maintained through among other things legal aid and independent scrutiny, which bears the demand for fairer compensation for court costs when small businesses otherwise refrain from appealing. The plan also wants to see good conditions for sound companies and strong independence for voluntary organizations, which speaks for a review of the organizations' control duty threshold. The plan does not address tax procedure in detail, so the assessment is derived.

Original (Swedish)

Planen kräver att rättssäkerheten upprätthålls genom bland annat rättshjälp och oberoende granskning, vilket bär kravet på en rättvisare ersättning för processkostnader när småföretag annars avstår från att överklaga. Planen vill också se goda villkor för sunda företag och stark självständighet för föreningslivet, vilket talar för en översyn av föreningarnas kontrolluppgiftsgräns. Planen behandlar inte skatteförfarandet i detalj, varför bedömningen är härledd.

  • legal certainty and legal aiddecisive»Rättssäkerheten behöver upprätthållas genom rättshjälp, medborgerlig« (party programme ↗)“Legal certainty needs to be maintained through legal aid, citizen”
  • good conditions for sound companies»Vi vill se goda villkor för sunda företag« (party programme ↗)“We want to see good conditions for sound companies”
  • strong voluntary organizations»Vi driver på för villkor som säkrar en stark« (party programme ↗)“We push for conditions that ensure strong”
  • small businesses' conditions»Du som arbetar hårt inom ditt eget småföretag, i konkurrens med storbolag.« (2022 manifesto ↗)“You who work hard within your own small business, in competition with large companies.”

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.

SSocialdemokraternaNoYesdeparts from the plannot addressed

The plan stands guard over the principles of the rule of law and a legal system built on everyone's equality before the law, which supports the demand for more legally secure compensation for procedural costs when small businesses would otherwise refrain from appealing.

Plan documents: party programme

Reasoning and quotes

The plan stands guard over the principles of the rule of law and a legal system built on everyone's equality before the law, which supports the demand for more legally secure compensation for procedural costs when small businesses would otherwise refrain from appealing. The commitment to security for small business points the same way, as does the will to protect viable grassroots movements when the administrative burden of associations shall be reduced.

Original (Swedish)

Planen slår vakt om rättsstatens principer och en rättsordning byggd på allas likhet inför lagen, vilket bär kravet på en rättssäkrare ersättning för processkostnader när småföretag annars avstår från att överklaga. Åtagandet om trygghet för småföretagare pekar åt samma håll, liksom viljan att värna livskraftiga folkrörelser när föreningars administrativa börda ska minskas.

  • equality before the lawdecisive»En rättsordning som bygger på allas likhet inför lagen.« (party programme ↗)“A legal system built on everyone's equality before the law.”
  • security for small business»Trygghet för småföretagare.« (party programme ↗)“Security for small business.”
  • rule of law principles»Slå vakt om rättsstatens principer.« (party programme ↗)“Stand guard over the principles of the rule of law.”
  • viable grassroots movements»Livskraftiga folkrörelser för att hålla ihop samhället.« (party programme ↗)“Viable grassroots movements to hold society together.”

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.

MPMiljöpartietNoAbstaindeparts from the plannot addressed

The plan states that everyone shall be equal before the law and that legal security must be guaranteed throughout the justice system, which becomes empty if small businesses refrain from appealing due to cost reasons.

Plan documents: party programme

Reasoning and quotes

The plan states that everyone shall be equal before the law and that legal security must be guaranteed throughout the justice system, which becomes empty if small businesses refrain from appealing due to cost reasons. It also wants to make it easier to do business and that conditions for civil society shall be long-term and clear. Reviewing compensation for legal costs and the administrative burden for non-profit treasurers follows from these commitments.

Original (Swedish)

Planen slår fast att alla ska vara lika inför lagen och att rättssäkerheten måste garanteras i hela rättssystemet, vilket blir tomt om småföretag avstår från att överklaga av kostnadsskäl. Den vill också göra det enklare att driva företag och att villkoren för civilsamhället ska vara långsiktiga och tydliga. Att se över ersättningen för processkostnader och den administrativa bördan för ideella kassörer följer av dessa åtaganden.

  • legal security for everyonedecisive»Alla ska vara lika inför lagen och rättssäkerheten måste garanteras i hela rättssystemet.« (party programme ↗)“Everyone shall be equal before the law and legal security must be guaranteed throughout the justice system.”
  • facilitate for small businesses»Miljöpartiet vill stärka möjligheterna för människor med goda idéer att starta och driva företag.« (party programme ↗)“The Green Party wants to strengthen the opportunities for people with good ideas to start and run businesses.”
  • clear conditions for associations»Stöd och villkor för civilsamhället måste vara långsiktiga och tydliga.« (party programme ↗)“Support and conditions for civil society must be long-term and clear.”
  • facilitate voluntary engagement»Vi vill att fler människor ska ha möjlighet att lägga tid och engagemang på att organisera sig.« (party programme ↗)“We want more people to have the opportunity to devote time and commitment to organising themselves.”

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.

CCenterpartietNoNofollows the planexplicit

The plan explicitly requires that the possibility of suing the state and municipality shall not be reserved for those with high income and wants to create a possibility for compensation for legal counsel when the individual had grounds to have their case heard.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan explicitly requires that the possibility of suing the state and municipality shall not be reserved for those with high income and wants to create a possibility for compensation for legal counsel when the individual had grounds to have their case heard. The counter-proposal's requirement for more secure regulation of court costs in tax cases, so that small businesses do not refrain from appealing on grounds of cost, is the same commitment. The requirement for a review of the monetary limit for associations' reporting obligations is supported by the deregulation line.

Original (Swedish)

Planen kräver uttryckligen att möjligheten att processa mot stat och kommun inte ska vara förbehållen dem med hög inkomst och vill skapa en möjlighet till ersättning för ombud när den enskilde haft skäl att få sin sak prövad. Motförslagets krav på en rättssäkrare reglering av processkostnader i skattemål, så att småföretag inte avstår från att överklaga av kostnadsskäl, är samma åtagande. Kravet på översyn av beloppsgränsen för föreningars kontrolluppgifter stöds av regelförenklingslinjen.

  • compensation for legal counseldecisive»Vi vill skapa en möjlighet för enskilda att kunna få ersättning för ombud i förvaltningsärenden då denne haft skäl att få sin sak prövad.« (2022 manifesto ↗)“We want to create a possibility for individuals to receive compensation for legal counsel in administrative cases when they have had grounds to have their case heard.”
  • equal access to legal review»Möjligheten att processa mot stat eller kommun, då man har goda skäl att få sin sak prövad, ska i en liberal demokrati inte vara en rätt förbehållen de med hög inkomst.« (2022 manifesto ↗)“The possibility of suing the state or municipality, when one has good grounds to have one's case heard, must in a liberal democracy not be a right reserved for those with high income.”
  • reduced administration»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear away regulatory red tape for entrepreneurs, large and small.”
  • light burden for civil society»beskatta det så lite som möjligt.« (party programme ↗)“tax it as little as possible.”
LLiberalernaNoYesdeparts from the planderived

The plan demands that individuals' opportunities to assert their rights against government agencies increase and that the right to compensation for government mistakes improve, which is the core of the question of compensation for court costs in tax cases.

Plan documents: party programme

Reasoning and quotes

The plan demands that individuals' opportunities to assert their rights against government agencies increase and that the right to compensation for government mistakes improve, which is the core of the question of compensation for court costs in tax cases. It also demands reduced regulatory burden for small businesses and good conditions for civil society, which affects the amount limit for organizations' control reports. The counter-proposal's demands are therefore supported.

Original (Swedish)

Planen kräver att den enskildes möjligheter att hävda sina rättigheter gentemot myndigheterna ökar och att rätten till kompensation vid myndigheters misstag förbättras, vilket är kärnan i frågan om ersättning för processkostnader i skattemål. Den kräver också minskad regelbörda för små företag och goda förutsättningar för civilsamhället, vilket träffar beloppsgränsen för föreningars kontrolluppgifter. Motförslagets krav stöds därför.

  • strengthened legal standing against agenciesdecisive»Den enskildes möjligheter att hävda sina rättigheter gentemot myndigheterna måste öka.« (party programme ↗)“Individuals' opportunities to assert their rights against government agencies must increase.”
  • compensation for government error»Rätten till kompensation eller skadestånd vid myndigheters misstag eller övergrepp behöver förbättras.« (party programme ↗)“The right to compensation or damages for government mistakes or abuse needs to be improved.”
  • 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 businesses shall decrease, through efforts at municipal, national and European levels, and public decisions analyzed from a small-business perspective.”
  • good conditions for civil society»Politiken ska bidra till att det civila samhället ges goda förutsättningar.« (party programme ↗)“Policy shall contribute to civil society being given good conditions.”

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.

KDKristdemokraternaNoYesdeparts from the plannot addressed

The plan requires that courts' position is strong and that individuals thereby gain a stronger position against the state and municipality; that small businesses refrain from appealing due to cost reasons undermines exactly this.

Plan documents: party programme

Reasoning and quotes

The plan requires that courts' position is strong and that individuals thereby gain a stronger position against the state and municipality; that small businesses refrain from appealing due to cost reasons undermines exactly this. The plan also wants forthcoming laws to be tested from a small business perspective and for tax rules to be as simple as possible, and it wants to facilitate non-profit activity.

Original (Swedish)

Planen kräver att domstolarnas ställning är stark och att den enskilda människan därigenom får en starkare ställning gentemot stat och kommun; att småföretag avstår från att överklaga av kostnadsskäl underminerar just detta. Planen vill också att tillkommande lagar prövas ur ett småföretagarperspektiv och att skattereglerna är så enkla som möjligt, och den vill underlätta för ideell verksamhet.

  • the individual's position against the statedecisive»Domstolarnas ställning ska vara stark och självständig. Den enskilda människan får« (party programme ↗)“Courts' position shall be strong and independent. The individual”
  • small business perspective»Tillkommande lagar bör prövas ur ett« (party programme ↗)“Forthcoming laws should be tested from”
  • simple tax rules»utformas så enkelt som möjligt för att därigenom underlätta för bland annat« (party programme ↗)“be designed as simply as possible to thereby facilitate”
  • facilitate non-profit sector»Ideell verksamhet ska prioriteras framför kommersiella intressen vid utformningen av« (party programme ↗)“Non-profit activity shall be prioritized over commercial interests in the design of”

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.

MModeraternaNoYesdeparts from the plannot addressed

The counter-proposal wants to make compensation for legal costs in tax cases more legally secure and review an amount limit that creates unnecessary administration for non-profit organizations.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The counter-proposal wants to make compensation for legal costs in tax cases more legally secure and review an amount limit that creates unnecessary administration for non-profit organizations. The plan promises to remove a third of red tape and administrative costs and to shorten authorities' processing times, while the party programme requires that all exercise of public power should be governed by law and predictable. Both elements of the counter-proposal are thus in the plan's direction.

Original (Swedish)

Motförslaget vill göra ersättningen för processkostnader i skattemål rättssäkrare och se över en beloppsgräns som skapar onödig administration för ideella föreningar. Planen lovar att ta bort en tredjedel av regelkrånglet och de administrativa kostnaderna och att korta myndigheternas handläggningstider, medan idéprogrammet kräver att all offentlig maktutövning ska vara lagstyrd och förutsebar. Båda leden i motförslaget ligger därmed i planens riktning.

  • reduced administrative burdendecisive»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 red tape”
  • legally secure exercise of power»All offentlig maktutövning ska vara lagstyrd och vägledas av« (party programme ↗)“All exercise of public power should be governed by law and guided by”
  • more efficient authority processes»Korta myndigheternas handläggningstider genom en bortre tidsgräns« (2022 manifesto ↗)“Shorten authorities' processing times through a final deadline”

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.

SDSverigedemokraternaNoYesdeparts from the plannot addressed

The plan wants to simplify regulations, improve legal security and reduce small businesses' administrative burden.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan wants to simplify regulations, improve legal security and reduce small businesses' administrative burden. Investigating fairer compensation for procedural costs in tax cases hits precisely the situation where costs for the individual business owner do not match social benefit, and a review of the unchanged amount threshold for associations' information obligations reduces unnecessary administration. The plan also states that existing rules need to be reviewed.

Original (Swedish)

Planen vill förenkla regelverken, förbättra rättssäkerheten och avlasta småföretagens administrativa börda. Att utreda en rättvisare ersättning för processkostnader i skattemål träffar just den situation där kostnaderna för den enskilde företagaren inte motsvarar nyttan, och en översyn av den oförändrade beloppsgränsen för föreningars kontrolluppgifter minskar onödig administration. Planen slår också fast att befintliga regler behöver ses över.

  • reduced administrative burdendecisive»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and reduce small businesses' administrative burden”
  • legally secure regulations»Förenkla regelverken och förbättra rättssäkerheten« (2022 manifesto ↗)“Simplify regulations and improve legal security”
  • unnecessary rules out»För att få fler och växande företag är det viktigt att ta bort onödiga regler där kostnaderna för företagen inte motsvarar nyttan för samhället.« (2022 manifesto ↗)“To get more and growing businesses it is important to remove unnecessary rules where the costs to businesses do not match society's benefit.”
  • review of existing rules»Nya regler ska vara kostnadseffektiva och befintliga regler behöver ses över.« (2022 manifesto ↗)“New rules should be cost-effective and existing rules need to be reviewed.”

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

Documents under consideration

Source: The Swedish Parliament