Tonnage Tax

The documents do not address tonnage taxation. The nearest principle is the demand for a simple, stable and solidary tax system where tax levels again need to increase, which speaks against now widening a favorable special arrangement for shipping companies. That the plan wants to steer heavy transport to sustainable shipping pulls partly in another direction, but concerns transport modes and not corporate taxation.

• solidary tax systemdecisive»skattesystem där de rikaste åter börjar betala sin del.« (party programme ↗)“tax system where the richest again begin paying their share.”
• sustainable shipping»Tunga transporter behöver styras till järnväg och hållbar sjöfart.« (2022 manifesto ↗)“Heavy transport needs to be steered toward rail and sustainable shipping.”

The party programme wishes to restructure transport systems so that road transport is replaced by rail and shipping, and the election manifesto wishes to strengthen the long-term conditions for business in an export-dependent country. A revision of the tonnage tax that makes the system as permissive as our neighbours' can be derived from these commitments. The plan however does not address tonnage taxation, which is why the assessment is uncertain.

• more goods by seadecisive»vägtransporter ersätts med järnvägstransporter och sjötrafik« (party programme ↗)“road transport is replaced by rail transport and shipping”
• long-term business conditions»Stärk de långsiktiga förutsättningarna för företagande och innovation« (2022 manifesto ↗)“Strengthen the long-term conditions for business and innovation”
• export-dependent economy»För ett litet och exportberoende land som Sverige är den globala handeln helt avgörande« (2022 manifesto ↗)“For a small and export-dependent country like Sweden global trade is absolutely crucial”

The plan demands that maritime shipping emissions be included in emissions trading and that the real environmental costs be reflected in the price. To now expand the tonnage tax's favourable scheme to more ship types and smaller vessels without environmental conditions goes against that principle. The plan certainly wants to move goods from road to sea, but it does not support a general eased tax collection for shipping.

• shipping shall bear its emissionsdecisive»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.”
• the polluter pays»De verkliga kostnaderna för att utvinna råvaror« (party programme ↗)“The real costs for extracting raw materials”
• goods from road to sea»utveckla järnväg, sjöfart och kombiterminaler så att« (party programme ↗)“develop railways, shipping and combined transport terminals so that”

The plan requires globally competitive taxes and that Sweden's competitive strength as an entrepreneurial nation is reinforced. Revising the tonnage tax so that speed requirements, specialized vessels and minimum vessel size do not make the system narrower than in neighbouring countries is an application of that, as is the requirement for simpler rules for companies. The plan therefore supports the motion point.

• competitive taxesdecisive»Våra skatter behöver vara globalt konkurrenskraftiga, stimulera till innovationer och entreprenörskap« (party programme ↗)“Our taxes need to be globally competitive, stimulate innovation and entrepreneurship”
• strengthened competitiveness»Vår konkurrenskraft som företagarnation måste därför förstärkas« (party programme ↗)“Our competitive strength as an entrepreneurial nation must therefore be reinforced”
• lower tax on enterprise»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare.« (2022 manifesto ↗)“Lower tax on jobs and enterprise, especially for small businesses and the self-employed.”
• deregulation»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clean up the bureaucratic jungle for entrepreneurs, large and small.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The election manifesto requires competitive and easy to understand tax levels to encourage business and investment, and the party programme highlights maritime transport's importance for infrastructure and that tax policy shall promote wealth-creating forces. Revising tonnage tax so it is no more restrictive than neighbouring countries' is in line with this. However, tonnage taxation is not mentioned in the plan, so the conclusion is derived.

• internationally 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 business, education and investment.”
• maritime transport's importance»Goda möjligheter till sjötransporter är ett viktigt inslag i infrastrukturen.« (party programme ↗)“Good opportunities for maritime transport are an important part of infrastructure.”
• tax promotes business»Skattepolitiken ska gynna de välståndsbildande krafterna« (party programme ↗)“Tax policy shall promote the wealth-creating forces”

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 maritime nation be strong through long-term and competitive conditions, and that taxes be competitive and rules as simple as possible. The counter-proposal's requirements to expand the tonnage tax - changed speed requirements, special ships and lower minimum ship size - follow from that commitment when the current system is less permissive than neighbouring countries'. The plan therefore speaks for a revision.

• strong Swedish maritime industrydecisive»Sveriges ställning som sjöfartsnation bör« (party programme ↗)“Sweden's position as a maritime nation should”
• competitive taxation»Kapitalskatterna måste därför vara konkurrenskraftiga.« (party programme ↗)“Capital taxes must therefore be competitive.”
• simple tax rules»skattereglerna utformas så enkelt som möjligt« (party programme ↗)“tax rules are designed as simply as possible”
• small businesses at the centre»De små och medelstora företagen, som ofta är familjeföretag« (party programme ↗)“The small and medium-sized businesses, which are often family businesses”

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 the tax system become simpler and that corporate taxes are competitive and encourage investment in Sweden, and points out high taxes and complicated rules as obstacles to business. The counter-proposal's demand that the tonnage tax be revised now, since the system is less permissive than our neighbors', is precisely a matter of tax competitiveness. The plan also generally wants to lower taxes on business and reduce the regulatory burden.

• competitive corporate taxesdecisive»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“If that is to happen, the tax system must become simpler, and corporate, knowledge and capital taxes must be competitive and encourage investment in Sweden.”
• obstacles to business must be removed»Sveriges välstånd bygger på ett dynamiskt och livskraftigt näringsliv. Men höga skatter, krångliga tillståndsprocesser och byråkrati sätter käppar i hjulet för innovation och tillväxt.« (2022 manifesto ↗)“Sweden's prosperity is built on a dynamic and viable business sector. But high taxes, complicated approval processes and bureaucracy put obstacles in the way of innovation and growth.”
• lower tax on business»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen incentives for investment, research and enterprise through lower taxes on 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 red tape”

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 strengthening Swedish shipping, both for employment and education opportunities and as part of total defence. It furthermore requires taxes that do not deviate too much from the world and do not hamper Swedish companies in international competition. Revising the tonnage tax so that it is at least as permissive as neighbouring countries' follows from these commitments.

• strengthened Swedish shippingdecisive»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 education opportunities but not least because shipping is part of total defence.”
• taxes in line with the world»Skattepolitiken måste därför syfta till konkurrenskraftiga skatter som inte avviker för mycket från omvärlden, framförallt de skatter som läggs på företagen.« (2022 manifesto ↗)“Tax policy must therefore aim at competitive taxes that do not deviate too much from the world, especially the taxes placed on companies.”
• 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 hamper Swedish companies in international competition”
• shipping carries trade»Hamnar och sjöfarten är en viktig del i Sveriges import och export.« (2022 manifesto ↗)“Ports and shipping are an important part of Sweden's imports and exports.”

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.