2024-06-122023/24:SkU11 · p.12SkUTaxation
Taxation of sexual services
What's at stake: People who sell sexual services are often in a vulnerable position, and taxing that income touches both their financial situation and the state's role in relation to an activity linked to a criminal act, namely the purchase. The outcome also affects how authorities handle support for people in vulnerable situations.
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 income from the sale of sexual services should be exempted from taxation, or whether the current arrangement, under which such income is taxed like any other income, should continue to apply.
Yes Yes — the committee proposal
The Committee notes that under the general rule all income is taxable and that there is no legal way to exempt income from the sale of sexual services from taxation. The Committee agrees this is an important question but does not want to preempt the ongoing work within the Government Offices following a state inquiry, and therefore rejects the motion.
No No — the reservations
Reservation 24 (C, MP)
The reservation points out that buying sexual services is criminalized while selling is not, yet the Tax Agency still taxes income arising from a criminal act, namely the purchase. According to the reservation, the state collecting revenue this way borders on a form of money laundering, and the government should review the Tax Agency's instructions and, if needed, propose legislative changes clarifying that such income should not be taxed.
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 24 by 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 | No | No 1/18/0/5 | follows the plan | confidence: low | not addressed |
| S | Yes | Yes 91/0/0/15 | follows the plan | confidence: low | derived |
| MP | No | No 0/15/0/3 | follows the plan | confidence: low | not addressed |
| C | Yes | No 0/21/0/3 | departs from the plan | confidence: low | not addressed |
| L | No | Yes 12/0/0/4 | departs from the plan | confidence: low | not addressed |
| KD | No | Yes 16/0/0/3 | departs from the plan | confidence: low | not addressed |
| M | Yes | Yes 58/0/0/10 | follows the plan | confidence: low | not addressed |
| SD | No | Yes 63/0/0/9 | departs from the plan | confidence: low | not addressed |
Broke with the party line
| VHåkan Svenneling (V, Värmlands län) | Yes — 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
Riksdagen rejects motion 2023/24:2692 by Helena Vilhelmsson et al. (C).
Original (Swedish)
Riksdagen avslår motion 2023/24:2692 av Helena Vilhelmsson m.fl. (C).
Riksdag decision: Riksdagen rejected 120 proposals in motions on income tax from the general motion period 2023. The motions concern, for example, job tax deduction, tax reduction for sickness and activity compensation and tax deduction for repairs and maintenance. Riksdagen refers, among other things, to current regulations and ongoing work.
Counter-proposals
- The counter-proposal wants to stop double taxation and establish better cooperation between Nordic governments during crises. (C, MP) — Reservation 24
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 says nothing about taxation, but asserts that sex purchase is part of trafficking in women's bodies and that an essential part of women's liberation is the cessation of that trafficking.
Plan documents: party programme
Reasoning and quotes
The plan says nothing about taxation, but asserts that sex purchase is part of trafficking in women's bodies and that an essential part of women's liberation is the cessation of that trafficking. That the state levies tax on income from this trade treats it as a business rather than as an exploitation to be ended. Based on this principle, the plan speaks for the counter-proposal's demand that such income should not be taxed, but the basis is indirect.
Original (Swedish)
Planen säger inget om beskattning, men slår fast att sexköp är en del av handeln med kvinnors kroppar och att det är en bärande del i kvinnors frigörelse att den handeln upphör. Att staten tar upp skatt på intäkter från denna handel behandlar den som en näring i stället för som en exploatering som ska bort. Utifrån den principen talar planen för motförslagets krav att sådana inkomster inte ska beskattas, men underlaget är indirekt.
- trafficking in women's bodies must ceasedecisive»en bärande del i kvinnors frigörelse och rätt till sina kroppar att den« (party programme ↗)“an essential part of women's liberation and right to their bodies that”
- sex purchase as exploitation»varor, genom sexköp, porrindustrin och surrogatmödraskap. Det är« (party programme ↗)“goods, through sex purchase, the porn industry and surrogacy. It is”
- targeted work against sex purchase»de olika uttryck det tar sig, som sexköp och hedersförtryck.« (party programme ↗)“the various forms it takes, such as sex purchase and honour-based oppression.”
The party programme's tax principles are broad tax bases and that all earned income and compensation are taxed equally, and that tax shall finance welfare.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme's tax principles are broad tax bases and that all earned income and compensation are taxed equally, and that tax shall finance welfare. To exempt one income category from taxation breaks with that uniformity. The party's feminist basic view gives some support for the counter-proposal's objection that the state draws revenue from sex trafficking, which is why the uncertainty is great, but the tax principle carries greatest weight.
Original (Swedish)
Partiprogrammets skatteprinciper är breda skattebaser och att alla förvärvsinkomster och ersättningar beskattas lika, och att skatten ska finansiera välfärden. Att undanta en inkomstslag från beskattning bryter mot den likformigheten. Partiets feministiska grundsyn ger visst stöd för motförslagets invändning mot att staten drar in medel från sexköpshandeln, varför osäkerheten är stor, men skatteprincipen väger tyngst.
- uniform taxationdecisive»tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“clarity in the rules, broad tax bases and that all earned income and compensation”
- tax finances welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd och nödvändiga« (party programme ↗)“The tax system's most important task is to finance our welfare and necessary”
- feminist basic view»Med denna grundsyn är socialdemokratin ett feministiskt parti.« (party programme ↗)“With this basic view, social democracy is a feminist party.”
- stop money laundering»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax fraud, welfare crime and money laundering shall be stopped.”
The plan sees prostitution as exploitation and wants to tighten consent law so that it becomes clear that prostitution does not entail consent to sex, at the same time criminal policy shall center on the crime victim and their vulnerability.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan sees prostitution as exploitation and wants to tighten consent law so that it becomes clear that prostitution does not entail consent to sex, at the same time criminal policy shall center on the crime victim and their vulnerability. That the state collects tax on the vulnerable person's compensation stands in tension with that starting point, which speaks for the counter-proposal's requirement for review. The plan says nothing about taxation of such income, however, so the stance is weakly supported.
Original (Swedish)
Planen ser prostitution som utnyttjande och vill skärpa samtyckeslagen så att det blir tydligt att prostitution inte innebär samtycke till sex, samtidigt som rättspolitiken ska sätta brottsoffret och dennes utsatthet i centrum. Att staten driver in skatt på den utsattas ersättning står i spänning med den utgångspunkten, vilket talar för motförslagets krav på en översyn. Planen säger dock inget om beskattning av dessa inkomster, så ställningstagandet är svagt underbyggt.
- prostitution is not consentdecisive»skärpa samtyckeslagen så att det blir tydligt att prostitution inte innebär samtycke till sex.« (2022 manifesto ↗)“tighten consent law so that it becomes clear that prostitution does not entail consent to sex.”
- the victim at the center»Rättspolitiken ska sätta brottsoffret och dennes utsatthet i centrum.« (party programme ↗)“Criminal policy shall center on the crime victim and their vulnerability.”
- support to vulnerable persons»Vi vill också se stöd och skydd för barn och vuxna som utsatts för psykiskt och fysiskt våld samt professionell behandling av våldsutövarna.« (party programme ↗)“We also want to see support and protection for children and adults who have suffered psychological and physical violence and professional treatment of perpetrators.”
The plan does not address taxation of income from sexual services.
Plan documents: party programme
Reasoning and quotes
The plan does not address taxation of income from sexual services. The closest-lying principle is that taxation is the way to finance common matters, without any income category being excluded, while tax funds should be used sparingly. The party programme's response to prostitution is a society free from it, not a tax special regulation of the revenues. Based on this, the plan does not support the counter-proposal's demand for exemption from taxation.
Original (Swedish)
Planen behandlar inte beskattning av inkomster från sexuella tjänster. Närmast liggande princip är att beskattning är sättet att finansiera gemensamma angelägenheter, utan att något inkomstslag undantas, samtidigt som skattemedel ska användas sparsamt. Idéprogrammets svar på prostitution är ett samhälle fritt från den, inte en skattemässig särreglering av intäkterna. Utifrån detta ger planen inte stöd för motförslagets krav på undantag från beskattning.
- taxation finances the commondecisive»Beskattning är vårt sätt att finansiera gemensamma offentliga angelägenheter.« (party programme ↗)“Taxation is our way to finance common public matters.”
- society free from prostitution»ett samhälle fritt från våld i hemmet, människohandel och prostitution« (party programme ↗)“a society free from violence in the home, human trafficking and prostitution”
- sparingness with tax funds»Beskattning begränsar dock människors självbestämmande, därför bör skattemedel användas sparsamt« (party programme ↗)“Taxation does, however, limit people's self-determination, so tax funds should be used sparingly”
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 treats the person selling sexual services as a victim: purchase shall be prohibited, demand shall be removed and prostituted persons shall be able to be given crime victim status.
Plan documents: party programme
Reasoning and quotes
The plan treats the person selling sexual services as a victim: purchase shall be prohibited, demand shall be removed and prostituted persons shall be able to be given crime victim status. That the state simultaneously taxes income from the act the buyer commits a crime through contradicts that view and treats the activity as a business. The plan lacks, however, an explicit stance on taxation, which is why the conclusion is derived.
Original (Swedish)
Planen behandlar den som säljer sexuella tjänster som ett offer: köp ska vara förbjudet, efterfrågan ska bort och prostituerade ska kunna ges brottsofferstatus. Att staten samtidigt beskattar intäkterna från den handling som köparen begår brott genom går emot den synen och behandlar verksamheten som en näring. Planen saknar dock ett uttryckligt ställningstagande om beskattningen, varför slutsatsen är härledd.
- crime victim status for prostituted personsdecisive»Prostituerade ska få skydd och stöd att gå vidare och kunna ges brottsofferstatus.« (party programme ↗)“Prostituted persons shall receive protection and support to move forward and be able to be given crime victim status.”
- prohibition on sex buying»Det ska vara förbjudet att köpa sexuella handlingar.« (party programme ↗)“It shall be prohibited to buy sexual acts.”
- eliminate demand»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 ↗)“Measures to support crime victims are a main task for both the judiciary 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 establishes that no human being may be used as a means in a degrading way and that sexualized human trafficking shall be countered with force, while at the same time the tax system shall be transparent and ethically legitimate.
Plan documents: party programme
Reasoning and quotes
The plan establishes that no human being may be used as a means in a degrading way and that sexualized human trafficking shall be countered with force, while at the same time the tax system shall be transparent and ethically legitimate. That the state collects tax on income from an act where the purchase is criminalized is difficult to reconcile with this. The basis is, however, indirect, which is why the certainty is low.
Original (Swedish)
Planen slår fast att ingen människa får användas som ett medel på ett kränkande sätt och att den sexualiserade slavhandeln ska motarbetas med kraft, samtidigt som skattesystemet ska vara transparent och etiskt legitimt. Att staten tar upp skatt på intäkter från en handling där köpet är kriminaliserat är svårt att förena med detta. Underlaget är dock indirekt, varför säkerheten är låg.
- human must not be used as meansdecisive»Ingen annan människa får äga henne eller på ett kränkande sätt använda« (party programme ↗)“No other person may own her or in a degrading way use”
- against sexualized human trafficking»EU ska nyttjas för att med kraft motarbeta den sexualiserade slavhandeln med kvinnor och barn.« (party programme ↗)“The EU shall be used to forcefully counter sexualized human trafficking of women and children.”
- legitimate tax system»Strävan måste därför vara att skattesystemet är transparent« (party programme ↗)“The pursuit must therefore be that the tax system is transparent”
- men's violence against women»Mäns våld mot kvinnor är det yttersta uttrycket för« (party programme ↗)“Men's violence against women is the ultimate expression 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.
The plan says nothing about taxation of payment for sexual services.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan says nothing about taxation of payment for sexual services. The nearest principles are that the tax system should be simple and uniform and that profits from criminal activity should be taken from perpetrators, not exempted. A tax exemption for such income therefore has no support in the plan.
Original (Swedish)
Planen säger ingenting om beskattning av ersättning för sexuella tjänster. Närmast liggande principer är att skattesystemet ska vara enkelt och likformigt och att vinster från brottslig verksamhet ska tas ifrån gärningsmännen, inte undantas. Ett skatteundantag för sådana inkomster har därför inget stöd i planen.
- simple and uniform tax systemdecisive»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“If it is to happen the tax system must become simpler, and company, knowledge and capital taxes be competitive and encourage investments in Sweden.”
- crime proceeds must be taken»Ta gängens pengar och införa en omvänd bevisbörda för att kunna beslagta gängmedlemmarnas lyxprylar« (2022 manifesto ↗)“Take gangsters' money and introduce reverse burden of proof to be able to confiscate gang members' luxury goods”
The plan does not address taxation of income from the sale of sexual services.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan does not address taxation of income from the sale of sexual services. The closest principle is that policy shall be designed based on the crime victim's best interest and that crime victims' interests in all cases are placed before the perpetrator's, while the view on sexual crimes shall be toughened. Based on this principle, the counter-proposal's demand that such incomes not be taxed lies closer to the plan than taxing the seller.
Original (Swedish)
Planen behandlar inte beskattningen av inkomster från försäljning av sexuella tjänster. Den närmast liggande principen är att politiken ska utformas utifrån brottsoffrets bästa och att brottsoffers intressen i alla lägen sätts före förövarens, samtidigt som synen på sexualbrott ska skärpas. Utifrån den principen ligger motförslagets krav på att sådana inkomster inte beskattas närmare planen än att skattlägga den som sålt.
- crime victim's perspectivedecisive»Utformningen av politiken måste ske utifrån brottsoffrets bästa, inte gärningsmannen.« (2022 manifesto ↗)“Policy design must be based on the crime victim's best interests, not the perpetrator's.”
- victim before perpetrator»Brottsoffers och potentiella brottsoffers intressen måste i alla lägen sättas framför« (party programme ↗)“Crime victims' and potential victims' interests must in all cases be placed before”
- toughened view on sexual crimes»Kraftigt skärpa straffen för sexualbrott och utvisa utländska våldtäktsmän på livstid« (2022 manifesto ↗)“Significantly toughen penalties for sexual crimes and deport foreign rapists for life”
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 (2023/24:SkU11)
- Committee report full text (HB01SkU11)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2023/24:1129 — Ett modernt och reformerat skattesystem av Lars Beckman (M)
- Motion 2023/24:1237 — Utökat och breddat skatteavdrag för gåvor av Anne-Li Sjölund och Christofer Bergenblock (båda C)
- Motion 2023/24:1242 — Rotavdrag från utlandet av Martina Johansson (C)
- Motion 2023/24:1330 — Avdragsrätt för medlemskap i a-kassa och fackförening av Jamal El-Haj (S)
- Motion 2023/24:1331 — Skattereform för bättre fördelningspolitik av Jamal El-Haj (S)
- Motion 2023/24:1410 — Möjlighet att skattebefria den första halva miljonen av Carl Nordblom (M)
- Motion 2023/24:1483 — Kompensation för dem som är beroende av bilen av Sofia Skönnbrink (S)
- Motion 2023/24:1500 — Rut och rot utomlands av Eva Lindh m.fl. (S)
- Motion 2023/24:1519 — En grön klimathandlingsplan för Sverige av Elin Söderberg m.fl. (MP)
- Motion 2023/24:1527 — Ett miljövänligt, robust och konkurrenskraftigt energisystem av Linus Lakso m.fl. (MP)
- Motion 2023/24:1602 — Möjliggörande av skattereduktion för gåvor till kulturen av Niels Paarup-Petersen (C)
- Motion 2023/24:1607 — En fungerande arbetsmarknad i hela Öresundsområdet av Niels Paarup-Petersen (C)
- Motion 2023/24:1631 — Rotavdrag för renovering av fönsterbågar av Daniel Bäckström och Mikael Larsson (båda C)
- Motion 2023/24:1655 — Skatteförfarande av Per Söderlund m.fl. (SD)
- Motion 2023/24:1656 — Punktskatt av Per Söderlund m.fl. (SD)
- Motion 2023/24:1658 — Inkomstbeskattning av Per Söderlund m.fl. (SD)
- Motion 2023/24:1694 — Återinförande av skattereduktion för fackföreningsavgift av Aida Birinxhiku (S)
- Motion 2023/24:1707 — Enhetlig skatt vid förvärvsinkomst av Teresa Carvalho m.fl. (S)
- Motion 2023/24:1727 — Avskaffande av orättvis skatteklyfta av Eva Lindh m.fl. (S)
- Motion 2023/24:1774 — Undanta dricks som skattepliktig ersättning för arbete av Michael Rubbestad (SD)
Source: The Swedish Parliament