2024-06-122023/24:SkU11 · p.19SkUTaxation
Tax reform
The need for a new, comprehensive tax reform
What's at stake: Since the major tax reform of the 1990s, many exceptions and special rules have been added, which critics say means equal incomes are no longer taxed equally. A new reform could affect tax levels for high earners and conditions in the housing market, while a wait-and-see approach means continued incremental adjustment of the 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 a new, comprehensive tax reform is needed to make the tax system more uniform and fair, or whether the current work of ongoing incremental changes to tax legislation is sufficient.
Yes Yes — the committee proposal
The Committee notes that the tax area has changed considerably since the major tax reform of the 1990s and that several reports have been produced on a future reform. The government is continuously working to change and improve the tax system, and the Committee does not see a comprehensive, sweeping reform as necessary right now, since such a reform is a very extensive undertaking and several national and international processes are already under way that are likely to bring about changes.
No No — the reservations
Reservation 32 (V)
The reservation argues that Sweden needs a new, major tax reform that increases tax revenue and strengthens uniformity, including a new 5 percentage-point tax on monthly incomes above 62,000 kronor, because the principle that equal incomes should be taxed equally has, in the reservation's view, been eroded by several tax reductions that apply only to earned income. The reservation also wants a full review of rules and taxes in the housing market to even out conditions between rental and owner-occupied housing, with more rental housing at reasonable rents through greater government responsibility.
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 32 by V.
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 0/19/0/5 | follows the plan | confidence: high | explicit |
| S | No | Abstain 0/0/91/15 | departs from the plan | confidence: medium | not addressed |
| MP | No | Abstain 0/0/15/3 | departs from the plan | confidence: medium | explicit |
| C | Yes | Abstain 0/0/21/3 | departs from the plan | confidence: high | explicit |
| L | Yes | Yes 12/0/0/4 | follows the plan | confidence: high | explicit |
| KD | Yes | Yes 16/0/0/3 | follows the plan | confidence: medium | not addressed |
| M | Yes | Yes 58/0/0/10 | follows the plan | confidence: high | explicit |
| SD | Yes | Yes 63/0/0/9 | follows the plan | confidence: high | explicit |
Committee proposal
Riksdagen rejects the motions 2023/24:425 by Tobias Andersson et al. (SD) motion 6, 2023/24:573 by Sten Bergheden (M) motion 2, 2023/24:1129 by Lars Beckman (M), 2023/24:1331 by Jamal El-Haj (S), 2023/24:1655 by Per Söderlund et al. (SD) motion 11, 2023/24:1658 by Per Söderlund et al. (SD) motions 1-5, 2023/24:1905 by Linnéa Wickman et al. (S), 2023/24:2281 by Josefin Malmqvist et al. (M) motion 2, 2023/24:2320 by Nooshi Dadgostar et al. (V) motion 12, 2023/24:2321 by Ilona Szatmári Waldau et al. (V) motion 6, 2023/24:2393 by Christian Carlsson (KD), 2023/24:2455 by Niels Paarup-Petersen et al. (C) motion 7, 2023/24:2457 by Muharrem Demirok et al. (C) motion 1, 2023/24:2567 by Mattias Vepsä et al. (S), 2023/24:2645 by Niklas Karlsson et al. (S) motions 1-3 and 2023/24:2664 by Janine Alm Ericson et al. (MP) motions 10 and 14.
Original (Swedish)
Riksdagen avslår motionerna 2023/24:425 av Tobias Andersson m.fl. (SD) yrkande 6, 2023/24:573 av Sten Bergheden (M) yrkande 2, 2023/24:1129 av Lars Beckman (M), 2023/24:1331 av Jamal El-Haj (S), 2023/24:1655 av Per Söderlund m.fl. (SD) yrkande 11, 2023/24:1658 av Per Söderlund m.fl. (SD) yrkandena 1-5, 2023/24:1905 av Linnéa Wickman m.fl. (S), 2023/24:2281 av Josefin Malmqvist m.fl. (M) yrkande 2, 2023/24:2320 av Nooshi Dadgostar m.fl. (V) yrkande 12, 2023/24:2321 av Ilona Szatmári Waldau m.fl. (V) yrkande 6, 2023/24:2393 av Christian Carlsson (KD), 2023/24:2455 av Niels Paarup-Petersen m.fl. (C) yrkande 7, 2023/24:2457 av Muharrem Demirok m.fl. (C) yrkande 1, 2023/24:2567 av Mattias Vepsä m.fl. (S), 2023/24:2645 av Niklas Karlsson m.fl. (S) yrkandena 1-3 och 2023/24:2664 av Janine Alm Ericson m.fl. (MP) yrkandena 10 och 14.
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 phase out job tax deductions for higher incomes. (V) — Reservation 32
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 party programme requires that tax levels increase again, especially on large fortunes, property, inheritance and high incomes, and that the tax system becomes simple and solidary.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme requires that tax levels increase again, especially on large fortunes, property, inheritance and high incomes, and that the tax system becomes simple and solidary. The counter-proposal's demand for a major tax reform with a new tax on high monthly incomes and a complete review of housing taxation to even out conditions between rental and owner-occupancy corresponds to these commitments. The plan also wants to prioritize rental housing with reasonable rents through increased state responsibility.
Original (Swedish)
Partiprogrammet kräver att skattenivåerna ökar igen, framför allt på stora förmögenheter, fastigheter, arv och höga inkomster, och att skattesystemet blir enkelt och solidariskt. Motförslagets krav på en stor skattereform med en ny skatt på höga månadsinkomster och en total översyn av bostadsbeskattningen för att jämna ut villkoren mellan hyresrätt och äganderätt motsvarar dessa åtaganden. Planen vill dessutom prioritera hyresrätter med rimliga hyror genom ökat statligt ansvar.
- raised taxes on fortunes and high incomesdecisive»att behöva öka igen, framför allt på stora förmögenheter, fastigheter,« (party programme ↗)“to need to increase again, especially on large fortunes, property,”
- tax on fortunes, not wage earners»Vi vill inte höja skatten för vanliga löntagare utan på mångmiljonarv, lyxvillor och stora aktievinster som man inte ens behöver jobba för.« (2022 manifesto ↗)“We don't want to raise taxes for ordinary wage earners but on multi-millionaire inheritances, luxury villas and large share gains that you don't even need to work for.”
- progressive property tax»Med en progressiv fastighetsskatt skulle lyxfastigheter taxeras högre medan majoriteten av husägarna inte skulle få högre skatt.« (2022 manifesto ↗)“With a progressive property tax, luxury properties would be taxed higher while most homeowners would not get higher taxes.”
- rental housing with reasonable rents»Vi vill prioritera att bygga hyresrätter med rimliga« (party programme ↗)“We want to prioritize building rental housing with reasonable”
The party programme requires progressive taxes that are taken according to capacity and that all earned income is taxed equally, which is precisely the uniformity the counter-proposal wishes to re-establish with a new tax on high incomes.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme requires progressive taxes that are taken according to capacity and that all earned income is taxed equally, which is precisely the uniformity the counter-proposal wishes to re-establish with a new tax on high incomes. The election manifesto also wishes to continue building rental apartments that ordinary people can afford, which supports the demand for more equal conditions between rental and owned properties. The plan, however, explicitly distances itself from a property tax, which limits support for the housing part.
Original (Swedish)
Partiprogrammet kräver progressiva skatter som tas ut efter bärkraft och att alla förvärvsinkomster beskattas lika, vilket är precis den likformighet motförslaget vill återupprätta med en ny skatt på höga inkomster. Valmanifestet vill dessutom fortsätta bygga hyresrätter som vanligt folk har råd med, vilket stöder kravet på jämnare villkor mellan hyresrätt och äganderätt. Planen tar däremot uttryckligen avstånd från en fastighetsskatt, vilket begränsar stödet för bostadsdelen.
- progressive taxationdecisive»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes shall be progressive and taken according to capacity”
- equal taxation of income»tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“clarity in the rule set, broad tax bases and that all earned income and compensation”
- more reasonable rental apartments»Vi ska fortsätta att bygga hyresrätter som vanligt folk har råd att bo i.« (2022 manifesto ↗)“We shall continue to build rental apartments that ordinary people can afford to live in.”
- no to property tax»Vi är emot införandet av en fastighetsskatt.« (2022 manifesto ↗)“We are against the introduction of a property tax.”
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 commits that those with most money shall contribute more to welfare through stricter taxation while those with fewest resources get lower tax and more public services, which is the counter-proposal's distributional core.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto commits that those with most money shall contribute more to welfare through stricter taxation while those with fewest resources get lower tax and more public services, which is the counter-proposal's distributional core. The party programme is furthermore prepared to introduce new tax bases and increase public consumption to secure welfare. The demand for more rental apartments with reasonable rents and equalized conditions between tenancy forms corresponds to the plan's commitment to safeguard rental housing.
Original (Swedish)
Valmanifestet åtar sig att de med mest pengar ska bidra mer till välfärden genom skärpt beskattning medan de med minst resurser får lägre skatt och mer samhällsservice, vilket är motförslagets fördelningspolitiska kärna. Partiprogrammet är dessutom berett att införa nya skattebaser och öka den offentliga konsumtionen för att trygga välfärden. Kravet på fler hyresrätter med rimliga hyror och utjämnade villkor mellan upplåtelseformer motsvarar planens åtagande om att värna hyresrätten.
- the richest contribute moredecisive»att de med mest pengar, som också orsakar större utsläpp, ska bidra mer till omställningen och välfärden genom en progressiv beskattning av kapital. De med minst resurser ska få mer samhällsservice, lägre skatt och mer stöd i omställningen.« (2022 manifesto ↗)“that those with most money, who also cause greater emissions, shall contribute more to the transition and welfare through progressive taxation of capital. Those with fewest resources shall get more public services, lower tax and more support in the transition.”
- new tax bases for welfare»Vi kommer sannolikt också behöva nya skattebaser och är beredda att genom skatt öka den offentliga konsumtionen på bekostnad av den privata när det är nödvändigt för att trygga välfärden och samhällstryggheten.« (party programme ↗)“We will likely also need new tax bases and are prepared to through tax increase public consumption at the expense of private when necessary to secure welfare and social security.”
- more rental apartments with reasonable rent»bygga fler klimatsmarta hyresrätter med rimliga hyror, utveckla och utöka investeringsstödet som gjorde det billigare att bygga och se till att fler kan äga sin bostad.« (2022 manifesto ↗)“build more climate-smart rental apartments with reasonable rents, develop and expand the investment support that made it cheaper to build and ensure more can own their home.”
- safeguard rental housing»Därför är det särskilt viktigt att värna hyresrätten och en reglering av hyresmarknaden.« (party programme ↗)“Therefore it is particularly important to safeguard rental housing and a regulation of the rental market.”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The election manifesto is explicit: the total tax burden must come down next term and the party will not contribute to tax increases that harm jobs, savings or make it more expensive to live.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto is explicit: the total tax burden must come down next term and the party will not contribute to tax increases that harm jobs, savings or make it more expensive to live. The party programme also wants to make the tax scale less steep so that effort is not punished. The counter-proposal's new tax on monthly incomes over 62,000 kronor and stated purpose to increase tax revenues runs directly counter to these commitments, as does increased state responsibility for the housing market.
Original (Swedish)
Valmanifestet är uttryckligt: det totala skattetrycket ska ner nästa mandatperiod och partiet medverkar inte till skattehöjningar som skadar jobben, sparandet eller gör det dyrare att bo. Idéprogrammet vill dessutom göra skatteskalan mindre brant så att ansträngning inte bestraffas. Motförslagets nya skatt på månadsinkomster över 62 000 kronor och uttalade syfte att öka skatteintäkterna går rakt emot dessa åtaganden, liksom ett ökat statligt ansvarstagande på bostadsmarknaden.
- reduced total tax burdendecisive»Det totala skattetrycket måste ner nästa mandatperiod. Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“The total tax burden must come down next term. We will not contribute to any tax increases that harm jobs, personal savings or make it more expensive to live.”
- less steep tax scale»Därför måste skatteskalan göras mindre brant, så att den inte bestraffar ansträngningar och utveckling« (party programme ↗)“Therefore the tax scale must be made less steep, so that it does not punish effort and development”
- economical with tax funds»Vi ska sänka det totala skattetrycket och skapa stabilitet i statsfinanserna genom att hushålla med skattebetalarnas pengar.« (2022 manifesto ↗)“We shall reduce the total tax burden and create stability in public finances by being economical with taxpayers' money.”
- tax limits self-determination»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 stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The plan does want to see a new comprehensive tax reform, but explicitly one that is fully financed and clearly lowers tax on jobs and enterprise, abolishes the wealth tax and lets the highest marginal tax rates approach the OECD average.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan does want to see a new comprehensive tax reform, but explicitly one that is fully financed and clearly lowers tax on jobs and enterprise, abolishes the wealth tax and lets the highest marginal tax rates approach the OECD average. The counter-proposal's demand for increased tax revenue through a new tax on high monthly incomes is the opposite. On the housing side, the plan wants free rent setting in new construction rather than increased state responsibility.
Original (Swedish)
Planen vill visserligen se en ny genomgripande skattereform, men uttryckligen en som är fullt finansierad och tydligt sänker skatten på jobb och företagande, avskaffar värnskatten och låter de högsta marginalskatterna närma sig OECD-snittet. Motförslagets krav på ökade skatteintäkter genom en ny skatt på höga månadsinkomster är det motsatta. På bostadssidan vill planen ha fri hyressättning i nybyggnation snarare än ökat statligt ansvarstagande.
- reform that lowers tax on jobsdecisive»Reformen ska vara fullt finansierad och tydligt sänka skatten på jobb och« (party programme ↗)“The reform shall be fully financed and clearly lower tax on jobs and”
- abolished wealth tax»Därför ska både värnskatten avskaffas,« (party programme ↗)“Therefore both the wealth tax shall be abolished,”
- lower marginal tax rates»De högsta marginalskatterna bör närma sig snittet i OECD.« (party programme ↗)“The highest marginal tax rates should approach the OECD average.”
- free rent setting in new construction»hyran i nybyggda hyresrätter ska få avtalas fritt mellan hyresvärd och hyresgäst« (2022 manifesto ↗)“rent in newly built rental apartments shall be able to be negotiated freely between landlord and tenant”
The plan wants taxation to favour work and that the individual to the greatest extent possible is allowed to keep his own income, that capital taxes are competitive and that single-family homes and condominium apartments are not taxed as capital investments.
Plan documents: party programme
Reasoning and quotes
The plan wants taxation to favour work and that the individual to the greatest extent possible is allowed to keep his own income, that capital taxes are competitive and that single-family homes and condominium apartments are not taxed as capital investments. A new tax on high monthly incomes and stricter taxation on the housing market goes against these commitments. Therefore, the counter-proposal's demand is rejected.
Original (Swedish)
Planen vill att beskattningen gynnar arbete och att den enskilde i största möjliga utsträckning får behålla sin egen lön, att kapitalskatterna är konkurrenskraftiga och att småhus och bostadsrätter inte beskattas som kapitalplaceringar. En ny skatt på höga månadsinkomster och skärpt beskattning på bostadsmarknaden går emot dessa åtaganden. Därför avvisas motförslagets krav.
- keep his own incomedecisive»Skattesystemet ska vara utformat så att den enskilde i största möjliga utsträckning får behålla sin egen« (party programme ↗)“The tax system should be designed so that the individual to the greatest extent possible is allowed to keep his own”
- taxation should favour work»Beskattningen ska utformas så att arbete gynnas« (party programme ↗)“Taxation should be designed so that work is favoured”
- housing not a capital investment»Småhus och bostadsrätter är i första hand inte en kapitalplacering« (party programme ↗)“Single-family homes and condominium apartments are primarily not a capital investment”
- competitive capital taxes»Kapitalskatterna måste därför vara konkurrenskraftiga.« (party programme ↗)“Capital taxes must therefore be competitive.”
The plan promises a tax-increase ceiling where combined taxes are not raised and states that more tax is not a solution when Sweden already has one of the world's highest tax burdens.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan promises a tax-increase ceiling where combined taxes are not raised and states that more tax is not a solution when Sweden already has one of the world's highest tax burdens. It wants to lower tax on work and explicitly stop reinstatement of property tax and reduced interest deductions. The counter-proposal's new tax on higher monthly incomes and recast residential taxation therefore directly contradicts the plan.
Original (Swedish)
Planen lovar ett skattehöjarstopp där de samlade skatterna inte höjs och slår fast att mer skatt inte är någon lösning när Sverige redan har ett av världens högsta skattetryck. Den vill sänka skatten på arbete och uttryckligen stoppa återinförd fastighetsskatt och sänkta ränteavdrag. Motförslagets nya skatt på högre månadsinkomster och omgjorda bostadsbeskattning strider därför direkt mot planen.
- tax-increase ceilingdecisive»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax-increase ceiling for the coming term of office which means that combined taxes are not raised”
- no tax increases(2022 manifesto)
- no property tax»Stoppa återinförandet av fastighetsskatten och sänkta ränteavdrag« (2022 manifesto ↗)“Stop reinstatement of property tax and reduced interest deductions”
- lower tax on work»Sänka skatten på arbete så att din ansträngning lönar sig bättre« (2022 manifesto ↗)“Lower tax on work so that your effort pays off better”
flags: citat_ej_verifierat
The plan wants to make work more profitable, keep taxes at a level that does not deviate too much from the rest of the world and stop plans for a reintroduced property tax.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan wants to make work more profitable, keep taxes at a level that does not deviate too much from the rest of the world and stop plans for a reintroduced property tax. The counter-proposal's requirement for a major new tax reform that increases tax revenue with a new tax on higher monthly incomes and changes residential taxation conflicts with these commitments; the plan instead wants to look at the expenditure side.
Original (Swedish)
Planen vill göra det mer lönsamt att arbeta, hålla skatterna på en nivå som inte avviker för mycket från omvärlden och stoppa planerna på en återinförd fastighetsskatt. Motförslagets krav på en ny stor skattereform som ökar skatteintäkterna med en ny skatt på högre månadsinkomster och gör om bostadsbeskattningen strider mot dessa åtaganden; planen vill i stället se över utgiftssidan.
- work must be profitabledecisive»Göra det lönsamt att arbeta och bidra till samhället« (2022 manifesto ↗)“Make it profitable to work and contribute to society”
- competitive taxes»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 rest of the world, especially the taxes placed on companies.”
- no to property tax»Stoppa planerna på återinförande av fastighetsskatten« (2022 manifesto ↗)“Stop plans to reintroduce the property tax”
- expenditure side before tax increases»Se över offentliga utgifter och rikta om medel till välfärden och rättsväsendet« (2022 manifesto ↗)“Review public spending and redirect resources to welfare and the legal system”
Share and embed
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