Contents
1 § This chapter provides for certain expenses that are not deductible.
Cost of living mM.
2 § The taxpayer compliance costs and similar expenses may not be deducted.
Expenditures for gifts, premiums for their own personal insurance and contributions to pension funds, associations or other bodies which the taxpayer is a member of as eligible expenses under subparagraph.
3 § Periodic benefits and similar periodic payments to individuals in the taxpayer's household, are not deducted.
Swedish general taxes
4 § Swedish general taxes can not be deducted. As such taxes counts including municipal and state income tax and withholding tax. Create (2007:1406).
Expenditure on certain tax-free income
5 § If the income is not taxable in Sweden because of a tax treaty or such an exemption referred to in 6 Chapter. 17 §, Nor expenditures for the acquisition of income deducted.
The first paragraph does not apply to expenses relating to dividends from a foreign company to a Swedish legal entity and not to be taken up under 24 Chapter. 17 §. Create (2007:1419).
Bear, mushrooms- and the cone picking
6 § Cost of picking of wild growing berries, mushrooms and pine cones are deductible only to the extent that the expenditure exceeds such income that is not tax-free under 8 Chapter. 28 §.
Interest and charges
7 § The following rates and charges shall not be deducted:
– interest under 4 Chapter. 1 § Student Act (1999:1395),
– charges under 22 § third paragraph of the Act (1993:737) on housing, and
– interest under 36 § Law (1996:1030) the Maintenance. Create (2001:359).
8 § Interest on tax, duty or charge under the following provisions shall be deducted:
– 5 Chapter. 8 § Road Tax (2006:227) or 8 § Law (2006:228) with special arrangements for vehicle,
– 5 Chapter. 14-18 § § tullagen (2000:1281), and
– 19 Chapter. 2 and 4-9 § § Tax Payment Act (1997:483).
Penalty fees calculated in accordance with the law (1997:484) for default fee shall be deducted. Create (2006:238).
Sanction Fees
9 § Fines and public sanction fees shall be deducted.
Bribery
10 § Cost of bribes or other improper rewards may not be deducted.
Employer Liability
11 § Amounts an employer is required to pay under 12 Chapter. 1 § skattebetalningslagen (1997:483) may not be deducted.