The demarcation of income from
1 § The income from services include revenue and expenses arising from services to the extent they are not to be counted for business income or capital.
With the services provided
1. employment,
2. assignment, and
3. other income producing activities of permanent or temporary nature.
For income from services is always counted revenue and expenditure on disposal of assets referred to in 52 Chapter. if they are not to be counted for income from business and
– asset or material to this acquired principally for processing by the taxpayer, or
– there arose a profit which is largely dependent on the taxpayer manufactured or processed availability. Create (2007:1419).
2 § As a service treated entitled to
1. pension,
2. Annuity, periodic benefit or similar periodic income that is not compensation for assets sold,
3. compensation by reason of such disability- or accident insurance policies taken out in connection with the,
4. lump sum due to injury,
5. exceptional benefits, and
6. the benefits referred to in 11 Chapter. 30 § second paragraph, 31- 36 and 46 §§. Create (2002:213).
3 § The income from service counts
1. dividends and capital gains on shares etc., to the extent specified in 57 get., in companies that are or have been closely held,
2. capital gains on shares in a Swedish partnership to the extent specified in 50 Chapter. 7 §,
3. penninglån contrary to 21 Chapter. 1-7 § § Companies (2005:551) or 11 § Law (1967:531) on securing the pension promise, etc.,
4. avskattning of pension under the provisions of 58 Chapter. 19 and 19 a §§,
5. avskattning of retirement savings account under the provisions of 58 Chapter. 33 §, and
6. avskattning of agreements on occupational pension under the provisions of 58 Chapter. 19 and 19 a §§. Create (2008:134).
4 § The income from services do not count
1. interest on debt for education or other liabilities of service, and
2. what a shareholder in a Swedish trading company received a salary from this.
For income from services are also excluded income and expenditure due to such real property under the 1 Chapter. 5 § real estate Act (1979:1152) equated with ownership of the taxation, even if the property is held as a fringe benefit.
Definitions
Pension
5 § With pension means compensation paid
1. that income-based pension and premium survivors under the law (1998:674) on income-based pension,
2. as guaranteed pension under the Act (1998:702) Guaranteed Pension,
3. as a survivor under the Act (2000:461) for survivor and surviving children,
4. as age-, invaliditets- and survivors of the European Parliament Decision 2005/684 / EC, Euratom of the 28 september 2005 adopting the European Parliament Statute for Members,
5. due to past service by means other than through insurance,
6. because of pension or purchase of such insurance, or
7. to beneficiaries under such agreement on occupational pension referred to in 28 Chapter. 2 § second paragraph.
With pension means also remunerations paid from the pension savings account
1. to the pension saver,
2. to recipients due to beneficiary,
3. to the person who obtained the right to a pension by the division of property,
4. to spouse or heir due to a beneficiary jämkats, or
5. the refund under 13 Chapter. 4 § Marriage Code.
In 58 Chapter. there are additional rules on pension and retirement savings accounts. Create (2009:583).
PERIODICAL ALLOWANCE
6 § As periodic benefits are treated each payment or benefit from foundations whose statutes provide that the Foundation's revenue for all time or a certain time shall be paid to a particular family, certain families or to certain persons. Create (2007:1419).
Insurance written in connection with the service
7 § A sick- or accident is considered to have been signed in connection with the service if the employer pays premiums for insurance and notification is given to the insurance company that the policy was taken in connection with the service. Create (2007:1419).
Beskattningstidpunkten
Revenues
8 § Revenue should be reported as income the tax year in which they may be appropriated or otherwise will the taxpayer to share. Create (2007:1419).
9 § Defined by domestic train journeys that are valued in accordance 61 Chapter. 14 § must be reported as income the tax year in which the taxpayer disposes of the annual pass. Create (2007:1419).
10 § Defined fuel to be counted for the month following that privilege come the taxpayer to share. Create (2007:1419).
11 § If the taxpayer because of his service acquires securities on favorable terms, will benefit taken up as income the tax year in which the acquisition takes place.
If it is to be acquired is not a securities but implies a right to acquire securities in the future at a predetermined price or otherwise on favorable terms, be privileged as income the tax year in which the right is used or transferred. Create (2008:822).
12 § Additional rules on the taxation point in time are
– avskattning of pension insurance 58 Chapter. 19 §, and
– avskattning of pension saving account 58 Chapter. 33 §. Create (2001:1176).
Costs
13 § expenses to be deducted as an expense the tax year in which the taxpayer pays them or in any other way, costs.
Additional rules on the taxation timing of activities conducted independently is in 12 Chapter. 37 §. Create (2007:1419).
14 § Such special tax or fee included in the final tax under the Tax Payment Act (1997:483) shall be deducted as an expense the tax year in which the tax is charged. Create (2007:1419).
15 § If a taxpayer who, because of his service received such a right referred to in 11 § second paragraph, has paid a compensation for the privilege, will cost deducted as an expense the tax year in which the benefit will be reported as income. The deduction may not exceed the benefit value. If the right is not exercised, will cost deducted as an expense the first tax year in which the right to acquire securities can no longer be claimed. Create (2007:1419).
The result
16 § Any surplus or deficit shall be calculated by income items reduced by the cost items.
Deficit arising in the calculation shall be deducted as an expense the following fiscal year. Create (2007:1419).