(cont. from § 7) Business, capital and property (cont. SkU13)
Translated from Swedish by AI; the translation may contain errors. The Swedish text is the original.
Summary AI, written in advance
The debate concerns the taxation of companies, capital, and real estate. SD wants favorable and clear tax conditions for companies to promote innovation and jobs 1. They advocate for an investigation into the sharing economy, the introduction of carry back for companies, and that more Swedish ships be covered by the tonnage tax 1. SD also argues that a streaming tax could be problematic based on experiences from Denmark 1. L motions for approval of the committee's proposal and emphasizes the importance of a fair tax system with clear rules 2. L believes that the basic principles from 1991 should be preserved 2. L supports raising the tax-free basic level for investment savings accounts 2 and wants to see improved rules for research and development 2.
Written by AI in advance and may contain errors. The numbers lead to the speech a statement builds on; check against the text below.
Bo Broman (SD)
Mr. Speaker! Today we are debating motions concerning the taxation of companies, capital, and real estate – a central part of our social contract. We naturally stand behind all of our reservations, but in order to save time during the voting, I move for approval of only reservation 1.
The tax system constitutes the foundation for our common welfare. It is through tax revenues that we can finance our healthcare, school, and elderly care, as well as our security system. For this to be long-term sustainable, a tax system is required that is fair, efficient and – not least – competitive.
Companies are the engine in this equation. Through their work, they create jobs. They drive innovation and generate the revenues that build our welfare. Therefore, it is crucial that the companies' tax conditions are favorable, clear, and fair. The risk-taking involved in running companies must also pay off. At the same time, we must protect and strengthen the tax base so that society's collective commitments can be fulfilled.
Mr. Speaker! I particularly want to highlight the cooperation that has been shaped through the Tidö Agreement. Together with the Moderates, Christian Democrats, and Liberals, we take responsibility for Sweden during the current mandate period. But even within this cooperation, there is room for nuances and different approaches, and in taxation issues, the Sweden Democrats have some perspectives that I particularly want to highlight.
One example is the question of a so-called streaming tax – something that has already been introduced in several European countries, including our neighboring country Denmark. The purpose of such a tax is to finance domestic film production by taxing international streaming platforms. It sounds appealing in theory, but in practice it has proven problematic. The experiences from Denmark are telling: When new film policy measures were introduced, both Viaplay and Netflix chose to completely cease their production in the country. It is a high price to pay.
If such a tax is to be considered at all in Sweden, it must occur in close dialogue with the industry. The goal must be to strengthen, not harm, Swedish production and to preserve content and accessibility for consumers.
Mr. Speaker! Another issue that requires political innovation concerns how we tax the growing sharing economy. The digital development has created entirely new ways to trade and offer services. But the tax system is not keeping up, and it creates both uncertainty and injustice.
We mean that a special investigation is needed to clearly define what is meant by the sharing economy and to create simpler tax rules for private individuals who use these services on a small scale. Furthermore, digital platforms should take greater responsibility for reporting users' earnings to simplify administration and counter tax evasion. It is about adapting the regulatory system to reality – not the other way around.
Mr. Speaker! Sweden's competitiveness has unfortunately been eroded during the recent decades. To strengthen our position in the global market, courage to reform is required. A particularly interesting proposal that we want to highlight concerns the possibility of introducing carry back, a system where companies are allowed to offset losses against profits from previous years.
It is already a reality in some countries. It is a system that benefits companies' liquidity, especially in times of economic downturns or crises. It can mean the difference between survival and bankruptcy. It is a simple and accurate reform to create better conditions for entrepreneurship in Sweden.
Mr. Speaker! I also want to specifically highlight Swedish shipping. With the introduced tonnage tax, we have taken important steps to strengthen the industry's competitiveness, but more needs to be done. In the investigation *Vågade skatter*, which was released last year, several changes are pointed out that can be implemented to further develop the system.
We look forward to the preparation currently taking place within the Government Offices leading to concrete measures. We already have a proposition regarding the removal of stamp duty on our table. Shipping is not just a branch of industry – it is a strategic resource. More Swedish-flagged vessels do not only contribute to jobs and growth but are also an asset for our total defense. In times of crisis or conflict, Sweden needs to have control over its transports. Swedish-flagged vessels can then be deployed to ensure that life-saving logistics function.
Against this background, we advocate that more Swedish vessels should be able to be covered by the tonnage tax. We also want the government to consider reviewing the point taxation for these vessels, so that shipping receives conditions that correspond to its strategic importance.
Mr. Speaker! Sweden needs a modern, forward-looking, and competitive tax policy – a policy that favors entrepreneurship and growth, simplifies things for the citizens, and strengthens Sweden's position in a global economy. We Sverigedemokrater are ready to take responsibility, together with the government, to create just this: a sound and well-balanced tax policy that serves the entire country.
Anders Ekegren (L)
Mr. Speaker! I would like to begin by expressing my support for the committee's proposal in the Committee on Taxation's report.
Today's debate concerns several important taxes for both companies and private individuals. Tax policy shall secure good and stable tax revenues, create conditions for sustainable growth, high employment and a fairly distributed prosperity, as well as contribute to an environmentally and socially sustainable society.
The Riksdag has previously established several important principles to support the economic policy. These include, among other things, a legitimate and fair tax system, general and clear rules, taxation in close connection to the time of income, and sustainable rules in relation to the EU.
The committee rejects the motions for several reasons. Sometimes the proposals are already underway. Sometimes we consider them to be simply incorrect proposals.
Many of the basic ideas behind the 1991 tax reform remain. The Liberals' assessment is that, if one is to go in and make changes, it is important that the basic principles remain.
It is easy to propose changes, but the risk is that we will return to the patchwork that existed before 1991.
Through the tax increases that have occurred in the municipalities since the 90s, we are a bit far from the idea of 30 percent in municipal tax and an additional 20 percent in state tax. And one must always have at least half left. That is the Liberals' view.
The report deals, among other things, with the popular savings form investment savings account (investeringssparkonto). The savings form has become popular because it is now not possible for most citizens to save for retirement with a right to deduction. The Government has wanted to promote the savings form by raising the tax-free base level from 150,000 kronor to 300,000 kronor. It is an easy form to save in, but it is obviously very long-term since losses on sold shares cannot be offset against gains. It is rather ten-year than five-year savings perspectives we are talking about.
Research and development is an extraordinarily important issue for Sweden. Therefore, it is good that the Inquiry into tax rules that favor research and development – a review of the R&D deduction and the expert tax rules – has submitted a partial report with proposals for several changes to the rules on the R&D deduction in order to increase companies' investments in research and development.
It is also important that the government continues the work already started to see how one can attract researchers in the USA to Sweden and whether it entails that one must review the experts tax.
I once again move for approval of the committee's proposal in the taxation committee's report SkU13.
Source: The Swedish Parliament. The speeches come from the open data of the Riksdag, translated into English by AI, which may contain errors.