Approval for F-tax - new obstacles and grounds for revocation
Translated from Swedish by AI; the translation may contain errors. The Swedish text is the original.
Summary AI, written in advance
S motions for approval of the proposals on new obstacles and grounds for revocation of F-tax 1. S welcomes that the government is taking steps to stop criminal networks that abuse the system for tax reductions for green technology and foreign companies that do not provide necessary information 1. S argues, however, that the measures come late and that more is required in the form of stricter controls and faster processing 1. M motions for approval of the committee's proposal to increase the stringency in matters regarding abuse of tax reductions for green technology and foreign companies' lack of information submission 2. M considers the measures important to ensure high credibility and counter tax evasion 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.
Blåvitt Elofsson (S)
Mr. Speaker! I begin by moving to approve the Committee on Taxation's report on Proposition 2024/25:159 regarding F-tax – new obstacles and grounds for revocation. The Committee supports the proposed amendments to the Tax Procedure Act, which involve the introduction of a new obstacle for approval and a new ground for revocation of F-tax aimed at incorrect payments in connection with tax reductions for the installation of green technology. It also concerns the introduction of a new obstacle for approval and revocation of F-tax regarding foreign companies without a place of business in Sweden that have not complied with the order to provide such information as referred to in Chapter 33, Section 6 of the Tax Procedure Act for the assessment of tax liability. The provisions are proposed to enter into force on November 1, 2025.
The Swedish business community is one of our greatest assets. Serious companies create jobs, drive innovation, and build prosperity in the country. Their work is threatened when criminal networks attempt to exploit our system, something that hits hard against competition and the trust for entrepreneurship in Sweden. Fskatt is fundamentally intended to be a quality stamp, but unfortunately, we know that it has also become a tool for criminals – a way to bypass rules, press prices through unhealthy competition, and undermine the conditions for serious companies.
The bill that is now on the table, 2024/25:159, contains important proposals. We welcome that the government is finally taking a step in the right direction, but we can simultaneously state that these measures are coming late. Many business owners have already for a long time been forced to compete with actors who cheat and break the rules. Someone who deliberately abuses the system for tax reductions for the installation of green technology, or who for some reason has received an incorrect payment and does not repay the amount, shall be able to have their approval for F-tax revoked. Obstacles for approval and a new ground for revocation of F-tax are also introduced when specific information has not been provided by foreign companies conducting business in Sweden.
These proposals mean that those who do not comply with a decision regarding the repayment of tax reductions for green technology will no longer be able to be granted or retain approval for F-tax. Foreign companies without a permanent establishment in Sweden that do not provide the necessary information may be denied approval or lose their approval.
This gives the Swedish Tax Agency better tools, but we believe more must be done. We need sharper controls, closer follow-up, and faster processing. Only then will serious companies receive the protection they deserve, and we can stop those who abuse our system.
Mr. Speaker! We view the intentions of the bill positively, but we also want to clearly mark that more than symbolic measures are required. Sweden's entrepreneurs need security and fair conditions, and the criminals must be stopped. Therefore, we move for approval with the hope that the government takes the criticism to heart and strengthens both the control and the follow-up moving forward. F-tax shall be a quality stamp, not a tool for crime.
Fredrik Ahlstedt (M)
Mr. Speaker! The debate on F-tax may seem a bit bureaucratic and rather technical. But for those of us sitting in the Committee on Taxation, it is more about a prerequisite for entrepreneurship, especially for small and medium-sized enterprises. If one wants to be a bit more colorful or descriptive, one could even call this a notation system for hearing lovely music. That is to say: A good F-tax system is a prerequisite for us to get more companies and more entrepreneurs.
The F-tax system is an important foundation for business in Sweden. F-tax is a simplification for companies and something that shows that you yourself take responsibility for paying preliminary tax and self-employed contributions in exchange for work performed. It also provides great security for those who purchase services or have work performed for them.
Mr. Speaker! Let me say a few words about the Swedish companies. The Swedish companies constitute the backbone of our economy. By the companies growing and developing, new jobs and higher tax revenues are created. In order for us to be able to maintain and develop our standard of living, growth is a necessity, and thus a favorable environment for corporate development is very important. It is crucial to have a robust, predictable and fair tax system. Particularly important is that Swedish taxes are competitive on the global market, as many Swedish companies and also employees operate in an international environment.
Mr. Speaker! Small and medium-sized enterprises are central to ensuring long-term growth and development. Sweden has successfully managed to produce skilled entrepreneurs and vibrant companies with thousands of employees. It is precisely in these small and medium-sized enterprises that the majority of new jobs are created. Promoting the transition from small to large companies is therefore an important part of a restored work line and enables more people to get their first employment.
The reform with F-tax has been an important part in strengthening and increasing entrepreneurship in Sweden. Today, there are approximately 1 million registered companies with F-tax. That system has been a great success since it was introduced in 1993 and expanded in connection with a revision in 2007.
Mr. Speaker! The background to this bill is that it has been revealed that there are problems in the current legislation and that the current legislation is not consistently designed. We therefore want to increase the rigor in the two issues addressed in this bill – partly the abuse of the system for tax reduction for the installation of green technology, and partly when foreign companies that have an obligation to provide information to demonstrate whether they are taxable in Sweden do not do so. When companies ignore this, the Swedish Tax Agency has had few or no opportunities for sanctions.
Mr. Speaker! The Government wants to improve the conditions for starting, running and developing companies. They also want to prevent crime. Abuse of the Fskattesystemet often leads to unfair competition and gives criminals a possible tool.
Through this proposal, we introduce a new basis for the revocation of F-tax which is based on incorrect payments in connection with tax reductions for the installation of green technology. The second part of the proposal concerns a new basis for the revocation of F-tax when a foreign company without a permanent establishment in Sweden does not provide information that allows the Swedish Tax Agency to assess whether tax liability exists in Sweden and whether an income tax return should be submitted.
These measures are important to implement to ensure a high level of credibility for the F-tax system and to counteract tax evasion and thereby lay a foundation for increased growth and increased entrepreneurship.
Mr. Speaker! I hereby move to approve the committee's proposal in the report SkU18.
The deliberation was hereby concluded.
Source: The Swedish Parliament. The speeches come from the open data of the Riksdag, translated into English by AI, which may contain errors.