Tax procedures, population registration and customs

Boriana Åberg (M)

Mr. Speaker! Today we are debating the report Tax Procedures, Population Registration and Customs, which is a so-called motion report and deals with 140 motions from the general motion period concerning, among other things, visible and invisible taxes, declarations, F-tax, population registration and the Customs Service's powers. It goes without saying that it is not possible to touch upon everything contained in the report during the limited speaking time. Unfortunately, I will exceed my registered speaking time by 50 percent and still only touch upon the subjects that are closest to my heart.

For me, the most important thing is to tackle the criminal economy. Not a single tax krona shall go to criminals and fraudsters. My party, Moderaterna, went to the election on getting order in Sweden.

It is no secret that international theft gangs see Sweden as a buffet where they can take whatever they want: bicycles, car parts, boat engines, agricultural machinery, tools, and so on. The value of the stolen goods from homes, shops, farms, and construction sites that leave Sweden every year amounts to 1.5 billion kronor. This has been able to continue, among other reasons, because customs has lacked the authority to stop the export of stolen goods. Countless testimonies from shocked customs officers describe a situation where they see how suspected stolen goods leave the country without them having the authority to stop the vehicle. Soon that will be over. A few weeks ago, the government presented a proposal to criminalize the export of stolen goods and a number of other measures that will make it more difficult for criminals.

Mr. Speaker! Previous governments' reckless policies have contributed to international crime networks becoming anchored in Sweden and actively participating in building up parallel social structures. In order to tackle these parallel societies, we must know who is in the country. Incorrect and false population registration is, in fact, the source of many welfare frauds being committed.

Recently, the Moderate tax committee visited the Swedish Tax Agency (Utbetalningsmyndigheten), whose task is to detect, prevent, and preclude incorrect payments – or in other words: to stand guard to ensure that our tax money is used for what it is intended for. We received a detailed report, which all members of Parliament and others who are against the use and storage of biometric data and who are skeptical of housing checks and against a census should take part in.

The Swedish Pensions Agency's report describes how identities can be used to commit financial crime and to hide who the real person behind the crime is. The ways to take over someone's identity are many. There are, for example, people who sell their personal data with associated BankID on the internet when they are about to move from Sweden. Another way is that a person within the EU or EEA can report a fake move to Sweden for payment. The exploited identities can be given fake employment and used to enter a cash box, and then one can apply for grants and compensations from the welfare systems. Another example is that pensions are paid out to deceased persons who have been registered in Sweden but who have lived and died abroad.

False identities can primarily be created during immigration to Sweden, for example when a person applies for a residence permit based on family ties and provides an identity to Migrationsverket. Later, the same person can, with another identity, apply for asylum or a residence permit based on family ties or work. In the next step, the person can apply for Swedish citizenship. In practice, it is today possible for a person with Swedish citizenship to apply for asylum under another identity and in this way obtain multiple identities.

It is therefore extremely important that biometric data, facial comparison programs and other tools are used, something that the government is working towards. Furthermore, it is soon the end of the unconditional "distribution" of Swedish citizenship to individuals who do not support themselves, do not master the Swedish language and do not respect Swedish laws and values.

Mr. Speaker! There is a multitude of ways to use incorrect civil registration to commit criminal acts. Within economic crime, there are many individuals and companies that register themselves at a business hotel or with strangers without their knowledge. The shadow society consists of individuals who are in Sweden without having the right to be. Often they are exploited for criminal acts or to work illegally for slave wages.

According to the Swedish Payments Authority's situation report for 2025, advanced attacks against the welfare system occur primarily through

Welfare companies as crime tools

companies, foundations and associations as tools of crime

identity theft

incorrect population registration

false, manipulated or incorrect certificates.

There are actors who run welfare companies that have links to organized crime. To obtain permits, these use straw men, figureheads, or false identities as board members in order to hide who actually controls the company.

Companies, foundations and associations are being used by unscrupulous actors for various criminal purposes in an ever-increasing extent. One type of activity used is already existing companies, for example limited companies without operations that previous owners have sold on with retained registrations, such as approval for F-tax and employer and VAT registration.

The Swedish Tax Agency is a key actor in the fight against criminals, and therefore the authority needs more tools. One of these is strengthened controls of companies that have or are applying for F-tax approval. It is important for society that only serious companies are approved for F-tax, as it is often seen as a quality stamp and implies that the company itself is responsible for paying taxes and fees.

Since January 1 of this year, stricter rules have applied in this regard. Companies that do not provide the information requested by Skatteverket will now have their F-tax approval revoked.

If we finally leave this somber but realistic picture of today's reality in Sweden, we can state that there is no doubt that the vast majority of entrepreneurs are honest people with a business idea and a dream that they want to realize. Through their efforts, they contribute to building Sweden richer and stronger. We must, of course, not make things more difficult for them by demanding extra information or by burdening them with unnecessary administration.

Some actions have been taken in this regard. The requirement to preserve physical receipts and other supporting documents has been abolished, as has the requirement for permits to operate hotels or organize public dance events.

There is still some work to be done here. We need, among other things, to ensure a system where the information that was once requested is registered in such a way that it is not requested again in another context. It should be a matter of course, and it is something that has been successfully applied by our neighboring country Norway for several years now.

Thanks to the policy of the moderately-led government, the tax burden in Sweden today is lower than it has been since 1975, but despite this, the taxes we pay are the absolute largest expense for the vast majority. For the legitimacy of the tax system, it is therefore extremely important that it is legally secure, simple, and predictable. A guiding principle must always be that it should be easy to do the right thing.

(Applause)

The speech at riksdagen.se, in Swedish (opens in a new tab)

Blåvitt Elofsson (S)

Mr. Speaker! Under point 2 in SkU12 on tax procedures, population registration and customs, I want to move for approval of reservation number 3 regarding F-tax and business activities.

The idea of paying tax and creating a society that is equal for everyone is that we want a society where everyone can feel that what they give goes to someone who is worse off and can get a little better. When taxes are now lowered, the costs for healthcare increase, and the inhabitants of this country find it tougher when it comes to making everyday life function.

Sweden has been a country that has been a pioneer when it comes to reducing the gaps between people. Now, the gaps are increasing instead. Directors' salaries are now 70 times higher than an industrial worker's.

How do the employees who are now being laid off and ending up in unemployment think? I do not believe they have several months' wages in the bank that they can live on before they return to work. Because that is what they want: to participate in paying taxes to the common welfare.

Fair taxes and fees must be the goal for the government and all other parties here in the Riksdag. A rightful system, where everyone follows laws and rules, is exactly what we all want. That there are then, in many places, attempts to create ways to secure advantages for individuals or entrepreneurs and cheat the system through tax planning, tax fraud, and tax evasion does not lead to the justice that everyone once thought should be the goal. It is of the utmost importance that the system can be fair and that those who pay tax in the right way also get back in the right way.

We need to manage many societal problems ahead, and quite quickly. It is a must to stop the organized gang crime. We need to equip the defense. We need to give people care and support when they need it. These are just some of the problems that we must find quick solutions for.

At the same time, enormous sums are disappearing out of the country through tax evasion and tax fraud – money that we could use to create good conditions for welfare, defense, and police. Tax evasion is the wrong way. Instead, tax morale needs to be strengthened so that we can provide people in Sweden with a bearable life. Now that food prices continue to increase, it is difficult to keep inflation down and many other cost increases are hitting the residents in Sweden, it is important that everyone is involved and contributes.

When it comes to taxes and fees, which are addressed in today's report SkU12, F-tax is of the utmost importance. Skatteverket should be given better conditions to effectively follow up on those who are approved for F-tax. The agency should be able to time-limit an approval, set higher requirements for diligence, and have greater possibilities to revoke an approval in the event of deficiencies and abuse.

Those who are approved for F-tax should, among other things, have more than one client. The increased tax deduction is an example of how those who are approved for F-tax are given the opportunity to exploit the system by having only one client. As an F-tax approved person, one must follow the existing laws and not contribute to wage or condition dumping.

In the area of tax and fee control, the regulations regarding payroll records have been expanded with employer declarations at the individual level, the economic employer concept, and requirements for the registration of foreign employers who have employees in Sweden. Further steps need to be taken to create a system that can be part of the work to counter undeclared work and crime in the labor market. We need to continue to task Skatteverket with designing the regulations so that they can continue to take a firm stand against organized crime and stop the possibility of exploiting the systems that exist.

The Swedish Tax Agency is also an important piece of the puzzle to prevent companies from being used as tools for crime. The work against money laundering and labor market crime and increased tax control are important elements to prevent crime. In the controls that Försäkringskassan and Pensionsmyndigheten carry out, both agencies have the opportunity to use personal data. It is important that the exchange of information between the agencies is improved to provide an effective criminal law protection.

When it comes to protected personal data, it can be a very tough existence to be one of the 26,000 people who have protected personal data. Incorrect dissemination of personal data must be stopped. Those who have protected personal data may have it due to, for example, violence or threats from a close male relative – it is usually we men who cause people to receive protected personal data. This means that we need to strengthen the regulatory framework regarding how personal data may be disseminated online.

Regarding the Swedish Tax Agency, they have, according to the regulatory letter, a mandate to continue the simplification work to reduce companies' regulatory burden and administrative costs. The mandate is to be reported in March 2026.

The Swedish Customs' powers need to be strengthened to stop the import of weapons, drugs, and money into Sweden as well as the export of stolen goods. Here in Värmland, we have problems with this, especially because we have a long border with Norway. There, a cooperation has been started between the countries to stop the inflow of stolen goods, drugs, and weapons. This cooperation needs to be strengthened – it cannot be stopped if we want to put a stop to the import and export of illegal weapons. This is a decisive factor also for stopping the financing of organized crime and increasing the safety in our country.

The expansion that was initiated in 2017 needs to proceed. We need to review the Swedish Customs' powers and provide the authority with better and more modern tools to make our borders safer and our society more secure. Cooperation between the Swedish Customs and the police should be strengthened and give both authorities the opportunity to detect and stop the export and import of stolen goods, weapons, and narcotics. Furthermore, cooperation with other countries within the EU should be strengthened. Opportunities should also be introduced to provide effective aids to create good conditions for safe and effective work against the incorrect import and export of the aforementioned types.

(Applause)

The speech at riksdagen.se, in Swedish (opens in a new tab)

Boriana Åberg (M)

Mr. Speaker! Thanks to Blåvitt Elofsson for his first speech here in the chamber! It is very brave when the member has only been a member for a couple of weeks.

I have only a short question. Blåvitt Elofsson mentioned that it should be a requirement that companies holding an F-tax certificate must have more than one client. In, for example, some consultants' contracts, it states that they may only perform assignments for that specific employer to avoid competition and leakage of information. For example, within the data industry, that type of consultant is quite common. What will happen with them? Will they not be allowed to work anymore when they are forced to have multiple clients?

The speech at riksdagen.se, in Swedish (opens in a new tab)

Blåvitt Elofsson (S)

Mr. Speaker! Thank you, Boriana Åberg, for the question!

I said that there should be more than one principal. It is probably a goal to have several employers, if I put it that way, so that one can do right by everything else and not end up in any fraud carousel in the work with only one principal.

The speech at riksdagen.se, in Swedish (opens in a new tab)

Boriana Åberg (M)

Mr. Speaker! I just want to ask if Blåvitt Elofsson means that data consultants who have an F-tax certificate and only work for one client are in some way suspected of fraud.

The speech at riksdagen.se, in Swedish (opens in a new tab)

Blåvitt Elofsson (S)

Mr. Speaker and Boriana Åberg! No, I have never suggested that at all. I am saying that one should have several clients. It might be worse in many craft professions if one has a single client. Then it might be easier to establish a friendship that creates this opportunity for cheating.

The speech at riksdagen.se, in Swedish (opens in a new tab)

Cecilia Engström (KD)

Mr. Speaker! Like last year, I would like to begin with the question of making the employer's contribution visible on the payslips.

We Christian Democrats consider transparency in the tax system to be a cornerstone of a functioning society. It is not only about taxes and fees being fair, but also about them being clear for all residents. The taxes and fees that employers pay for their employees shall be reported in a consolidated, clear, and open manner.

Employees receive a payslip showing their wages and the tax deductions that have been made. By reporting the employer contributions paid for each employee, we can provide a more complete picture of what their work actually costs and how these funds are used to finance important social functions such as healthcare, education and infrastructure.

That is why it is good that our authorities are leading the way and the government introduces an obligation for the authorities to report paid employer contributions for their employees in connection with wage payments.

That the tax deduction becomes visible to the employee increases the understanding of what an employee costs the company and shows what the business sector contributes to the welfare.

Mr. Speaker! The Government is actively working to counter tax fraud and tax evasion. We ensure that companies are not used as tools for criminal activity. As society changes and new challenges arise, it is crucial that the rules for the approval of F-tax are also adapted to meet these conditions.

The changes that have recently been implemented within the F-tax area and those that are planned to be implemented shortly are therefore very good. We are convinced that the changes will contribute to reducing the risk of companies being exploited for criminal purposes. By improving the regulations, we also create conditions for a more just and transparent business climate, which benefits all actors in the market.

Mr. Speaker! The principle of public access constitutes a cornerstone of Sweden's democratic system of government. It ensures citizens' right to insight into the authorities' activities and is a prerequisite for openness and accountability. But in a world where digitalization is constantly evolving, we must also be prepared to adapt and review how we can protect individuals and officials. It can sometimes be justified to have restrictions on the principle of public access to ensure security and privacy.

Our legislation needs to keep pace with digital development. We must remove legal hurdles that complicate or hinder the development of digital services for private individuals, while simultaneously safeguarding privacy protection. It is a balancing act that requires careful consideration and wise decisions.

The government is in the process of preparing a new law on future data protection. It aims to create a modern and more flexible data protection regulation. The goal is to give our authorities the opportunity to process personal data in a purpose-oriented manner, while simultaneously protecting citizens against infringements of their personal privacy.

Mr. Speaker! I move on to the customs issues.

The Swedish Customs Service has a major mission to determine and collect duties, taxes, and fees, as well as to monitor that regulations on the import and export of goods are followed. Furthermore, the authority shall prevent and counteract crime in connection with the import and export of goods. The mission requires the authority to conduct extensive control activities.

Mr. Speaker! A rule of law must be able to protect its citizens and ensure that law and order are upheld. The Christian Democrats believe that it is crucial that the authorities whose task is to combat crime are also given the tools they need to perform their work in an effective and legally secure manner. Therefore, we welcome the new customs powers act.

The Swedish Customs Service plays a central role in the fight against cross-border crime, drug smuggling, and weapons transport that threatens the safety of our society. The new legislation means that customs officers are given increased powers – they can now intervene more forcefully against public order offenses, stop vehicles, and carry out protective searches in control activities. Additionally, they are given the opportunity to cordon off areas at the internal border, and they are given improved access to booking data. It is crucial in the fight against organized crime.

Mr. Speaker! Sweden is in a serious situation. Gang crime continues, and we see how organized crime has become increasingly brutal. Therefore, we need a strong and proactive customs service that can stop the influx of weapons, drugs, and other dangerous objects before they reach our streets.

The Christian Democrats stand up for law and order, and we will continue to work to strengthen the justice system. Those who break the law shall face consequences, and those who work for safety and security in our society shall be given the support and the powers required to carry out their work.

With this, I move for the approval of the committee's proposal.

(Applause)

The speech at riksdagen.se, in Swedish (opens in a new tab)

Eric Westroth (SD)

Mr. Speaker! Today we are debating the Committee on Taxation's report 12, which concerns tax procedures, population registration, and customs.

Sweden is, as we all know, a country with an extensive and well-developed welfare sector that is dependent on which taxes we pay, how high the taxes are, and in what way the taxes are paid into the public sector.

The tax quota, that is, the total tax burden in Sweden, is still high in an international perspective, even though it is on the way down. It is of central importance that all citizens in Sweden have confidence in the Swedish tax system. It therefore needs to be perceived as legitimate, fair, predictable, long-term, and transparent.

One way to strengthen transparency in the tax system is to increase citizens' knowledge of which taxes are paid. This can be easily done by showing on the payslip not only which taxes the employee pays themselves, but also the taxes and fees that burden the employer. Even in the tax return and on the tax notice, all paid taxes should be able to be illustrated in a more pedagogical way, alongside the usual specifications.

The tax system also needs to have a well-coherent structure with a regulatory framework that is perceived as motivating. It must therefore always pay off to work, educate oneself, and increase one's salary, but also to take risks. And by risks, I do not mean betting everything on red at the roulette table or putting large parts of one's income on buying lottery tickets – no, what I mean is using one's time and saved capital to start and run companies that in the long run might be able to grow and create new jobs and export revenues in Sweden. It can also happen that the entrepreneur loses the entire investment, both the invested time and the invested capital.

Therefore, it is important that the Swedish tax system is continuously improved and simplified, so that the competitiveness of Swedish companies is strengthened, but also so that the tax system does not hinder foreign investments and initiatives in the country.

Mr. Speaker! Another important factor for having a legitimate tax system and a generous welfare sector is that the welfare and resources shall go to those individuals who are entitled to it. An important factor when it comes to ensuring that is the case is to have a population registration system characterized by order and tidiness.

Unfortunately, previous governments' reluctance to address the problems and challenges that the Swedish population registration system has created has resulted in a maintenance debt in the system, which the Sverigedemokraterna, together with the government, are now intensifying efforts to rectify.

The Swedish Tax Agency has received expanded resources to annually update the national situation report on the population, but also more powers to perform data analyses and in that way identify risks of errors in the population register.

One can then, with their expanded population registration activities, carry out physical residency checks at the addresses where the probability of incorrect population registrations is greatest.

The Sweden Democrats have, together with the government, appointed an inquiry to review how biometrics can be used in population registration controls in order to further strengthen the possibilities for a correct population registration.

The phenomenon of concealment in the population register has also likely been larger than what was previously known. It is therefore about individuals who are registered in Sweden but who should actually be considered to be permanently residing abroad. We all probably remember the high-profile case from 2019: Iraq's former defense minister was registered in Sweden and supported by the welfare system while simultaneously working as a minister back in Iraq. And in the residency checks that Skatteverket has carried out, concealment has been one of the most common errors identified.

Mr. Speaker! The Swedish Customs is one of our most important authorities when it comes to protecting Sweden from illegal goods and organized crime. For a long time, however, the customs has suffered from an increasingly diminished workforce, which has hindered the work of stopping the influx of narcotics and weapons and other smuggling.

These goods constitute a direct threat to our society, our security, and our young people. Therefore, the government and the Sweden Democrats are now taking decisive action to strengthen the customs and provide it with better conditions to perform its important work. The government has decided to carry out a comprehensive reinforcement of the customs on several fronts.

First and foremost, the number of customs officers will increase, even if it takes time to implement. More controls will be able to be carried out at our borders, at our airports and in our ports. A larger and increasingly present customs service with sufficient powers is crucial for us to be able to reduce the influx of illegal goods and strengthen our societal protection.

The Government and the Sweden Democrats have also listened to many customs officers who have called for better security in their work. It is unacceptable that those who stand on the front line against organized crime should feel unprotected and vulnerable. Therefore, Customs, at the request of the Government and the Sweden Democrats, has begun the work to enable uniformed customs personnel in outer service to carry weapons. It is a measure that not only strengthens the customs' capacity to handle threatening situations but also increases the safety for the customs officers themselves.

We are also now reviewing the customs' powers and working methods in order to modernize and streamline the control work. With today's advanced smuggling systems and international crime networks, it is required that our customs authorities have the tools and resources needed to meet the threats in an effective manner.

In addition to the customs having a higher presence, the customs must be given the best technical conditions to be able to effectively control the flow of goods. This can involve simple things such as service dogs but also both fixed and mobile vehicle scanners, so that entire trucks can be scanned in search of illegal goods.

Mr. Speaker! The Sweden Democrats and the government are now tackling the problem of the outflow of stolen goods from Sweden.

Many in Sweden have had their garages and storage rooms emptied of items, for example, chainsaws, lawnmowers, and ATVs. Boat owners have seen their boats sawed apart – they have been sawed apart when the outboard motors were stolen. Even car parts, such as airbags and catalytic converters, are attractive to thieves as they are easily traded on black markets abroad.

These goods often leave the country, and the risk of detection has been low. Historically, only 2 percent of the Swedish Customs' control resources have been allocated to the inspection of outgoing goods.

Now, the Sweden Democrats, together with the government, are introducing a new crime classification – export smuggling – which will enable customs to more actively pursue stolen goods in outbound traffic.

Together, these measures show that the government and the Sweden Democrats take the Customs' crime-fighting very seriously. The Customs' work is crucial for our internal security, and we shall provide them with the resources and powers they need to carry out their mission in the best possible way. It is an investment for a safer and stronger Sweden.

Mr. Speaker! I stand behind all of the Sweden Democrats' reservations, but for the sake of time, I wish to move for approval of only reservation 28 in the report.

(Applause)

The speech at riksdagen.se, in Swedish (opens in a new tab)

Ciczie Weidby (V)

Mr. Speaker! The F-tax system is a very important part of the Swedish business sector, but the design it currently has unfortunately leads to abuse and to an erosion of the concept of an employee. We see how employers circumvent their obligations by forcing employees to become self-employed. They do not do it to promote entrepreneurship but only to lower their own costs. This is particularly clear within the construction and transport sectors but also in industries involving personal assistance and cleaning.

Mr. Speaker! It was the bourgeois government in 2009 that loosened the rules and made it possible for a person to obtain F-tax with only a single client, even when it was actually the former employer.

What are the consequences of this then? Well, labor law is weakened, the position of employees is weakened, and serious companies find it very difficult to compete with those who exploit the system.

The investigation into the F-tax system has actually shown that abuse occurs. It is high time to take a crack down on this. Vänsterpartiet believes that more far-reaching measures are required to ensure order and clarity in the labor market. Therefore, we propose three clear changes.

Firstly: To be granted F-tax status, it must be required that there is more than one principal. This would, of course, reduce the risk of false self-employment and ensure that the person running the company is actually an entrepreneur, not an employee who has been forced into an insecure existence without job security. In exceptional cases, exceptions should be allowed through a local agreement between the employer and the union.

Secondly: We want to introduce a time-limited F-tax. Today, F-tax applies indefinitely, which makes it very difficult to control and curb abuse. A time-limited approval would mean that only serious entrepreneurs would continue to have the possibility to operate with F-tax. It would reduce the risk of undeclared work and unprofessional activity. Furthermore, a stricter control should be introduced, where the Swedish Tax Agency regularly audits and follows up on whether the F-tax is being used correctly.

For the third, Mr. Speaker: We want to strengthen the rules within the rot deduction system. Today, F-tax is required for companies that perform rot work but not for the subcontractors. This obviously opens the door for abuse and tax evasion. Therefore, we believe that subcontractors should also be covered by the requirement for F-tax in order for a rot deduction to be granted. Furthermore, the companies that apply for rot deductions should report who actually performs the work – this is to counter black labor. This is a matter of fairness and competition on equal terms.

Mr. Speaker! Another area where we see very large problems concerns the platform sector and the gig economy companies. Many who work for platform companies lack F-tax approval but perform work under employment-like conditions. The platform companies take no employer responsibility, and the gig economy companies function in practice as some kind of employer gatekeepers. It is, of course, not acceptable.

We mean that F-tax should be a requirement for self-employment. No one should be able to work under such conditions without meeting the requirements to actually be a self-employed person according to Skatteverket's rules.

Mr. Speaker! We also see a development where large companies systematically press prices by hiring so-called self-employed persons who should actually be considered employees. It creates an unhealthy labor market where workers lose the right to sick pay, vacation, and other basic labor law protections. Therefore, we must sharpen the distinction between employers and employees to ensure that no one involuntarily ends up in a gray zone where they have no social safety net.

Mr. Speaker! We must see and talk about what the long-term consequences are and have been of this development. When more and more workers are forced to become self-employed, the tax revenues for the welfare system also decrease. Employer contributions are lost, sickness benefit-earning income is eroded, and pensions are truly negatively affected.

This development obviously hits hardest those who are already vulnerable in the labor market. It is, in my opinion and the Left Party's opinion, completely unreasonable to let companies dump costs on society by systematically bypassing employment responsibility. The Left Party believes that Sweden should have a labor market where companies compete with innovation and quality, not by worsening working conditions and shifting costs onto the individual and society.

If one looks at our Nordic neighboring countries, which have a stricter regulation of their Fskattesystem, one sees that this has not hindered their business climate. On the contrary, it has created a fairer and more stable labor market.

Vänsterpartiet wants a labor market that is secure and fair. We must reform the F-tax system to counter fraud, strengthen the definition of an employee, and protect serious business owners.

I vote in favor of reservation 4.

(Applause)

The speech at riksdagen.se, in Swedish (opens in a new tab)

Boriana Åberg (M)

Mr. Speaker! It is good to have ideologically clear lines so that those watching the debate understand how we, as representatives of our voters, act and what decisions we make.

Unlike Ciczie Weidby, I believe that entrepreneurship is very important and that everything should be done to facilitate the starting of more companies. Companies that employ more people who contribute with tax revenues.

I want to ask Ciczie Weidby the same thing as I asked Blåvitt Elofsson. What are Ciczie Weidby's thoughts regarding consultants who are required to have only one client?

I also have another question. Just like Ciczie Weidby, I am very upset about the exploitation of people for black labor and the exploitation of people who are here illegally. At the same time – and unlike the Moderaterna – Vänsterpartiet has in every way tried to complicate measures that are intended to prevent people from being in Sweden illegally. I would be grateful for a clarification regarding this.

The speech at riksdagen.se, in Swedish (opens in a new tab)

Ciczie Weidby (V)

Madam Speaker! I thank Member Åberg, for I really hoped that Boriana Åberg would take the floor in response to me. It is somewhat of a tradition we have when I make my annual appearance in the Committee on Taxation.

I think it is very interesting that, when it comes to certain people and phenomena, it is very important to regulate, tighten up, throw out, and stamp. But then one finds a small group with a few consultants who might possibly end up a bit in a bind because those IT consultants only have a single client. Then it is more important – nota bene, this is also an ideological debate – for the Moderaterna to have a loosened system that opens up for very many people to end up in a bind, just because there are 50 IT consultants in the country who potentially have a single client.

It, my listeners, is truly an interesting and important ideological dividing line. Boriana Åberg easily spent ten minutes telling us what a huge problem it is with people who travel to Sweden to register their residence here solely to engage in criminal activity. We must therefore take so many different measures to tackle this gigantic problem. But it is not important for the Moderaterna that people are constantly cycling and driving around in Stockholm city who in no way have any rights or obligations and who are forced into self-employment.

The speech at riksdagen.se, in Swedish (opens in a new tab)

Boriana Åberg (M)

Madam Speaker! Yes, it is very important for the Moderates that law and order are upheld. Just when it comes to Fskattebevis, it is important that we do not make it difficult for honest people to be able to have Fskattebevis and have the clients they themselves want. That is where we differ. I do not suspect that entrepreneurs are any villains or fraudsters, but in Ciczie Weidby's class struggle rhetoric, the employers and the employees stand in opposition to each other. That is not the case in the real world.

I also want to point out that there is other legislation for companies that misuse their Fskattebevis. Legislation regarding crime shall then be applied, instead of making things difficult for all entrepreneurs generally. As I mentioned in my speech, companies that do not manage their submission of information to Skatteverket will have their Fskattebevis revoked. On March 27, the government decided on a referral to the Council of Legislation that strengthens Skatteverket's controls of companies that have, or are applying for, approval of Fskatt.

It is not the Wild West. It is not that one closes one's eyes to problems that arise, but one can distinguish between ordinary, honest and genuine business – as most entrepreneurs conduct – and that clique of criminals we are to hunt to the ends of the earth.

The speech at riksdagen.se, in Swedish (opens in a new tab)

Ciczie Weidby (V)

Madam Speaker! It is not the Wild West, says the member, but it is exactly what it is. It is completely uncontrolled who is forced into self-employment. They have different employment companies as employers, they know nothing, and they are forced into being self-employed – sometimes with F-tax but very often not. Others lose their jobs where they had a permanent employment but are instead hired in as self-employed. The Wild West is, unfortunately, exactly what it is.

Boriana Åberg likes law and order, and – listen and be amazed – so does this class struggle rhetorician. That is exactly why I say that we must regulate this system. Vänsterpartiet also protects serious entrepreneurs. It becomes an unhealthy competition for all those entrepreneurs who actually do things correctly and properly. Those who see and understand that it might be reasonable that this IT consultant, for example, who only has me as a client, is employed by me instead of having it in this way. They must ensure that everything goes correctly and properly so that the person performing the work has all social rights. To counter the wild west we have now, we must regulate this system – for society and for all people, for law and order and for justice for companies and for people. This is exactly what Vänsterpartiet proposes in its motions.

(Applause)

The speech at riksdagen.se, in Swedish (opens in a new tab)

Anders Ådahl (C)

Madam Speaker! A country shall be built by law. A country shall be financed by tax. And with a representative population registry and efficient customs operations, we begin to see the contours of a country. But how large should the tax be? In some way, it is the eternal question in economic policy.

Everyone understands that zero percent tax does not work. Then we get no public activity, but it becomes anarchy and chaos. But everyone also understands that neither does one hundred percent tax work. No one would work. No food on the tables! Starvation and poverty! So how should we think? What is the right tax? Yes, it is as is known one of the truly big questions in Swedish politics.

We in the Centre Party lean to the right in economic policy and to the left in social policy. It is a completely unique position in Swedish politics. We pursue a low-tax policy aimed at growth and thus increased prosperity overall in Sweden, but through our social policy, we push for increased prosperity for all.

We pursue the low-tax policy with the knowledge of the planet's limitations and that growth must be green. We also pursue the low-tax policy with the knowledge that polarization and exclusion lead to a worse Sweden, a more expensive Sweden, and a Sweden that, in the long run, actually collapses.

Our line is jobs and competence instead of benefits. Away with tax complications! Make it easy to run businesses! Level the differences between city and country! Let the whole country contribute to green growth! Hold together and develop! Forward, upward!

Madam Speaker! Tax revenues increase when more people work and pay tax, and at the same time, the cost of benefits is lowered. It becomes a double effect. Unemployment in Sweden is now very high. It is a worthless situation both for the individual and for the country. Unemployment eats growth for breakfast and a cohesive society for lunch. More jobs must be created, not least to reduce exclusion and increase resources for the welfare system.

Lower employer contributions are an important component for companies to be able to hire more and create more competitive companies. At least equally important is that we close the gap between the unemployed part of the population and the skills that companies all over the country are crying out for. Education and retraining are needed both for academic jobs and, perhaps especially now in these times, directly linked to the labor market's needs. In that case, it is about vocational training. Educate – do not cut back!

Madam Speaker! Centerpartiet submits in this report a number of proposals to strengthen Sweden. "Away with red tape!" one could summarize it as.

Sweden today has a model with preliminary tax for companies, both for limited companies and for sole proprietorships, which, among other things, means that newly started companies must state an expected profit even before they have started earning money. It is obviously difficult to estimate what the profit will amount to when the business has not even started yet.

This causes problems. The preliminary tax can mean that the entrepreneur is forced to pay tax with already taxed funds, which worsens the liquidity in the company and reduces the room for investments. Growth is slowed. It is not good, and it is very unnecessary. The system needs to be reviewed so that companies do not have to pay tax in advance. For smaller organizations and companies, a complicated and time-consuming tax administration means a heavy burden. The small companies often need to do just as much as the large ones.

Madam Speaker! A regulatory framework that is particularly problematic for many smaller companies within, for example, the tourism industry and agriculture, is the system of personnel registers. Since 2018, all persons living under the same roof as a business activity must register if they contribute to the activity in any way.

The system has already been evaluated and criticized, and the government needs to return with concrete proposals on how the system of personnel registers can be changed to both simplify things for companies and reduce the number of companies covered by the system. In a first step, the expansion from 2018 needs to be abolished. Red tape must be reduced, Madam Speaker, and we in Centerpartiet see that new technology can pave the way for a simpler system. Make it easy to run a business!

It must be easy to do the right thing even for a treasurer in a non-profit association. Associations are, just like all other payers, obliged to submit reporting information regarding payments made to individuals that amount to 100 kronor or more. Many associations are small and do not turn over large sums, and many treasurers in non-profit associations have no professional experience in working with finances. It means a great responsibility and a lot of work to handle taxes and fees.

We in the Center Party want to reduce unnecessary administration and facilitate things for these non-profit treasurers so that more time can be devoted to the associations' core activities. We need to build a web that is woven from the bottom up in our society. The threshold for when associations are required to submit reporting data should therefore be raised.

Madam Speaker! City and country and a balanced population registration – yes, that is an issue that has risen in importance and which shows how important it is with accurate rules so that all of Sweden can be able to grow. Rural and countryside municipalities with many vacation homes are today struggling with the challenge of providing social infrastructure while the residents in these vacation homes do not pay tax there.

On November 1 every year, the municipal tax base for the following year is determined based on how many people are registered as residents in the municipality on that date. Many municipalities have a relatively large proportion of part-time residents for large parts of the year, and these people are therefore not registered in the municipality. Add to that a large proportion of seasonal workers, and the burden on both infrastructure and welfare services far exceeds the tax revenue, which is based on permanent residency.

For the municipality, this could mean a different allocation of tax resources to activities and services than would have been the case if the tax collection had corresponded to the number of inhabitants during the whole year, for example when it comes to investments in roads, water and sewage, as well as healthcare. After the pandemic, there are also signs of what some call a ruralization, that is, a move from city to countryside – but perhaps only during certain periods. The transition to a more digital society indeed increases the possibilities for longer periods of residence at different addresses.

The challenge that some municipalities face in the form of a large proportion of part-time residents who do not pay income tax in the municipality is concrete and must be taken seriously. An investigation should therefore be conducted on how the finances of these municipalities could be further strengthened by having everyone who lives there pay tax, even if they live there temporarily, for a shorter period, such as summer or seasonal residents. The tax revenues would benefit both temporary residents and year-round residents through a strengthened welfare and community service.

The whole country shall live. I move for approval of reservation 20.

(Applause)

In this speech, Ulrika Heie (C) agreed.

The speech at riksdagen.se, in Swedish (opens in a new tab)

Annika Hirvonen (MP)

Madam Speaker! Today we are debating the report on tax procedures, population registration, and customs. It addresses a broad palette of issues that all concern the foundation – the basis. It is about how we collect tax. It is about how we ensure that our registers are correct, that is, that we know where people live and which municipality they should pay tax to and have their rights met by. The customs issues are about control so that drugs, illegal weapons etc. do not enter the country, as well as ensuring that the fees that are to be paid are paid.

Madam Speaker! It is a special day to discuss customs issues, which have come to be far more exciting than what one as a Swedish Member of Parliament would have wished. I truly hope that we avoid a customs war and trade war between the USA and the rest of the world, but it remains to be seen what decisions are made on the other side of the Atlantic. I am very pleased that we in Europe have a broad consensus on how we should approach these issues.

I would like to assert that we in the Swedish Riksdag have a broad consensus on the view of the Swedish Customs. Recently, the Customs received expanded powers that we were largely in agreement on. This will make the Swedish Customs much better at combating organized crime, which both wants to bring illegal goods into Sweden and take out goods that one, for example, has obtained through various types of burglaries. It is very important.

Madam Speaker! We are also debating the population registration, which is one of Sweden's bureaucratic crown jewels. That we have such incredibly good control over who lives in our country is not only a basis for why our tax and welfare systems function and for why our electoral system makes it possible and very simple for people to participate in elections without separately registering and signing up. That we have a good population registration also facilitates research. We can learn very much about all possible reforms, about what works in the field of public health, or about workers' opportunities to work longer in life.

A well-functioning population registry is also incredibly important to prevent people from, for example, cheating themselves into various benefits that they are not entitled to. Two people can, for example, be cohabitants in reality but reside at different addresses on paper.

I think it is very wise that some of the proposals regarding the population register that were talked about very much in slogan form during the election campaign, for example the census and ideas that one would go and knock on everyone's door, in practice have become a much more reasonable control activity. For example, it has been discovered how people have been exploited not only on the second-hand rental market but also on the third- and fourth-hand rental markets, and in various ways, the order has been improved.

There are, however, a lot of problems to rectify in the population register. This concerns, in particular, how those who have protected information, because they live with a threat, can work, function in society, and run businesses in a safe and secure way. We have seen major deficiencies in the protection for persons who have protected information in the population register. Their identities and residential addresses have been exposed due to carelessness or other incorrect handling by various authorities. This can have devastating consequences. A woman who has left a violent relationship and who lives hidden together with her children can be forced to uproot not only her own roots – and leave her job – but also her children's roots. The children can be forced away from their schooling and from the security they have nevertheless managed to build.

Therefore, it must be of the highest priority to tighten security for persons with protected information. It is also important that one can live a life as normal as possible. One should be able to run a business without being afraid that the person one is hiding from, due to a real threat, will be able to find them through a register.

In cases where there is no such threat, it is important, Madam Speaker, that we ensure that persons who have once lived together and who have children together are allowed to receive relevant authority information concerning their common children. If the parents have joint custody, it is reasonable that both parents receive letters from Swedish authorities regarding matters concerning their children.

Sweden is a country where more and more separated parents choose to share the responsibility for the children equally, not only through joint custody but also by the children often living alternately and perhaps equally much with both parents. For my part, I think one can consider whether it would not in some way be possible for these children to be registered with both parents. An important first step is, in any case, that the parents receive the authority status regarding their children.

Madam Speaker! A group whose population registration has been discussed very much in this chamber in recent years are the Ukrainian refugees. The government came with a proposal that early-regulated the possibility of registering one's residence in Sweden – the limit was changed from two years to one year. The Green Party thinks, however, that what would be reasonable is that a person can be registered as a resident as soon as they are granted their residence permit as a mass refugee.

With the population register come important rights, for example, the right to healthcare for adults and opportunities for women to visit the gynecologist or have a smear test for cervical cancer. Ukrainian women have traveled back to Ukraine to do such things because they have not had that right in Sweden. We do not think it is justified that one should have to live in Sweden for an entire year before gaining access to these rights. Therefore, I move for approval of reservation 21.

In conclusion, Madam Speaker, I want to say something about the incredible fraud that was recently – once again – highlighted in a report from the Swedish National Audit Office regarding the rotavdrag (deduction for renovation). In that report, the Swedish National Audit Office states that the fraud with taxes and black money has not decreased but has merely moved. Instead of consumers directly paying black under the table, they pay what they believe is white and receive rotavdrag. In the next step, however, the companies hire various types of subcontractors who pay black wages. We must address this. Therefore, Miljöpartiet believes it is reasonable that the subcontractors should also be approved for F-tax if they are to receive rotavdrag. This is a small step toward cleaning up the abuse that the rotavdrag hides today.

I also want to join what my colleague Anders Ådahl said about the importance of us taking the conditions of rural municipalities for public services seriously. You pay tax where you are registered as a resident. Today, one can only be registered as a resident in one place. If you live, for example, in Borgholm during the summer half-year – which is completely correct in every way; it is a fantastic place to live during the summer – and in Stockholm the other half of the year, it can be the case that you pay your entire municipal tax in Stockholm. All the service that one needs where one is a summer resident is covered by those taxpayers who are registered as residents there. We see a large tax gap between rural and remote municipalities and large cities. Those who have poorer access to service often have much higher municipal tax.

One aspect we could look at to level this out and make it more equitable is whether one can be taxed where they live for a larger part of the year. Perhaps it is possible to find another solution to ensure that those who utilize the public services for a large part of the year can pay a part of their tax locally and contribute to this service.

Tax procedures, population registration and customs

I thank Madam Speaker and my colleagues for an important debate.

The deliberation was hereby concluded.

(Decisions were made under § 17.)

The speech at riksdagen.se, in Swedish (opens in a new tab)