Tax procedures, population registration and customs

BO BROMAN (SD)

Madam Speaker! Today we are dealing with the Committee on Taxation's report 14 on tax procedures, population registration, and customs. I would like to begin by moving for approval of the Committee's proposal for a decision.

Sweden has an extensive welfare state. It is financed by the taxes we all pay. How much we pay and how the system is designed therefore plays a decisive role. The tax ratio is still high in an international perspective, even though it has begun to move downwards.

For the Sweden Democrats, one thing is completely central: People must feel confidence in the tax system. It must be perceived as fair, understandable, and long-term. One should know what one pays and why. A simple way to strengthen legitimacy is to increase transparency. On the payslip, it should not only show what the individual pays in tax but also which taxes and fees the employer pays. On the tax return and the tax statement, the whole should be able to be presented more pedagogically. Many Swedes actually do not know how large the total tax collection is.

It is a good start that the government has issued a regulation which means that government agencies from July 1 this year will be obliged to inform employees about the employer contributions and the general wage contribution. We Sverigedemokrater will continue to push for all employers in the country to have the same obligation in the future.

Madam Speaker! The tax system must also hang together and encourage effort. It should always pay to work, educate oneself, and take responsibility. And it should pay to take risks – real risks. It is not about the risk it involves to gamble away money on lotteries, but about using one's savings and one's unpaid free time to start companies, hire, and build something that can grow. That is how jobs are created, and that is how export revenues arise. We know that entrepreneurship always involves a risk; one can lose everything one has invested.

Therefore, the tax system needs to be simplified and improved continuously. We shall strengthen the competitiveness of Swedish companies and at the same time ensure that Sweden is attractive for investments.

Madam Speaker! A legitimate tax system also presupposes that welfare goes to those who actually have a right to it. This requires order and clarity in the population register. For a long time, the problems have grown. Previous governments have not addressed this in time, and it has created a significant maintenance debt.

Now we are intensifying – the Sweden Democrats together with the government – the work to rectify this. The Swedish Tax Agency has received increased resources to update the national overview of the population and greater opportunities to work with data analyses to detect errors. They are carrying out more physical residency checks where the risk of inaccuracies is greatest.

Furthermore, an investigation has been commissioned on how biometrics can be used to further strengthen population registration controls. We must have an effective, reliable, and purposeful identity management in Sweden.

A particular problem is "övertäckning" (covert residency), i.e., persons who are registered as residents in Sweden despite practically residing abroad. We surely all remember the much-publicized case in 2019 involving Iraq's former defense minister, who was registered here and received a share of the welfare while simultaneously working as a minister in Iraq. The Swedish Tax Agency's audits show that precisely this type of covert residency is one of the most common errors. This is about the system's credibility. Those who do not live here should not be registered as residents here.

Madam Speaker! Customs is a key authority for Sweden's security. It stands on the front line against drugs, weapons, and organized crime. For many years, the Swedish Customs has had too few resources and insufficient powers. The personnel strength has decreased while smuggling has become more advanced. It is a dangerous combination. Therefore, during the mandate period, we have begun a clear reinforcement. The number of customs officers shall increase, even though it takes time to train new personnel. More controls shall be carried out at borders, in ports, and at airports. A present and robust customs is crucial to reduce the inflow of illegal goods.

We have also listened to the customs staff, and they have requested better security. It is unreasonable that those who fight serious crime should feel unprotected. Therefore, work has been initiated to enable uniformed customs staff in outer service to carry weapons.

We are also strengthening the customs' powers and working methods. With international crime networks and advanced smuggling schemes, modern tools are required. This is about both technical aids such as fixed and mobile vehicle scanners, but also about more service dogs and, above all, the right legal support.

We have also taken a firm stand against the export of stolen goods. Many Swedes have had their garages and storage rooms emptied of chainsaws, lawnmowers, and ATVs. Boats have been destroyed when outboard motors have been stolen. Car parts such as airbags and catalytic converters are sold on black markets abroad.

Historically, only a small part of the customs' resources have gone towards the control of outgoing goods. This has kept the risk of detection low. The new criminal classification of smuggling is therefore an important step. It gives customs better opportunities to intervene against stolen goods on their way out of the country. Taken together, this shows that we take the customs' crime-fighting mission most seriously.

Madam Speaker! We strengthen the legitimacy of the tax system, we create order in the population register, and we give the customs authority the resources and tools that are required. Ultimately, it is about security, justice, and a stronger Sweden.

(Applause)

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

Blåvitt Elofsson (S)

Madam Speaker! In the report on tax procedures, population registration, and customs, many questions are hidden that fundamentally concern what kind of society we want to live in. For me, and for us Social Democrats, it is about solidarity, justice, and everyone's equal value.

When people behave correctly, work, pay taxes and follow the rules, they should also be able to trust that the system is fair and that the same rules apply to everyone. No one should be able to buy their way out of responsibility, and no one should be left behind.

Madam Speaker! I will divide this and begin with the tax procedure.

When it comes to Sweden's tax system, a prerequisite is that it functions and constitutes a basis for the common welfare in society. Taxes finance school, healthcare, and elderly care, but also the security in society. It is an expression of solidarity in practice: One pays tax, and the tax then finances everyone's access to the aforementioned as well as to infrastructure with roads, railways, energy, etc., this so that we together shall have a good society to live in.

The F-tax certificate is an important tool for entrepreneurship, but it must never be used as a way for unscrupulous employers to evade responsibility. When people are pressured to become self-employed without security, without a pension and without insurance, it is not about freedom. Then it is about exploitation. That makes the system not work and makes it easy for cheating to spread.

For us Social Democrats, it is obvious that the labor market should be fair. No one should have to compete through lower wages, through worse conditions, or by breaking the rules. Therefore, stricter rules, effective controls, and close cooperation between the Swedish Tax Agency and other authorities that counteract crime and fraud were needed.

Madam Speaker! The same responsibility applies to the rot and rut deductions. Tax subsidies should contribute to employment and quality, not to fraud, crime in the working life, or the exploitation of people. Every tax krona that is used incorrectly is a krona taken from the common welfare.

We Social Democrats therefore believe that the regulations must be clear and that the control tools must be sufficient. Here, personnel registers and clear personnel identification also play an important role. They protect both employees and serious companies and contribute to order and clarity in the labor market.

Madam Speaker! We have previously raised the issue of reminder fees for private individuals. Fee systems must be perceived as reasonable and fair. Equal treatment is a fundamental principle, and changes must be made collectively and with respect for the rule of law. Here we agree with the committee.

Madam Speaker! Today, tax policy is also international. Advanced tax planning and tax evasion undermine trust in the system and hit hardest those who do not have the possibility to move profits or hire tax lawyers.

That is why we want to see increased transparency regarding multinational corporations' tax payments and a continued strong Swedish commitment within the EU and OECD to stop tax havens and ensure that digital companies also contribute. Solidarity does not stop at national borders – it must also characterize international cooperation.

In this work, it is important to follow up on new regulatory frameworks. An evaluation of DAC 7 is therefore necessary to ensure that the rules actually counteract tax evasion and do not just create administration.

Madam Speaker! Economic crime is not a crime without victims. It affects the entire society and erodes trust in democracy. Therefore, we have highlighted the need for a new sentencing level for particularly serious tax crimes, with a maximum sentence of up to ten years in prison. Those who systematically plunder the common good must be met with a clear societal response. If one engages in systematic or advanced tax evasion, it must be met with tangible and proportionate penalties. What one is then engaging in is, in fact, destroying the possibility of creating a society for everyone and demolishing the common good.

Madam Speaker! The population registry is a prerequisite for the welfare system to function, but also for people to be able to feel security and belonging.

For persons with protected personal data, most often women and children who have fled violence, correct population registration is absolutely crucial. The Social Democrats have previously pointed out that protected identities are, in some cases today, too easy to uncover. Here, the state must take its full responsibility. All people have the right to safety and a life free from fear.

Madam Speaker! We have also raised the issue of children living with alternating residence. The possibility of being folkbokförd at two addresses should be reviewed so that the regulations better reflect the children's actual life situation. The best interests of the child must always be the starting point.

Crime involving population registration offenses must be taken seriously. Registering oneself at an address without living there is a crime and should be punished. In the last month, we have had cases where people registered themselves in someone else's summer cottage, up to 50–60 people at one and the same address, without living there. Even with today's rules, it should be easy to stop and prosecute people who do this and exploit innocent people for criminal purposes.

That is why correct population registration is an important part of crime fighting. When people are registered at addresses where they do not live, both the welfare state and the rule of law are undermined. Therefore, continued work is needed to improve the quality of population registration where control, legal certainty, and privacy go hand in hand.

Madam Speaker! In conclusion, I would like to say something about the customs operations. The Swedish Customs is a central part of society's protection against smuggling, illegal trade, and organized crime. In a cross-border world, strong cooperation with our neighboring countries and within the EU is required.

But the cooperation with our neighboring countries is not sufficient. Our cooperation with Norway could be further developed, as we have different laws and regulations for customs personnel in our respective countries. This must be reviewed to create an organization that ensures the customs service receives the right conditions, sufficient resources, and modern equipment to be able to do its job. At the same time, it is crucial that the implementation of EU legislation does not lead to competitive disadvantages for Swedish companies. Fair conditions shall apply everywhere.

Madam Speaker! For us Social Democrats, all of this is connected. A fair tax system, a reliable population registry, and a strong customs are fundamentally about solidarity and everyone's equal value. We shall have a society where order and tidiness shall be the watchwords and where we shall combat the crime that wants otherwise. We shall build a society where we take responsibility for one another and for the common good.

I move for the approval of reservation 29 in the Committee on Taxation's report on tax procedures, population registration and customs, 2025/26:SkU14.

(Applause)

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

Boriana Åberg (M)

Madam Speaker! At the beginning of each parliamentary session, the opportunity is opened for us members to submit motions during a few intensive weeks. Within the framework of the Riksdag's work, this is an important platform for opinion-building, an opinion-building that can also send signals to the government's work in designing proposals that will then return to the Riksdag, for example, in the form of new government bills. Today, there will be no motion that directly serves as inspiration for the government, as the committee rejects all proposals.

Madam Speaker! One of the promises that we Moderates went to the election on was to combat the criminal economy. The government has also delivered in this regard. The Swedish Customs Service has received several new powers through new legislation. These powers have strengthened the ability to fulfill the mission and at the same time strike hard against the criminals.

Every stopped shipment of drugs and illegal weapons reduces the flow of money to the gangs and prevents much human suffering. I would like to add that the customs' successful work saves many resources for the police but also for municipalities and regions, which have the ultimate responsibility for the preventive work against and the management of drug abuse and damage from both drugs and weapons.

One of the new powers that Tullverket has received concerns the export of stolen goods. In short, it means that Tullverket has the possibility to actively search for stolen boat engines, tools, bicycles, car parts and other items that previously could pass the border undisturbed, which triggered foreign gangs to come to Sweden on theft tours.

Since September 1, 2025, Tullverket has also been granted new powers within the framework of the new forfeiture legislation. This means that Tullverket can carry out targeted controls to detect cases where independent forfeiture may be applicable. For listeners and viewers who are not familiar with the terminology, independent forfeiture provides the state with the opportunity to seize and forfeit criminals' assets, for example gold jewelry, expensive watches and luxury cars, without the owner having been convicted of a specific crime. It is sufficient for the prosecutor to be able to prove that the property is not in proportion to the person's legal income. At present, Tullverket has 32 ongoing cases regarding independent forfeiture of seized property with an estimated value of 6 million kronor.

In the referral, there are several motions that have highlighted the use of companies as criminal tools. This is something that the government has worked to stop, in principle, since it took office through legislation and through regulatory letters to the authorities.

Within the framework of the Swedish Customs Service's mandate, a number of audits have been directed at companies that could be involved in organized crime. These audits have led to some assessment of customs duties and criminal reports regarding customs offenses, sanctions offenses, bookkeeping offenses, and money laundering. In connection with follow-up inspections, the Swedish Customs Service has also begun to apply the new power of securing evidence, which provides better conditions in cases where the audited parties do not cooperate in accordance with their obligations. In cases where securing evidence has been applied, criminal reports have been filed.

It can certainly be said that the Swedish Customs Service has made good use of the new powers to strike hard against organized crime and its lifeblood – the money. Even in concrete terms, the Swedish Customs Service has struck at the criminals' money. Last week, we made a decision here in the chamber that the control of cash shall also take place at the internal border. The change applies from April 1.

Madam Speaker! I also want to say a few words about the population register as a crime tool. Even though incorrect population registration in itself is a crime, it often constitutes a link in, above all, other serious crime, for example, different types of welfare crime and crimes linked to companies. It is something that organized crime is very skilled at exploiting.

Population registration data such as identity, residence, and family circumstances are crucial components for various crimes to be committed. For example, identities are obtained on incorrect grounds, and with these, the actual persons committing the crimes are concealed. Often, one person has control over several different identities through BankID or other electronic identification. Information regarding address and family circumstances is also linked to the identity to create further opportunities for crime.

The identity is maintained with sham employments and false personal details and is used to exploit the welfare system or to start companies and commit crimes through these – the entire spectrum from tax crimes to fraud, forgery, and money laundering occurs. Ironically, the identity's credibility is reinforced if it receives benefits from Försäkringskassan or Arbetsförmedlingen, and the identity can then appear to be genuine.

Almost two years ago, an internal initiative at the Swedish Tax Agency was concluded with the aim of ensuring that the agency counters the use of identities and companies as criminal tools. The initiative's assessment was that the availability of identities exploited in company registrations, unreported revenues and wages, etc., was large. Even worse was that the persons who commit tax crimes, population registration crimes, or money laundering crimes escape punishment because there is no one to hold accountable since they are hidden behind false identities.

Employers who provide incorrect or false income information for their employees in employer declarations are now known under the term "enablers." These false income figures can, for example, be used for incorrect payments from the welfare system in the form of benefits, sick pay, and so on. False identity information can also be used to give credibility to a sham employment when applying for an extended work and residence permit, for example, to bypass the rules on maintenance requirements.

Madam Speaker! I have already exceeded my speaking time. Therefore, I will not describe all other ways to abuse the population register for criminal purposes. For those who wish to delve deeper into the subject, I can recommend the Swedish Tax Agency's excellent publication National Situation Report on the Population 2025.

Madam Speaker! One thing is certain, namely that the consequences of incorrect information in the population registration database can be devastating. The welfare system is eroded and fraud against private individuals and companies is enabled while the work of the law enforcement authorities and other authorities is hindered, which undermines our society. Therefore, the government is entirely correct in intensifying crime fighting even in this area. Secure digital identification is fundamental to ensure that rights and obligations apply to the correct person as well as to reduce the risk of identity misuse.

(Applause)

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

Helena Vilhelmsson (C)

Madam Speaker! I thank the member for the speech.

The member began by commenting that today's report contains the results of motions submitted during the general motion period. There are many proposals, and all are rejected, which may seem a bit interesting since many of the motions are the same ones that Moderates and representatives from the Tidöregeringen have written for many years. But that is how it is: If one sits in a majority, one works in a different way. The member spoke about many of the areas of work they are involved in.

As so often, a lot of time is spent describing what is being done to combat the criminal economy, which is very good. The population registry has a large part in that. A lot has happened in the area of the population registry that the Center Party has supported over the years. But even if one sits in government and has all the instruments to improve things that are obviously wrong, one must also in the chamber of the Riksdag realize it and vote to rectify such things that are obviously wrong and which, in my opinion, should be able to be rectified in a simple way.

I am, of course, talking about what we heard about some years ago, namely that criminal gangs earn an enormous amount of money by selling fake folkbokföringsadresser (population registration addresses) in people's summer cottage properties. In my world, it is simple to change the law that we ourselves have decided here. If someone registers at an address, the owner of the property should receive a notification about this. This does not apply to summer cottage properties, however, because one is not registered there.

Why could the government not agree to this in order to quickly and easily put an end to a major problem?

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

Boriana Åberg (M)

Madam Speaker! First, I want to say that I have great respect for the motion instrument and admire members who time and again submit motions in the hope that they will one day be approved. We on the government side have no other opinion. But when one sits in a government position, one has a better way to communicate one's good ideas, namely directly with the department.

Let me also say that my comment about motions being rejected was not intended as any kind of disrespect towards the assembly. If it was perceived in that way, I would like to apologize.

Regarding the criminals' sale of addresses to obtain criminal profits and to deceive people under slave-like conditions, we on the government side think it is just as heinous as Member Vilhelmsson thinks. Work is underway. There is an investigation, and there are proposals for increased penalties for that type of crime.

Recently, there was a case with a woman named Ulla-Lena, who had 66 people registered at her summer house. After an interpellation debate about this here in the chamber, she got to meet the Minister for Finance. Some day afterwards, she told that the problem with the 66 people who were registered at her summer cottage had been solved.

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

Helena Vilhelmsson (C)

Madam Speaker! I want to begin by saying that it was not a criticism when I referred to the member's statements. I know that motions are rejected when one is not in a government position.

But then I am very surprised. The member says that when one sits in a government position, one has better ways to communicate one's proposals and, as I understand it, also to implement proposals. In what way is it better that there is no change at all of the situation for summer cottage owners this summer? The change occurs possibly, in the best of worlds, first on January 1, 2027.

One could have quickly processed a legislative change where a sentence is added stating that notification of new occupants at the address shall go to the property owner. How can it be so difficult? I have noted that this has been written about on social media. Here we are talking about Ulla-Lena, and my question is: How many more Ulla-Lenas will we see this summer? There will be no change to this this summer. How many more will have to have their address hijacked?

Is it really the member's intention that the Minister for Finance should step in every time and call the Swedish Tax Agency and tell them to rectify this? Why can't a quick investigation be conducted and the legislation changed at once? Otherwise, we will get more like Ulla-Lena. Is it really the member's intention that we should get more such cases this summer?

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

Boriana Åberg (M)

Madam Speaker! No, Helena Vilhelmsson, it is not my intention that Ulla-Lena or other people should have their vacation homes hijacked by criminals.

I also want to dispel the misunderstanding that the minister calls and exercises ministerial rule over the authorities. It is probably just a random occurrence. At the Swedish Tax Agency, they have themselves realized the absurdity of a person having new people registered at their address day after day, even after she has complained on repeated occasions.

I and the entire government side are very angry at these criminals. On that, we are completely united: This must not be allowed to continue this summer!

Since then, I have understood that there are legal obstacles. It is not just a matter of inserting a sentence into the legal text, but it concerns how the population registry is structured, where a person is linked to an address and so on. But work is being done on this. It will be resolved, because this criminality is in every way vile, unacceptable, and completely reprehensible.

(Applause)

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

Ciczie Weidby (V)

Madam Speaker! The F-tax system is a central part of the Swedish labor market model. It is a tool for serious entrepreneurship – not a valve to bypass labor law. When the system is abused, both the definition of an employee, the tax base, and competition neutrality are eroded.

Today, in practice, it suffices for a person to state that they intend to conduct business activity in order to be approved for F-tax. Furthermore, the approval is valid indefinitely. This, Madam Speaker, is insufficient.

To safeguard the concept of employment and counter sham self-employment, more than one client should be required in order to be granted F-tax status. One who works for a single client under that client's control and management is, in reality, in an employment relationship, not an independent business relationship.

An explicit requirement for multiple clients would also reduce the risk of employers pressuring employees to start their own businesses solely to lower their own labor costs. It is, after all, fundamentally quite absurd that people who work side by side with employees, with fixed schedules and instructions, should have to invoice for their work instead of being covered by labor law and collective agreements.

We must also speak plainly about the function of the F-tax in the tax system. For those who hire someone with an F-tax, the obligation to make tax deductions and pay employer contributions is waived. It is an arrangement based on the assumption that the approval is serious and correct. If unserious actors are granted F-tax, it creates a shield against oversight and a breeding ground for undeclared work. Therefore, the approval should be time-limited, and it must also be reviewed regularly.

Furthermore, there are other quite obvious gaps in the regulatory framework regarding, for example, the ROT deduction. Today, F-tax is required for the company that applies for ROT, but not for the subcontractors who are often those who perform the work. This also allows for abuse in the contracting chains. The rules should, of course, be changed so that subcontractors must also have a valid F-tax for the ROT deduction to be paid out.

Madam Speaker! Let us also go to the core of the new problem with self-employment within the platform economy. The self-employment companies market themselves as a secure administrative solution, but in practice, they often function as an employer proxy. They do not take a real employer responsibility but instead enable platform companies to avoid it.

We must be fundamentally clear here: Being qualified for F-tax status means that one operates an independent business. One has multiple clients. One bears the economic risk. One decides on the execution of the work and the pricing.

Being self-employed via a self-employment company, however, means that one lacks F-tax status, invoices are sent through an intermediary, and one often works under conditions that in all material respects resemble employment. These are two completely different legal constructions.

Let me clarify: An auditing consultant with multiple clients, their own brand, their own pricing, and business risk is an entrepreneur in the true sense. But a bicycle courier who logs into a platform, accepts assignments according to algorithmic management, and is paid per delivery is something completely different. To equate these two situations is not serious.

Many platform workers with self-employment lack F-tax and perform ongoing work for one and the same platform company under employment-like conditions. They should therefore, in reality, be regarded as false self-employed or false self-employed entrepreneurs.

If the work meets the criteria for employment, it should also be an employment, I mean. Therefore, a clear requirement should be introduced where the person who is to be self-employed must also qualify for F-tax. If one does not meet the requirements for independent business activity, one should also not be able to be placed in a construction that bypasses labor law. One should not be able to become self-employed if one does not simultaneously qualify for F-tax.

Madam Speaker! This is ultimately about order and clarity, about distinguishing between genuine entrepreneurship and sham entrepreneurship, and about ensuring that employers cannot dump responsibility through legal constructions.

Madam Speaker! Labor law is not an option. It is a fundamental pillar of our Swedish model, and it is not something that can be invoiced away.

I therefore move for the approval of reservation number 2.

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

Cecilia Engström (KD)

Madam Speaker! Sweden shall be a country where it pays to work, where entrepreneurship is encouraged and where our common systems are fair. For us Christian Democrats, tax policy is ultimately about responsibility and morality. Taxes are necessary to finance the welfare, but they must be reasonable, understandable and transparent.

We want to see visible taxes and fees. Citizens have the right to know how much they pay and what they get back. When taxation is hidden in various surcharges and fees, the connection between work and tax is weakened. Therefore, it is important to make the tax system more transparent. The government has taken steps in that direction by lowering the tax on work and strengthening the incentives to work and educate oneself. It has made the difference between benefits and work clearer.

Madam Speaker! The F-tax system is a fundamental pillar of Swedish entrepreneurship. It enables entrepreneurs to take responsibility for their own taxes and fees and to operate in a market with clear rules of the game. The Government has simplified things for small business owners and improved the conditions for starting and running businesses. At the same time, the control of abuse of F-tax has been strengthened through increased agency cooperation and better information exchange. F-tax shall be a quality stamp, not a tool to bypass employer responsibilities and dump conditions. Therefore, the control must continue to be developed, so that serious companies are protected against unhealthy competition.

Tax and fee control is crucial for fair competition and for safeguarding taxpayers' money. The Swedish Tax Agency has received increased resources to combat organized fraud and to counter crime in the labor market and incorrect payments. The Government has intensified the work against benefit fraud and strengthened cooperation between authorities. The State shall be strong against fraud but ensure legal certainty and proportionality in its measures.

Madam Speaker! Tax evasion and aggressive tax planning undermine trust in the entire social contract. When international corporations move profits to low-tax countries, it affects both the welfare and the legitimacy of the system. The Government has supported international initiatives for minimum taxation of large companies and worked for increased information exchange between countries. Sweden shall not be a haven for tax evasion. Those who create value here shall also contribute to Sweden's welfare.

Madam Speaker! Accurate population registration is a prerequisite for the welfare system to function. Incorrect information leads to benefit fraud, identity-related crime, and incorrect payments. The Government has strengthened the possibilities for control and given the Swedish Tax Agency increased powers to carry out controls and demand supplementary information. The work against incorrect payments has been prioritized. It is necessary to safeguard both the security systems and the trust in them.

At the same time, we must safeguard personal integrity. In Sweden, there are several forms of protected personal data. These protections are life-saving for people living under threats, often women and children who have fled violence in close relationships. The Government has strengthened the support for those exposed to violence and improved coordination between authorities to ensure that the protection works in practice. When we strengthen the control in the systems, we must simultaneously reinforce the protection for the most vulnerable.

Madam Speaker! In the fight against smuggling, organized crime, and economic loss, the Swedish Customs (Tullverket) plays a decisive role. The Government has granted the customs expanded powers to intervene against crime, strengthened the possibilities for camera surveillance and information sharing, and added resources to meet the increasing importation of drugs and weapons. The cooperation between Tullverket, the police, and other law enforcement agencies has been deepened. A strong customs is part of both the security policy and the fight against tax evasion.

The Customs has now received increased powers – this includes, among other things, body searches, vehicle checks, and the detention of suspected persons in connection with border crossings. This gives the Swedish Customs Service better conditions to stop illegal transports before dangerous goods reach our streets.

Furthermore, the legislation has been modernized regarding information exchange. Tullverket has been given improved opportunities to share and receive intelligence from other law enforcement agencies. This is crucial in the fight against international networks that systematically exploit our borders and logistics chains.

The government has also strengthened the possibilities for camera surveillance at borders, ports, and other strategic locations. Through better technical tools – such as scanners and automated analysis tools – more transports can be monitored without law-abiding citizens being affected by unnecessary delays.

At the same time, the penalties for aggravated smuggling and particularly aggravated smuggling are being tightened. This clearly marks that society takes the importation of weapons, drugs, and explosives seriously.

It is a clear change of course: from naivety to action. The state shall be strong against crime but just towards the individual.

Madam Speaker! The Christian Democrats' line is clear: Taxes must be visible and reasonable. Entrepreneurship must be encouraged. Fraud must be combated with force. Integrity must be protected. And our authorities – from the Swedish Tax Agency to the Swedish Customs Service – must have the tools required to uphold law and order.

The government has already taken important steps in this direction, but the work is not finished. We will continue to strengthen control, close loopholes, and defend the social contract. When justice is strengthened, trust is strengthened. And when trust is strengthened, Sweden is strengthened.

I vote in favor of the committee's proposal.

(Applause)

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Helena Vilhelmsson (C)

Madam Speaker! Members and listeners! Today we are debating the Committee on Taxation's report on tax procedures, population registration, and customs. For some, this may sound like a technical and perhaps somewhat dry discussion. But I want to assert – as many others do – that it is precisely the opposite. What we are talking about today is the very foundation of our social contract. It is about trust, about justice, and about the state's ability to combat fraud and crime while simultaneously being an enabler for citizens and companies.

Centerpartiet has, in a number of motions, highlighted concrete proposals to strengthen this foundation. The proposals have unfortunately not found favor with the government. It is regrettable, Madam Speaker, because the problems we have are still serious and sometimes acute.

Let me start with what we have already talked about: the population register. It is no secret that the population registration system is exploited by criminals. Addresses are sold to enable benefit fraud. There, criminal networks can basically operate in the shadows. Much has been done, and much is being done – that must be said. But much remains.

We took, as mentioned, a horrified part of the reporting in the newspaper Hem & Hyra, which demonstrated criminal activity in its most bizarre form. One finds these loopholes. It is about address trading. The government is waiting with measures regarding this until January 1, 2027. The Center Party proposed in a committee initiative, which the entire opposition stood behind, that information should also be given to owners of summer cottage properties even if the owners are not registered there. But that was rejected.

In the report that is present, there is actually no description of trade with specifically registered addresses included in the committee's position for rejection. Therefore, I interpret it as that it is not so important after all.

The government's response to this is insufficient, to put it mildly. Reference is made to ongoing work and investigations, but as we all know, Madam Speaker, one cannot investigate away a problem that grows every day. Simply stating that the problems exist without taking action is an invitation to the criminals to continue. We need action now and not more hopes and investigations.

Madam Speaker! The next area I want to highlight concerns the conditions for our entrepreneurs. Sweden's small and medium-sized entrepreneurs are the backbone of our economy. They create four out of five jobs and prosperity across the entire country, as you know. Then the state, and not least the Swedish Tax Agency, must act as a partner and not as an adversary. Unfortunately, we see far too many examples of the opposite with complicated rules, long processing times, and a lack of predictability that creates enormous uncertainty for the individual entrepreneur.

That is why we have, in our motion, demanded a clearer perspective on legal certainty in the tax procedure. It should be easy to do the right thing. An entrepreneur who ends up in a dispute with Skatteverket should not have to feel that they are facing an overwhelming opponent where the outcome is predetermined. The government's response to this is once again a disappointment. They claim that the balance between control and service is good. I would almost like to invite the government – perhaps the Minister for Employment and Labour or the Minister for Enterprise – on a field study to talk to small business owners in Hällefors, Laxå, or Vilhelmina and ask if they experience that the balance is really good when they are forced to spend an unreasonable amount of time on administration instead of developing their businesses.

The examples we raise are the costs of disputes with Skatteverket and that as a new entrepreneur, one must pay preliminary tax before one really knows what the turnover will be. The government's answer is a resounding no. They explain it by saying that it is possible to receive compensation in retrospect for costs that would not have burdened the company, but that is not an answer that is good enough. It still does not ease the administration and the complexity for the individual small entrepreneur.

Madam Speaker! Furthermore, the government, like many previous governments, is working on the issue of simplification. It is a difficult issue that many have worked on, but companies experience few results. This also affects non-profit organizations. One example we have in our motion is to review the regulatory framework for reporting tasks for non-profit organizations in order to simplify the administration. What is the answer from the government? Yes, that in dialogue with industry organizations, the Swedish Tax Agency has received information on which regulatory frameworks are considered most burdensome and where the need for simplification measures is greatest.

Furthermore, it appears that the industry organizations are quite satisfied with the Swedish Tax Agency's simplification work. However, there is room to do more, and the Swedish Tax Agency has been tasked to continue working on it. Therefore, the government sees no reason to do anything about it and rejects the motions. In today's report, however, not a word is written about non-profit associations, as they are not included in the industry organizations anyway. Small businesses and the non-profit association life do not seem to be high on the government's priority list.

Madam Speaker! The Centre Party also proposes a notice to review and strengthen the system for persons with protected personal data and other protective measures in order to increase safety and these persons' freedom and opportunity to run businesses. Even people with protected personal data should be able to strengthen their economy, which is a fundamental pillar for being able to achieve freedom and actually at some point get out of the situation with protected personal data.

We also point out that the government and the Swedish Tax Agency should initiate work to review whether it would be possible for authorities or the state to pay damages when authorities disclose protected personal data. Over the years, the Swedish Tax Agency has actually contributed to this.

These motions are also rejected, Madam Speaker, and there is not a single word in the committee report regarding companies operated by persons with protected personal data or the right to compensation if the personal data are disclosed.

Madam Speaker! In summary, we see a pattern. When the Center Party proposes concrete measures to combat crime, simplify things for entrepreneurs, and strengthen vulnerable individuals who want to run businesses, the government responds with passivity, references to ongoing work, and an unwillingness to take the problems as seriously as they deserve. It is not enough! Trust in our common systems is based on the fact that they work, that they are fair, and that the state acts with force when needed. The government fails in so many policy areas in this report, according to the Center Party. Therefore, Madam Speaker, I naturally stand by the proposals that the Center Party has put forward but move for approval only to reservation 12.

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Anders Ekegren (L)

Madam Speaker! There is a large number of motions that we are to discuss under this item which concern a broad area: tax, population registration, and customs. To return to the Olympics a few weeks ago, it feels like a collection heat for questions that are important but do not fall under any large individual area.

I have gone through the motions and can state that some motions are already implemented and functioning within the agencies or are being prepared within the Government Offices.

Generally, I must say that our officials in the Committee on Taxation have done a very good job. They have described the legal situation in many areas in detail and how the committee has positioned itself regarding previous motions. In the report, there are many passages that can be equated with legal investigations of high quality.

Madam Speaker! There are, however, exceptions. There is a motion from Niels Paarup-Petersen, Centerpartiet, who wants to move Tullverket to Skåne. He also wants to move Livsmedelsverket to Skåne, but that is a different committee. Perhaps he wants to move it to Malmö, where he lives? That an extensive customs operation is needed in Skåne is perfectly clear, as there are many ports and a large import of goods there, but moving Tullverket there is not an option.

Some governments have had a penchant for moving agencies even though it is expensive, even though one loses staff and competence, and even though it can take several years to build up the operations again. There are examples of at least two agencies where only the head of the agency moved. Everyone else did not move. It can then take several years to build up the operations again. New agencies, on the other hand, can be placed quite freely across the country.

Madam Speaker! As a member of the Customs Authority's oversight council, I have looked extra closely at the motions concerning the Customs Authority. Much is underway within the Customs Authority. The Authority has received additional resources and new legislation. I am thinking primarily of the new crime of export smuggling. They have also received new scanners, and more are on the way when the legal process is complete. I have personally seen the scanners in operation, and they are extraordinarily effective and cost-saving.

In the consideration on pages 67–74, it is stated in detail about Tullverket's international work, cooperation against organized crime, the protective equipment mission, physical controls, reforming EU customs legislation, the new Customs Authority Act, and the work against economic crime with several points. These are measures that show that Tullverket is at the forefront and has already implemented some of the measures that the members want to implement.

Madam Speaker! With this, I move for the approval of the committee's proposal in the report.

(Applause)

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Annika Hirvonen (MP)

Madam Speaker! I want to start by apologizing to my colleagues for not listening to you on site. You were on the phone on your way from the Migration Agency's oversight council. I think the debate has been very interesting to follow.

For me, who work on one hand with migration policy, and on the other hand in the Committee on Taxation with issues including tax procedures, population registration, and customs, it is striking that the debate climate is very different. In these issues, the parties are relatively much closer to each other.

We agree to strengthen the customs service. We agree that the customs service's powers shall increase and that more people who have been subjected to burglaries in their homes or business premises shall receive help from the customs service to find the items before the theft gangs flee the country. We agree that the customs service shall look for cash when they, for example, perform controls at airports such as Arlanda. It is, after all, the case that the person who attempts to fly out of Sweden with tens of thousands or hundreds of thousands of kronor in cash can be suspected of having something more than just clean milk in the bag.

The policy we jointly pursue will lead to it becoming harder to conduct criminal activity in this country. More criminals will be deprived of their crime profits. But, Madam Speaker, we do not agree on everything. Sometimes it is important, as many have pointed out in the debate, to keep pushing, to pressure the government to work harder and faster and to focus on issues that may have fallen into the shadows.

A question that we in the opposition have repeatedly highlighted concerns a group of crime victims who end up caught in today's tax system and criminal justice system. I am talking about women and other persons who are exploited in sex trafficking. We in Miljöpartiet believe that they should be granted victim status – not be convicted of accounting crimes.

It is a disgrace that those who are exploited by criminals and whose bodies are sold as commodities can be sentenced to more serious punishments than the men who exploit them. That is how it looks today. These women are treated as tax evaders and are sentenced for various types of crime because of the vulnerability they are subjected to. This must be corrected, and I do not perceive that any member of the Committee on Taxation has spoken out to say that it is a good idea that we have it this way.

I have not heard anyone say that it is right that those who exploit women's bodies should have lower fines than what the crime victims receive for not reporting the economic compensation. No one has said that. Still, the government does nothing.

Another issue that we have highlighted and which has been raised in the debate concerns the situation for persons with protected personal data. Even here, it often concerns women who have been subjected to serious violent crimes by a former partner and who are hiding from that person. They have to move with their children, and the children have to start a new school. Then, a single mistake is enough to reveal the new address for them to have to uproot the entire family with the roots all over again.

I perceive that there is a broad consensus in the committee, but we believe that the government needs to prioritize the issue even higher and do more so that life will become easier for those who live with protected personal data and to prevent children from having to move away from their peers, change schools, and be uprooted from a new life because of a simple mistake.

There is much else that we also agree on. An important issue is order and tidiness in the population register. The authorities must know that those who are registered at an address actually live there. One should not be registered in a residence or in a summer cottage that one does not live in. It is important because very much of our welfare is based on it being known who lives where.

We from Miljöpartiet naturally stand behind all our reservations, but for the sake of time, I will move for approval of only reservation 25.

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Kalle Olsson (S)

Madam Speaker! As has been shown by what has been said by previous speakers – not least Helena Vilhelmsson, who I think highlighted the population registration issues in a meritorious way – this report is also partly about the population registration. That issue truly deserves its place.

The population register shall reflect the population's residence, identity, and family law conditions. Correct information in the population register is a prerequisite for much else to be correct. The opposite also applies, of course. When it becomes wrong in the population register, it becomes wrong in other places. Then it becomes an opportunity for benefit exploitation. Then people can evade authority controls and other things.

The Swedish Tax Agency has a clear mandate to ensure that correct information is entered into the population register. The agency's regulatory letter states that the population register shall maintain high quality and that "the population registration error shall be as small as possible."

In an international comparison, Swedish population registration performs well, but in certain areas it falls short, Madam Speaker, and in those cases, it unfortunately falls short significantly. We have previously debated here in the chamber the difficulties of establishing the identity of persons coming to Sweden. We did that last year. Today, however, I would like to highlight the issue of address hijacking. For some years now, the Swedish Tax Agency sends a notice if someone reports a move to your registered address. But no such corresponding impulse is sent out if someone tries to register at your vacation home address or use your vacation home as a specific registered address, which is often the case in these instances.

Once the damage is done, when you have received a lot of uninvited guests at your vacation home, it can be almost impossibly difficult to get rid of the problem. We have heard about individuals, for example Ulla-Lena Lindqvist, who have had 50, 60 or perhaps 70 people registered at her summer cottage address.

So this is not just about getting a bursting mailbox from one day to the next; it is perhaps the smallest problem in this context.

It is quite uncomfortable when law enforcement authorities start knocking on your door because they are searching for a certain person in your vacation home. It is very close and uncomfortable when, as a vacation home owner, you receive a call from a person who is listed at the same address and who, in a not-so-friendly tone, says that he or she needs to get hold of a certain letter that you might have in your possession. In addition, there is also the risk, as we have seen during the years of gang wars, that criminals simply attack properties – addresses – where they believe certain persons are staying.

When we talk about address hijacking and fake registrations, it may sound like we are only talking about administrative intrusions into people's lives, but this problem is much larger and much more serious than that.

This government has spoken out strongly against the shadow society and promised to clean up the systems and bring clarity to who is actually in our country. It is even claimed that a census is currently being conducted in Sweden. It is as embarrassing as it is bad that one simply lets this problem roll on year after year. It should, of course, not be possible to register as a summer cottage at the drop of a hat – not in a country like Sweden.

Ulla-Lena Lindqvist is one of those who has had to pay a high price for the government's and the authorities' inability to resolve the address discrepancies. She had her mailbox stolen over two years ago. During those years, she has filed police reports and contacted Skatteverket several times. She has even sued the state.

We have taken her case to the committee and summoned the minister there. We have also had interpellation debates about this in the chamber. After one of those debates, something actually happened, Madam Speaker – whether it was a coincidence or not, I will leave unsaid. Something happened in any case, and that was well and good. The Swedish Tax Agency chose to remove those sixty-odd people who were registered at Ulla-Lena Lindqvist's address.

It was very good, but it simultaneously raises questions. Is this what is required for one to get this government's attention? It is an election year, and the media and the opposition are going wild. Is this what is required for something to happen? We do not know how many more are in a similar situation. The question is whether even Skatteverket knows. The only thing we know is that this must come to an end and that Skatteverket, if necessary, must allocate resources to clear out among the addresses.

It is not, however, the long-term solution. There may be people following this debate who wonder when a lasting solution will be in place. We also wonder that, Madam Speaker. The Government has no information on that matter. Unfortunately, it is the case that most things suggest that after this mandate period, we must conclude that it has resulted in four lost years even in this area.

(Applause)

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Ilona Szatmári Waldau (V)

Madam Speaker! Tax evasion is a major societal problem. It drains large resources from society and harms free and fair competition. Tax evasion increases inequality when the tax collection is shifted onto other groups with lower incomes. This is also serious because it reduces trust and cohesion as well as confidence in our society.

In comparison with several other countries, Sweden also has a tax legislation that is favorable for companies and the wealthy. Today, Sweden is one of few countries that has neither wealth, inheritance, or gift tax, nor a property tax linked to the property's value. Additionally, the corporate tax has been lowered in several steps, and the taxation of shareholders in small-scale companies has been made more favorable.

It is an unreasonable situation that has contributed to increased inequalities. While those who have difficulty making ends meet have found it even harder, those with properties, wealth, and prosperous companies have instead received significantly better finances. Sweden is being torn apart and is today one of the world's most unequal countries. Tax planning and tax evasion have become a way for some wealthy people to evade taxes and to refrain from contributing to the welfare state.

The issue of tax evasion and tax avoidance has received great attention in recent years. The insight into how little many large and profitable multinational companies pay by exploiting the differences between different countries' tax legislation has been at the focus of the debate. Revelations such as Panama Papers, Lux Leaks, and Swiss Leaks have shown high-income earners hiding money, companies planning away their taxes, and auditing firms and banks helping them.

The organization Tax Justice Network has continuously attempted to estimate the size of global tax evasion. According to the latest report, tax evasion is estimated to result in 492 billion dollars in lost tax revenues, mainly from multinational corporations.

The reason for the multinational corporations' tax evasion is that they can move their profits to subsidiaries and holding companies in countries with low or no corporate taxation. We have, among other things, been able to see this in Sweden in connection with private equity firms that operate schools, healthcare, and elderly care.

Tax evasion leads not only to direct tax evasion but also to other, indirect effects that affect countries' tax revenues. One such effect is that countries try to counteract tax evasion by lowering corporate taxes, which leads to what is commonly called a race to the bottom.

Vänsterpartiet questions the current design of the tax evasion law. We believe that gross tax evasion should be criminalized. An investigation needs to look closer at how exactly gross tax evasion should be defined. One conceivable path is to link it to large amounts and advanced schemes. We believe that such a tightening of the legislation would also have a significant deterrent effect – the tax lawyers at the consulting firms would be forced to think twice before putting their names on advanced tax schemes.

Madam Speaker! For many years, Sweden delayed the introduction of public country-by-country reporting at the EU level. Vänsterpartiet pushed for Sweden to say yes and welcomes that a majority of the EU's member states finally decided to introduce the law, even though Sweden, together with the European tax havens, voted no.

A few years ago, the law on tax reporting was introduced. It aims to increase transparency in companies. Through the law, requirements were introduced for large multinational groups and companies to disclose information about the income tax they pay in different countries.

The EU directive unfortunately has several flaws, and many companies are getting away with not reporting. Sweden should therefore push in the EU for the country-by-country reporting to apply in all countries where the companies have operations and lower the threshold for the companies' turnover so that more are covered by the reporting.

Swedish law also needs to be improved, as Sweden has chosen to use the possibility for companies to temporarily omit certain pieces of information in the report. In order to effectively contribute to the fight against tax planning and tax evasion, the reporting obligation for large corporations must be comprehensive.

Even the EU's so-called black list needs to be improved. The list identifies countries outside the EU that encourage improper tax methods that erode the member states' corporate tax revenues. The EU's black list has received strong criticism from groups working against international tax evasion. The criticism concerns, among other things, that the list misses many of the countries that contribute most to international tax evasion and that the list only covers countries outside the EU. According to a study from 2021, it was estimated that the list only contained one of the twenty largest tax haven countries.

Today, tax havens can lower the tax to zero or near zero for all companies, both foreign and domestic, and then fulfill the EU requirements to not be included on the list. The tax policy can therefore be considered non-discriminatory, but it contributes to what is called a race to the bottom in tax policy.

In the Left Party's motion on measures against tax evasion, we highlight several criteria that we believe should mean that the tax havens that contribute to tax evasion are placed on the blacklist. Sweden must also, within the framework of the UN, push for the UN to adopt a comprehensive tax convention against tax evasion.

Madam Speaker! Many countries have introduced reporting requirements for domestic tax arrangements, including EU countries such as Ireland and Portugal but also the UK, USA and Canada, to name a few. Sweden, on the other hand, only has reporting requirements for cross-border tax arrangements. Reporting requirements would also be needed for domestic tax arrangements because it would mean a significant contribution in the fight against tax evasion and tax avoidance.

When the Swedish wealth tax was abolished, the wealth declaration also disappeared. Consequently, it is difficult for Swedish authorities to have any closer knowledge of Swedish assets abroad. In 2017, the Swedish Tax Agency estimated that Sweden lost approximately 4.6 billion kronor because such assets were not declared and taxed. Vänsterpartiet believes that Sweden should introduce a declaration requirement for assets held abroad.

Tax evasion and tax fraud, as has been said, mean that billions of kronor disappear from the welfare system. These are funds that would be needed in healthcare, in schools, and in elderly care. Therefore, in this speech, I have spoken about parts of the Vänsterpartiet motion on stopping tax evasion, but I naturally stand behind all of Vänsterpartiet's reservations regarding order and tidiness in the labor market and in the population register. Much needs to be done there to address the sale of registered addresses and the protection for those who have protected personal data.

I move for approval of reservation 15 on measures against tax evasion.

The deliberation was hereby concluded.

(Decisions were made under § 14.)

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