{"id":948,"date":"2022-11-11T00:00:00","date_gmt":"2022-11-11T00:00:00","guid":{"rendered":"https:\/\/moore-sweeden-ranby.eu3.moore-global.com\/skattenyheter-i-budgetpropositionen-2\/"},"modified":"2022-11-11T00:00:00","modified_gmt":"2022-11-11T00:00:00","slug":"tax-news-in-the-budget-proposal-2","status":"publish","type":"post","link":"https:\/\/www.mooresweden.se\/en\/tax-news-in-the-budget-proposal-2\/","title":{"rendered":"Tax news in the budget proposal"},"content":{"rendered":"
This week, the government submitted its budget proposition to the Riksdag. The budget proposition contains quite few significant tax news, which perhaps is not so surprising considering the uncertain global situation. A good deal of the tax proposals concern changes in the collection of various excise duties in the consumption and energy sector. Below is a brief presentation of the tax proposals in the budget proposition, and primarily the proposals in the income tax area.\u00a0 \u00a0<\/strong>
\n\u00a0<\/div>\n
The employment tax credit for the elderly is strengthened<\/em><\/strong><\/h6>\n
For individuals who have reached the age of 65 at the beginning of the year, current regulations provide a strengthened employment tax credit to encourage older individuals to continue in paid employment. The employment tax credit for the elderly will be further strengthened from 1 January 2023 for earned income up to SEK 1.8 million.
\n\u00a0<\/div>\n
The design of the tax deduction is retained but strengthened.<\/em><\/strong><\/h6>\n
Parliament has previously decided on a reformed travel allowance for journeys to and from work, which was based on a distance-based and a mode-neutral model. This new model is now being scrapped. Instead, the existing travel allowance's structure will be maintained.<\/p>\n

From 1 January 2023, the deduction for work-related travel by private car is increased to SEK 25\/mile. For company cars, the deduction for fuel is raised to SEK 12\/mile, with the exception of electric cars. For electric cars, the deduction for fuel is limited to SEK 9.50\/mile.\u00a0<\/p>\n

Corresponding increases in the travel allowance (SEK 25\/12\/9.50) are also made for business travel by private car or company car.
\n\u00a0<\/div>\n

The tax reduction for solar panels is being strengthened <\/em><\/strong><\/h6>\n
Installation of solar panels currently entitles you to a tax reduction of 15 %. The government proposes to increase the tax reduction to 20 %from 1 January 2023.
\n\u00a0<\/div>\n
Tax-free charging at the workplace <\/em><\/strong><\/h6>\n
The government is proposing to introduce an option for employers to offer a tax-free benefit of charging facilities at the workplace for private cars or company cars. The intention is for the new rules to come into effect on 1 July 2023 and apply until 30 June 2026.
\n\u00a0<\/div>\n
Enhanced reduction of employer contributions for R&D work<\/em><\/strong><\/h6>\n
Companies engaged in research and development currently have the opportunity to receive a reduction in employer fees for employees. The ceiling for this reduction is currently SEK 600,000 per month. The government is now proposing to raise the ceiling to SEK 1.5 million per month, effective from 1 July 2023.
\n\u00a0<\/div>\n
The repair tax is being raised <\/em><\/strong><\/h6>\n
The VAT rate for repairs of, for example, clothes, shoes, bicycles, and leather goods will be increased from the current 6 %to 12 %.
\n\u00a0<\/div>\n
Other <\/em><\/strong><\/h6>\n
The climate bonus for new cars with low climate impact has been abolished from 8 November 2022.<\/p>\n

The previously announced tax relief for investments in ISK accounts, with a tax-free amount for savings up to SEK 300,000, is not included in the budget proposal. The effect of the increased interest rate situation is also that the tax on ISK accounts will rise significantly next year.<\/p>\n

The government has set the income base amount for 2023 at SEK 74,300, which, among other things, means that the low-taxed allowance (20 %) according to the simplification rule for sole traders amounts to SEK 204,325 for 2024.<\/p>\n

\n\u00a0<\/div>\n

Johan Larsson
\nAuthorised tax advisor\u00a0
\n+46 734 19 39 44
\njohan.larsson@mooresweden.se<\/p>\n

MOORE KLN AB\u00a0<\/strong><\/h6>\n

\u00a0
\n\u00a0<\/p>","protected":false},"excerpt":{"rendered":"

Regeringen har i veckan l\u00e4mnat sin budgetproposition till Riksdagen. Budgetpropositionen inneh\u00e5ller ganska f\u00e5 skarpa skattenyheter, vilket kanske inte \u00e4r s\u00e5 \u00f6verraskande med beaktande av det os\u00e4kra omv\u00e4rldsl\u00e4get. En hel del av skattef\u00f6rslagen avser f\u00f6r\u00e4ndringar i uttaget av olika punktskatter p\u00e5 konsumtions- och energiomr\u00e5det. Nedan presenteras kortfattat skattef\u00f6rslagen i budgetpropositionen och d\u00e5 prim\u00e4rt f\u00f6rslagen p\u00e5 inkomstskatteomr\u00e5det.\u00a0 […]<\/p>\n","protected":false},"author":3,"featured_media":775,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"location":[],"class_list":["post-948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-moore-sweden"],"acf":[],"yoast_head":"\nSkattenyheter i budgetpropositionen - Moore Ranby<\/title>\n<meta name=\"description\" content=\"Regeringen har i veckan l\u00e4mnat sin budgetproposition till Riksdagen. Budgetpropositionen inneh\u00e5ller ganska f\u00e5 skarpa skattenyheter, vilket kanske inte \u00e4r s\u00e5 \u00f6verraskande med beaktande av det os\u00e4kra omv\u00e4rldsl\u00e4get. En hel del av skattef\u00f6rslagen avser f\u00f6r\u00e4ndringar i uttaget av olika punktskatter p\u00e5 konsumtions- och energiomr\u00e5det. Nedan presenteras kortfattat skattef\u00f6rslagen i budgetpropositionen och d\u00e5 prim\u00e4rt f\u00f6rslagen p\u00e5 inkomstskatteomr\u00e5det.\u00a0 \u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mooresweden.se\/en\/tax-news-in-the-budget-proposal-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Skattenyheter i budgetpropositionen\" \/>\n<meta property=\"og:description\" content=\"Regeringen har i veckan l\u00e4mnat sin budgetproposition till Riksdagen. 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