DBA

DBA (indefinite nominative singular)
DBA:s (genitive indefinite singular)
DBA:et (definite nominative singular)
DBA:ets (definite genitive singular)
DBA (indefinite nominative plural)
DBA:s (genitive indefinite plural)
DBA:en (definite nominative plural)
DBA:ens (definite genitive plural)

double tax agreement
double tax agreement

Initialism of dubbelbeskattningsavtal (“double tax agreement”)., DTA


moms

moms (indefinite nominative singular)
moms (genitive indefinite singular)
momsen (definite nominative singular)
momsens (definite genitive singular)

From Danish moms, an abbreviation of merværdiomsætningsafgift.


fysiker

fysiker (indefinite nominative singular)
fysikers (genitive indefinite singular)
fysikern (definite nominative singular)
fysikerns (definite genitive singular)
fysiker (indefinite nominative plural)
fysikers (genitive indefinite plural)
fysikerna (definite nominative plural)
fysikernas (definite genitive plural)

Högsta förvaltningsdomstolen har kommit fram till att om ett bolag som ägs av en fysiker och som i en donation överlåter tillgångar i form av kontanter, aktier och näringsbetingade aktier till en inskränkt skattskyldig stiftelse, så ska ägaren utdelningsbeskattas för värdet på dessa tillgångar.

2015, “Konsekvenser för delägare vid en uttagsbeskattning [Consequences for shareholders in the event of a withdrawal taxation]”, in Swedish Tax Agency:

The Supreme Administrative Court has determined that if a company owned by a natural person makes a donation transferring assets in the form of cash, shares, and business-related shares to a foundation with limited tax liability, the owner is to be taxed as if receiving a dividend based on the value of these assets.

Denna bestämmelse är inte tillämplig när en fysiker äger sådana tillgångar indirekt via ett handelsbolag eftersom en utdelning eller en kapitalvinst tas upp i inkomstslaget näringsverksamhet (13 kap. 4 § och 15 kap. 1 § IL).

2024, “Delägarrätter, fordringar och andra kapitaltillgångar [Equity rights, receivables, and other capital assets]”, in Swedish Tax Agency:

This provision does not apply when a natural person owns such assets indirectly through a partnership, as dividends or capital gains are reported under the income category of business activity (Chapter 13, Section 4, and Chapter 15, Section 1 of the Income Tax Act).

(taxation, cant) Short for fysisk person (“natural person”).


skatt

skatt (indefinite nominative singular)
skatts (genitive indefinite singular)
skatten (definite nominative singular)
skattens (definite genitive singular)
skatter (indefinite nominative plural)
skatters (genitive indefinite plural)
skatterna (definite nominative plural)
skatternas (definite genitive plural)

From Old Norse skattr, from Proto-Germanic *skattaz, from Proto-Indo-European *skat-·.


accis

accis (indefinite nominative singular)
accis (genitive indefinite singular)
accisen (definite nominative singular)
accisens (definite genitive singular)
acciser (indefinite nominative plural)
accisers (genitive indefinite plural)
acciserna (definite nominative plural)
accisernas (definite genitive plural)


restskatt

restskatt (indefinite nominative singular)
restskatts (genitive indefinite singular)
restskatten (definite nominative singular)
restskattens (definite genitive singular)

remaining unpaid taxes (the amount owed to tax authorities after insufficient withholding tax has been paid)


kvarskatt

kvarskatt (indefinite nominative singular)
kvarskatts (genitive indefinite singular)
kvarskatten (definite nominative singular)
kvarskattens (definite genitive singular)


preliminärskatt

preliminärskatt (indefinite nominative singular)
preliminärskatts (genitive indefinite singular)
preliminärskatten (definite nominative singular)
preliminärskattens (definite genitive singular)

withholding tax (system where employer withholds part of the salary, paying it directly to tax authorities; literally: preliminary tax)


källskatt

källskatt (indefinite nominative singular)
källskatts (genitive indefinite singular)
källskatten (definite nominative singular)
källskattens (definite genitive singular)

withholding tax (system where employer withholds part of the salary, paying it directly to tax authorities; literally: source tax)


skatteverk

skatteverk (indefinite nominative singular)
skatteverks (genitive indefinite singular)
skatteverket (definite nominative singular)
skatteverkets (definite genitive singular)
skatteverk (indefinite nominative plural)
skatteverks (genitive indefinite plural)
skatteverken (definite nominative plural)
skatteverkens (definite genitive plural)

a tax authority, an internal revenue service (of a country)


skattesänkning

skattesänkning (indefinite nominative singular)
skattesänknings (genitive indefinite singular)
skattesänkningen (definite nominative singular)
skattesänkningens (definite genitive singular)
skattesänkningar (indefinite nominative plural)
skattesänkningars (genitive indefinite plural)
skattesänkningarna (definite nominative plural)
skattesänkningarnas (definite genitive plural)

skatt + sänkning, from sänka (to lower). Compare Danish skattesænkning, German Steuersenkung.


skattemyndighet

skattemyndighet (indefinite nominative singular)
skattemyndighets (genitive indefinite singular)
skattemyndigheten (definite nominative singular)
skattemyndighetens (definite genitive singular)
skattemyndigheter (indefinite nominative plural)
skattemyndigheters (genitive indefinite plural)
skattemyndigheterna (definite nominative plural)
skattemyndigheternas (definite genitive plural)

skatt + myndighet. Compare Danish skattemyndighed.


beskattning

beskattning (indefinite nominative singular)
beskattnings (genitive indefinite singular)
beskattningen (definite nominative singular)
beskattningens (definite genitive singular)
beskattningar (indefinite nominative plural)
beskattningars (genitive indefinite plural)
beskattningarna (definite nominative plural)
beskattningarnas (definite genitive plural)


skattefusk

skattefusk (indefinite nominative singular)
skattefusks (genitive indefinite singular)
skattefusket (definite nominative singular)
skattefuskets (definite genitive singular)


inkomstskatt

inkomstskatt (indefinite nominative singular)
inkomstskatts (genitive indefinite singular)
inkomstskatten (definite nominative singular)
inkomstskattens (definite genitive singular)
inkomstskatter (indefinite nominative plural)
inkomstskatters (genitive indefinite plural)
inkomstskatterna (definite nominative plural)
inkomstskatternas (definite genitive plural)


punktskatt

punktskatt (indefinite nominative singular)
punktskatts (genitive indefinite singular)
punktskatten (definite nominative singular)
punktskattens (definite genitive singular)
punktskatter (indefinite nominative plural)
punktskatters (genitive indefinite plural)
punktskatterna (definite nominative plural)
punktskatternas (definite genitive plural)

punkt (“isolated”) + skatt. Attested since 1948.

excise tax (tax on individual goods or groups of goods)


mervärdesskatt

mervärdesskatt (indefinite nominative singular)
mervärdesskatts (genitive indefinite singular)
mervärdesskatten (definite nominative singular)
mervärdesskattens (definite genitive singular)
mervärdesskatter (indefinite nominative plural)
mervärdesskatters (genitive indefinite plural)
mervärdesskatterna (definite nominative plural)
mervärdesskatternas (definite genitive plural)


schablonavdrag

schablonavdrag (indefinite nominative singular)
schablonavdrags (genitive indefinite singular)
schablonavdraget (definite nominative singular)
schablonavdragets (definite genitive singular)
schablonavdrag (indefinite nominative plural)
schablonavdrags (genitive indefinite plural)
schablonavdragen (definite nominative plural)
schablonavdragens (definite genitive plural)


brytpunkt

brytpunkt (indefinite nominative singular)
brytpunkts (genitive indefinite singular)
brytpunkten (definite nominative singular)
brytpunktens (definite genitive singular)
brytpunkter (indefinite nominative plural)
brytpunkters (genitive indefinite plural)
brytpunkterna (definite nominative plural)
brytpunkternas (definite genitive plural)

(taxation) threshold (level at which tax rates change)


bolagsskatt

bolagsskatt (indefinite nominative singular)
bolagsskatts (genitive indefinite singular)
bolagsskatten (definite nominative singular)
bolagsskattens (definite genitive singular)
bolagsskatter (indefinite nominative plural)
bolagsskatters (genitive indefinite plural)
bolagsskatterna (definite nominative plural)
bolagsskatternas (definite genitive plural)


skönstaxering

skönstaxering (indefinite nominative singular)
skönstaxerings (genitive indefinite singular)
skönstaxeringen (definite nominative singular)
skönstaxeringens (definite genitive singular)
skönstaxeringar (indefinite nominative plural)
skönstaxeringars (genitive indefinite plural)
skönstaxeringarna (definite nominative plural)
skönstaxeringarnas (definite genitive plural)

Compound of skön (“discretion”) + -s- + taxering.


stämpelskatt

stämpelskatt (indefinite nominative singular)
stämpelskatts (genitive indefinite singular)
stämpelskatten (definite nominative singular)
stämpelskattens (definite genitive singular)
stämpelskatter (indefinite nominative plural)
stämpelskatters (genitive indefinite plural)
stämpelskatterna (definite nominative plural)
stämpelskatternas (definite genitive plural)


elskatt

elskatt (indefinite nominative singular)
elskatts (genitive indefinite singular)
elskatten (definite nominative singular)
elskattens (definite genitive singular)
elskatter (indefinite nominative plural)
elskatters (genitive indefinite plural)
elskatterna (definite nominative plural)
elskatternas (definite genitive plural)


beskattningsbar

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beskattningsbar (comparative mer beskattningsbar, superlative mest beskattningsbar)

mer beskattningsbar (comparative)
mest beskattningsbar (superlative)
beskattningsbar (indefinite positive)
mer beskattningsbar (comparative indefinite)
mest beskattningsbar (indefinite superlative)
beskattningsbart (indefinite neuter positive singular)
mer beskattningsbart (comparative indefinite neuter singular)
mest beskattningsbart (indefinite neuter singular superlative)
beskattningsbara (indefinite plural positive)
mer beskattningsbara (comparative indefinite plural)
mest beskattningsbara (indefinite plural superlative)
beskattningsbare (archaic indefinite masculine plural positive)
mer beskattningsbara (archaic comparative indefinite masculine plural)
mest beskattningsbara (archaic indefinite masculine plural superlative)
beskattningsbare (definite masculine positive singular)
mer beskattningsbare (comparative definite masculine singular)
mest beskattningsbare (definite masculine singular superlative)
beskattningsbara (definite positive)
mer beskattningsbara (comparative definite)
mest beskattningsbara (definite superlative)


skattepliktig

skattepliktig (comparative mer skattepliktig, superlative mest skattepliktig)

mer skattepliktig (comparative)
mest skattepliktig (superlative)
skattepliktig (indefinite positive)
mer skattepliktig (comparative indefinite)
mest skattepliktig (indefinite superlative)
skattepliktigt (indefinite neuter positive singular)
mer skattepliktigt (comparative indefinite neuter singular)
mest skattepliktigt (indefinite neuter singular superlative)
skattepliktiga (indefinite plural positive)
mer skattepliktiga (comparative indefinite plural)
mest skattepliktiga (indefinite plural superlative)
skattepliktige (archaic indefinite masculine plural positive)
mer skattepliktiga (archaic comparative indefinite masculine plural)
mest skattepliktiga (archaic indefinite masculine plural superlative)
skattepliktige (definite masculine positive singular)
mer skattepliktige (comparative definite masculine singular)
mest skattepliktige (definite masculine singular superlative)
skattepliktiga (definite positive)
mer skattepliktiga (comparative definite)
mest skattepliktiga (definite superlative)

Inherited from Old Swedish skatpliktogher. By surface analysis, skatt + -e- + pliktig. Compare German steuerpflichtig.


skattskyldig

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skattskyldig (comparative mer skattskyldig, superlative mest skattskyldig)

mer skattskyldig (comparative)
mest skattskyldig (superlative)
skattskyldig (indefinite positive)
mer skattskyldig (comparative indefinite)
mest skattskyldig (indefinite superlative)
skattskyldigt (indefinite neuter positive singular)
mer skattskyldigt (comparative indefinite neuter singular)
mest skattskyldigt (indefinite neuter singular superlative)
skattskyldiga (indefinite plural positive)
mer skattskyldiga (comparative indefinite plural)
mest skattskyldiga (indefinite plural superlative)
skattskyldige (archaic indefinite masculine plural positive)
mer skattskyldiga (archaic comparative indefinite masculine plural)
mest skattskyldiga (archaic indefinite masculine plural superlative)
skattskyldige (definite masculine positive singular)
mer skattskyldige (comparative definite masculine singular)
mest skattskyldige (definite masculine singular superlative)
skattskyldiga (definite positive)
mer skattskyldiga (comparative definite)
mest skattskyldiga (definite superlative)

Inherited from Old Swedish skatskyldugher. By surface analysis, skatt (“tax”) + skyldig (“obligated”).


dubbelbeskattningsavtal

dubbelbeskattningsavtal (indefinite nominative singular)
dubbelbeskattningsavtals (genitive indefinite singular)
dubbelbeskattningsavtalet (definite nominative singular)
dubbelbeskattningsavtalets (definite genitive singular)
dubbelbeskattningsavtal (indefinite nominative plural)
dubbelbeskattningsavtals (genitive indefinite plural)
dubbelbeskattningsavtalen (definite nominative plural)
dubbelbeskattningsavtalens (definite genitive plural)

From dubbel (“double”) + beskattning (“taxation”) + -s- + avtal (“agreement”).


inkomstuppgift

inkomstuppgift (indefinite nominative singular)
inkomstuppgifts (genitive indefinite singular)
inkomstuppgiften (definite nominative singular)
inkomstuppgiftens (definite genitive singular)
inkomstuppgifter (indefinite nominative plural)
inkomstuppgifters (genitive indefinite plural)
inkomstuppgifterna (definite nominative plural)
inkomstuppgifternas (definite genitive plural)

(taxation) statement of income (information about how much an individual has earned over a taxation period)


kontrolluppgift

kontrolluppgift (indefinite nominative singular)
kontrolluppgifts (genitive indefinite singular)
kontrolluppgiften (definite nominative singular)
kontrolluppgiftens (definite genitive singular)
kontrolluppgifter (indefinite nominative plural)
kontrolluppgifters (genitive indefinite plural)
kontrolluppgifterna (definite nominative plural)
kontrolluppgifternas (definite genitive plural)

(taxation) statement of earnings (information on the amount of salary paid and tax withheld during a year which is sent from an employer to the tax authority)


taxeringsvärde

taxeringsvärde (indefinite nominative singular)
taxeringsvärdes (genitive indefinite singular)
taxeringsvärdet (definite nominative singular)
taxeringsvärdets (definite genitive singular)
taxeringsvärden (indefinite nominative plural)
taxeringsvärdens (genitive indefinite plural)
taxeringsvärdena (definite nominative plural)
taxeringsvärdenas (definite genitive plural)

(taxation) assessed value (value that has been assigned to a property by authorities for taxation purposes)


ölskatt

ölskatt (indefinite nominative singular)
ölskatts (genitive indefinite singular)
ölskatten (definite nominative singular)
ölskattens (definite genitive singular)
ölskatter (indefinite nominative plural)
ölskatters (genitive indefinite plural)
ölskatterna (definite nominative plural)
ölskatternas (definite genitive plural)


trängselskatt

trängselskatt (indefinite nominative singular)
trängselskatts (genitive indefinite singular)
trängselskatten (definite nominative singular)
trängselskattens (definite genitive singular)
trängselskatter (indefinite nominative plural)
trängselskatters (genitive indefinite plural)
trängselskatterna (definite nominative plural)
trängselskatternas (definite genitive plural)


tobaksskatt

tobaksskatt (indefinite nominative singular)
tobaksskatts (genitive indefinite singular)
tobaksskatten (definite nominative singular)
tobaksskattens (definite genitive singular)
tobaksskatter (indefinite nominative plural)
tobaksskatters (genitive indefinite plural)
tobaksskatterna (definite nominative plural)
tobaksskatternas (definite genitive plural)


energiskatt

energiskatt (indefinite nominative singular)
energiskatts (genitive indefinite singular)
energiskatten (definite nominative singular)
energiskattens (definite genitive singular)
energiskatter (indefinite nominative plural)
energiskatters (genitive indefinite plural)
energiskatterna (definite nominative plural)
energiskatternas (definite genitive plural)


köttskatt

köttskatt (indefinite nominative singular)
köttskatts (genitive indefinite singular)
köttskatten (definite nominative singular)
köttskattens (definite genitive singular)
köttskatter (indefinite nominative plural)
köttskatters (genitive indefinite plural)
köttskatterna (definite nominative plural)
köttskatternas (definite genitive plural)


alkoholskatt

alkoholskatt (indefinite nominative singular)
alkoholskatts (genitive indefinite singular)
alkoholskatten (definite nominative singular)
alkoholskattens (definite genitive singular)
alkoholskatter (indefinite nominative plural)
alkoholskatters (genitive indefinite plural)
alkoholskatterna (definite nominative plural)
alkoholskatternas (definite genitive plural)


bränsleskatt

bränsleskatt (indefinite nominative singular)
bränsleskatts (genitive indefinite singular)
bränsleskatten (definite nominative singular)
bränsleskattens (definite genitive singular)
bränsleskatter (indefinite nominative plural)
bränsleskatters (genitive indefinite plural)
bränsleskatterna (definite nominative plural)
bränsleskatternas (definite genitive plural)


flygskatt

flygskatt (indefinite nominative singular)
flygskatts (genitive indefinite singular)
flygskatten (definite nominative singular)
flygskattens (definite genitive singular)
flygskatter (indefinite nominative plural)
flygskatters (genitive indefinite plural)
flygskatterna (definite nominative plural)
flygskatternas (definite genitive plural)


bensinskatt

bensinskatt (indefinite nominative singular)
bensinskatts (genitive indefinite singular)
bensinskatten (definite nominative singular)
bensinskattens (definite genitive singular)
bensinskatter (indefinite nominative plural)
bensinskatters (genitive indefinite plural)
bensinskatterna (definite nominative plural)
bensinskatternas (definite genitive plural)


båtskatt

båtskatt (indefinite nominative singular)
båtskatts (genitive indefinite singular)
båtskatten (definite nominative singular)
båtskattens (definite genitive singular)
båtskatter (indefinite nominative plural)
båtskatters (genitive indefinite plural)
båtskatterna (definite nominative plural)
båtskatternas (definite genitive plural)


skatteåterbäring

skatteåterbäring (indefinite nominative singular)
skatteåterbärings (genitive indefinite singular)
skatteåterbäringen (definite nominative singular)
skatteåterbäringens (definite genitive singular)
skatteåterbäringar (indefinite nominative plural)
skatteåterbäringars (genitive indefinite plural)
skatteåterbäringarna (definite nominative plural)
skatteåterbäringarnas (definite genitive plural)


skattebrott

skattebrott (indefinite nominative singular)
skattebrotts (genitive indefinite singular)
skattebrottet (definite nominative singular)
skattebrottets (definite genitive singular)
skattebrott (indefinite nominative plural)
skattebrotts (genitive indefinite plural)
skattebrotten (definite nominative plural)
skattebrottens (definite genitive plural)

Compound of skatt (“tax”) + -e- + brott (“crime”).


arbetsgivaravgift

arbetsgivaravgift (indefinite nominative singular)
arbetsgivaravgifts (genitive indefinite singular)
arbetsgivaravgiften (definite nominative singular)
arbetsgivaravgiftens (definite genitive singular)
arbetsgivaravgifter (indefinite nominative plural)
arbetsgivaravgifters (genitive indefinite plural)
arbetsgivaravgifterna (definite nominative plural)
arbetsgivaravgifternas (definite genitive plural)


ränteavdrag

ränteavdrag (indefinite nominative singular)
ränteavdrags (genitive indefinite singular)
ränteavdraget (definite nominative singular)
ränteavdragets (definite genitive singular)
ränteavdrag (indefinite nominative plural)
ränteavdrags (genitive indefinite plural)
ränteavdragen (definite nominative plural)
ränteavdragens (definite genitive plural)


förvärvsinkomst

förvärvsinkomst (indefinite nominative singular)
förvärvsinkomsts (genitive indefinite singular)
förvärvsinkomsten (definite nominative singular)
förvärvsinkomstens (definite genitive singular)
förvärvsinkomster (indefinite nominative plural)
förvärvsinkomsters (genitive indefinite plural)
förvärvsinkomsterna (definite nominative plural)
förvärvsinkomsternas (definite genitive plural)

(taxation) earned income (income from employment)


jobbskatteavdrag

jobbskatteavdrag (indefinite nominative singular)
jobbskatteavdrags (genitive indefinite singular)
jobbskatteavdraget (definite nominative singular)
jobbskatteavdragets (definite genitive singular)
jobbskatteavdrag (indefinite nominative plural)
jobbskatteavdrags (genitive indefinite plural)
jobbskatteavdragen (definite nominative plural)
jobbskatteavdragens (definite genitive plural)

Compound of jobb + skatt + -e- + avdrag.


gåvoskatt

gåvoskatt (indefinite nominative singular)
gåvoskatts (genitive indefinite singular)
gåvoskatten (definite nominative singular)
gåvoskattens (definite genitive singular)
gåvoskatter (indefinite nominative plural)
gåvoskatters (genitive indefinite plural)
gåvoskatterna (definite nominative plural)
gåvoskatternas (definite genitive plural)


skatteförmån

skatteförmån (indefinite nominative singular)
skatteförmåns (genitive indefinite singular)
skatteförmånen (definite nominative singular)
skatteförmånens (definite genitive singular)
skatteförmåner (indefinite nominative plural)
skatteförmåners (genitive indefinite plural)
skatteförmånerna (definite nominative plural)
skatteförmånernas (definite genitive plural)


C-avdrag

C-avdrag (indefinite nominative singular)
C-avdrags (genitive indefinite singular)
C-avdraget (definite nominative singular)
C-avdragets (definite genitive singular)
C-avdrag (indefinite nominative plural)
C-avdrags (genitive indefinite plural)
C-avdragen (definite nominative plural)
C-avdragens (definite genitive plural)


skattebortfall

skattebortfall (indefinite nominative singular)
skattebortfalls (genitive indefinite singular)
skattebortfallet (definite nominative singular)
skattebortfallets (definite genitive singular)
skattebortfall (indefinite nominative plural)
skattebortfalls (genitive indefinite plural)
skattebortfallen (definite nominative plural)
skattebortfallens (definite genitive plural)

Compound of skatt (“tax”) + -e- + bortfall.


lyxskatt

lyxskatt (indefinite nominative singular)
lyxskatts (genitive indefinite singular)
lyxskatten (definite nominative singular)
lyxskattens (definite genitive singular)
lyxskatter (indefinite nominative plural)
lyxskatters (genitive indefinite plural)
lyxskatterna (definite nominative plural)
lyxskatternas (definite genitive plural)


reseavdrag

reseavdrag (indefinite nominative singular)
reseavdrags (genitive indefinite singular)
reseavdraget (definite nominative singular)
reseavdragets (definite genitive singular)
reseavdrag (indefinite nominative plural)
reseavdrags (genitive indefinite plural)
reseavdragen (definite nominative plural)
reseavdragens (definite genitive plural)

travel allowance, commuting allowance (tax deduction to cover expenses for travelling to and from work)


skattepolitik

skattepolitik (indefinite nominative singular)
skattepolitiks (genitive indefinite singular)
skattepolitiken (definite nominative singular)
skattepolitikens (definite genitive singular)