Tax system of Sweden

Sweden is a constitutional monarchy with a parliamentary form of government. The state is responsible for legislative taxation. At the regional and local level, the regional authorities and the parishes have the right to set the rates of local income tax. the
Revenue sovereignty für das Steueraufkommen kommt dem Staat zu.
The subordinate local authorities receive the revenue from local income tax as well as financial allocations from state revenues. In Sweden there is a municipal and a state income tax (inkomstskatt). All natural persons with their world income are subject to it. Corporations and other legal entities are covered by state income tax / company tax (bolagsskatt).

The determination of profits is based on the provisions of the Swedish Bookkeeping Act (bokföringslagen). All companies are required to keep accounts. Tax law and commercial law regulations largely coincide. There is no trade tax in Sweden. In addition to a property tax (förmögenhettsskatt), there are property transfer taxes (including real estate transfer tax, capital transfer taxes).

Die Erbschaft- und Schenkungsteuer besteuert den Erwerb von Todes wegen sowie Schenkungen und Zweckzuwendungen unter Lebenden beim Empfänger. Privater Grundbesitz, gewerblicher / industrieller Grundbesitz und Privatwohnungen im Ausland werden durch die Grundsteuer (fastighetsskatt) erfasst. Neben einigen Verbrauch- und Expense taxes (u. a. auf Alkohol, Tabak, und Glückspiele) werden auch Umweltsteuern erhoben. Es bestehen ca. 60 Steuerabkommen die weitgehend dem OECD-MA entsprechen.

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