Taxeringskalendern
Taxeringskalendern (English: "the tax annual" or "the tax calendar") is the Swedish blanket term for the directory that contains public information on taxable income from work and capital of all natural persons aged 18 or above in Sweden.[1] Sweden and the Swedish Tax Agency maintain a high level of legal transparency regarding the material privacy of individual citizens, comparable to Norway and Finland.
History
[edit]The first taxeringskalender in Sweden was published in 1905 (though the term was established as early as 1903; however, the dictionary Svenska Akademiens ordbok attests to the word's usage first in 1923).[2][1][3] The first two publishers were AB Förenade Kalenderföretagen, owned by Albert Bonniers förlag, and Kalenderförlaget i Västerås AB.[4]
Until 2008, the taxeringskalendern also contained information on individual asset data. However, this information stopped being published after the revocation of the wealth tax on January 1, 2007.
Format
[edit]As of 2025, Taxeringskalendern is published by Kalenderförlaget in Solna, Sweden, and is divided into 23 regional editions based on Sweden’s counties. It is divided by county and is represented by 23 separate editions. Later editions contain a Top-100 list of the country's and individual municipalities' largest earners. The average income (divided by age group) is available for Sweden and each municipality. In 2016, a top list for limited companies was introduced.[5]
Taxeringskalendern is a Swedish directory that publishes public information on the taxable income from work and capital for all individuals aged 18 and above, based on data from the Swedish Tax Agency.
The information is derived from tax returns, with each year’s data reflecting the previous years’s tax assessment. For example, the 2020 edition is based on the 2019 returns, which report income from 2018.
As a result, the data may be outdated if individuals have changed jobs, received pay increases, or reported one-time income events such as property sales.[citation needed]
Newspapers annually list the highest incomes in their publication area.[citation needed]
Credit agencies have electronic versions of the taxeringskalender from the Swedish Tax Agency and disclose information for payment.[6]
Principle of public access to official records
[edit]In Sweden, tax returns are covered by confidentiality according to Chapter 27 § 1 Offentlighets- och sekretesslagen.[7] However, according to § 6, the confidentiality under § 1 does not apply to decisions that determine tax liabilities or pensionable income, nor to decisions that establish tax bases.[8][spelling?][clarification needed]
References
[edit]- ^ a b Westrin, Theodor, ed. (1919). "Volume 28". Nordisk familjebok konversationslexikon och realencyklopedi (in Swedish). Stockholm: Nordisk Familjeboks Förlags Aktiebolag. p. 557. Archived from the original on 14 September 2016. Retrieved 23 February 2020.
Sådana kalendrar började utges 1905
- ^ "Taxeringsuppgifternas offentligliggörande" [The publication of tax assessment details]. Göteborgs Handels- och Sjöfartstidning (in Swedish) (281): 2. 1903-12-03. ISSN 0345-4010.
Nu har emellertid, enligt hvad som kommit till vår kännedom, en juridisk byrå beslutit utgifva en taxeringskalender, under förutsättning att tillräckligt stort antal abonnenter — minimiantalet lär ha bestämts till 1,000 — teckna sig.
[Now, however, according to what has come to our knowledge, a legal bureau has decided to issue an tax assessment directory, on the condition that a sufficiently large number of subscribers— the minimum number is said to have been set at 1,000— enrol.] - ^ "Svenska Akademins Ordlista" (in Swedish). Svenska Akademin. 2003. Retrieved 23 February 2020.
3. RegRiksdP 1911—20 3: 332 (1923). Anseende och social ställning bestäms inte av skapande förmåga och medborgerlig förtjänst, utan av siffrorna i taxeringskalendern. Selander Modernt 78 (1932). —
- ^ "Alfabetiskt firmaregister". Sveriges handelskalender (in Swedish). 1971. p. 325. Retrieved 23 February 2020.
- ^ "Om". Taxeringskalendern.se (in Swedish). Archived from the original on 23 February 2020. Retrieved 23 February 2020.
- ^ * "Integritetsskyddsmyndigheten". IMY. 25 May 2018. Retrieved 4 March 2025.
- ^ "Offentlighets- och sekretesslag (2009:400) (OSL)". Lagen.nu (in Swedish). 20 May 2009. Retrieved 4 March 2025.
- ^ Ministry of Justice. "Offentlighets- och sekretesslag (2009:400)". Riksdagen (in Swedish). Stockholm: Sveriges Riksdag. Retrieved 23 February 2020.