Taxeringskalendern (English: "the tax annual" or "the tax calendar") is the Swedish blanket term for the directory that contains public information on taxed income from work and capital of all natural persons 18 years of age or above in Sweden.[1]
Taxeringskalender also includes the income of legal persons. 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.
In Sweden, the first taxeringskalender 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i Västerås AB.[4] Until 2008, it also contained information on individual asset data, but since the wealth tax was revoked on January 1, 2007, this information is no longer published.
The information comes from the Swedish Tax Agency, which, in turn, gets its information from the tax return. All records are based on the previous year, meaning that 2020's taxeringskalender is based on tax returns from 2019, which in turn is based on the income from 2018. This may render the taxeringskalender outdated if the person in question has obtained another job or a pay increase. People who, for example, sold their house without buying a new one, such as in the case of moving into the house of a new spouse, may have a very high one-time income listed.[citation needed]
Newspapers annually list the highest incomes in their publication area.[citation needed]
Today the taxeringskalender is published by Kalenderförlaget in Solna. 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 as a whole as well as by each municipality. In 2016, a top list for limited companies was introduced.[5]
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
In Sweden, tax returns are covered by confidentiality according to Chapter 27 § 1 Offentlighets- och sekretesslagen (2009:400). According to § 6, however, confidentiality according to 1 and 3 §§ does not apply to decisions whereby tax or pensionable income is determined or a basis for determining the tax is established.[7][spelling?][clarification needed]
References
- ^ 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.
- ^ https://www.imy.se/en/organisations/credit-information/
- ^ Ministry of Justice. "Offentlighets- och sekretesslag (2009:400)". Riksdagen (in Swedish). Stockholm: Sveriges Riksdag. Retrieved 23 February 2020.