Avdragsrätt för sponsring i förändring – En skatterättslig analys av avdragsrätten för sponsringsutgifter i ljuset av SOU 2026:5
(2026) JURM02 20261Department of Law
Faculty of Law
- Abstract
- This thesis examines the deductibility of sponsorship expenses in the taxation of business income, with particular focus on the distinction between deductible expenses and the prohibition on deductions for gifts in Chapter 9, Section 2 of the Swedish Income Tax Act (1999:1229). Since the Income Tax Act contains no specific rules on sponsorship, the legal framework has primarily been developed through case law. The thesis analyzes how the proposed regulation in SOU 2026:5 may affect the assessment of sponsorship expenses and whether it could strengthen predictability, neutrality and uniformity in corporate taxation.
Under current law, sponsorship expenses are assessed under the general deduction rule in Chapter 16, Section 1 of the... (More) - This thesis examines the deductibility of sponsorship expenses in the taxation of business income, with particular focus on the distinction between deductible expenses and the prohibition on deductions for gifts in Chapter 9, Section 2 of the Swedish Income Tax Act (1999:1229). Since the Income Tax Act contains no specific rules on sponsorship, the legal framework has primarily been developed through case law. The thesis analyzes how the proposed regulation in SOU 2026:5 may affect the assessment of sponsorship expenses and whether it could strengthen predictability, neutrality and uniformity in corporate taxation.
Under current law, sponsorship expenses are assessed under the general deduction rule in Chapter 16, Section 1 of the Income Tax Act. A deduction may, however, be denied if the expense also falls within the prohibition on deductions for gifts. Case law indicates that deductions are mainly allowed where the sponsor receives direct counter-performances with an identifiable value, or where the sponsorship has such a strong connection to the sponsor’s business that the expense can be treated as an indirect business expense. This means that sponsorship mainly aimed at association, reputation, or less tangible effects risks being denied deduction, even where the expense appears commercially justified. Instead, the expense must be linked to a more concrete commercial benefit, such as marketing or a clear connection to sales.
The proposed provision in SOU 2026:5 would allow deductions for expenses intended to improve or maintain the reputation of the business. The proposal therefore entails a certain shift in the assessment. Rather than linking deductibility primarily to direct counter-performances, greater weight may be given to the role of sponsorship in a company’s long-term reputation, sustainability efforts, and brand building.
The thesis concludes that the proposal addresses a real deficiency in the current legal position and is an important step toward a regulation that better captures modern forms of sponsorship. Such collaborations are not always based on traditional exposure or clear counter-performances, but often on linking the company to the values conveyed by the sponsored party. By reducing the importance of direct counter-performances and strong business connections, the proposal can make the assessment less dependent on the form of the sponsorship and more focused on its commercial function. This could strengthen predictability, neutrality and uniformity by reducing the risk that comparable sponsorship expenses are treated differently. Its practical impact, however, depends on certain issues being clarified, above all its relationship to the prohibition on deductions for gifts and the meaning of the requirements concerning reputation, commercial justification, and external visibility. Otherwise, the existing difficulties of demarcation risk being shifted to new elements of assessment rather than resolved. (Less) - Abstract (Swedish)
- Denna uppsats behandlar avdragsrätten för sponsringsutgifter i inkomstslaget näringsverksamhet, med fokus på gränsdragningen mot avdragsförbudet för gåvor i 9 kap. 2 § inkomstskattelagen (1999:1229) (IL). Eftersom IL saknar en uttrycklig reglering av sponsring har rättsläget främst formats genom praxis. Uppsatsen undersöker vilken betydelse den föreslagna regleringen i SOU 2026:5 kan få för bedömningen av sponsringsutgifter och om förslaget kan stärka förutsebarheten, neutraliteten och likformigheten i företagsbeskattningen.
Utredningen visar att sponsringsutgifter enligt nuvarande rätt prövas enligt den allmänna avdragsregeln i 16 kap. 1 § IL, men att avdrag kan vägras om utgiften samtidigt omfattas av avdragsförbudet för gåvor. Av... (More) - Denna uppsats behandlar avdragsrätten för sponsringsutgifter i inkomstslaget näringsverksamhet, med fokus på gränsdragningen mot avdragsförbudet för gåvor i 9 kap. 2 § inkomstskattelagen (1999:1229) (IL). Eftersom IL saknar en uttrycklig reglering av sponsring har rättsläget främst formats genom praxis. Uppsatsen undersöker vilken betydelse den föreslagna regleringen i SOU 2026:5 kan få för bedömningen av sponsringsutgifter och om förslaget kan stärka förutsebarheten, neutraliteten och likformigheten i företagsbeskattningen.
Utredningen visar att sponsringsutgifter enligt nuvarande rätt prövas enligt den allmänna avdragsregeln i 16 kap. 1 § IL, men att avdrag kan vägras om utgiften samtidigt omfattas av avdragsförbudet för gåvor. Av praxis följer att avdrag främst kan medges när sponsorn erhåller direkta motprestationer med identifierbart värde eller när det finns en så stark verksamhetsanknytning att utgiften kan betraktas som en indirekt omkostnad. Detta innebär att sponsring som främst syftar till association, anseende eller andra mer svårmätbara effekter riskerar att falla utanför avdragsrätten, även när utgiften framstår som kommersiellt motiverad. Utgiften måste i stället kunna knytas till en mer konkret affärsmässig nytta, exempelvis genom marknadsföring eller en tydlig koppling till avsättningen.
Den föreslagna bestämmelsen i SOU 2026:5 innebär att avdrag ska kunna medges för utgifter som syftar till att förbättra eller upprätthålla näringsverksamhetens anseende. Förslaget innebär därmed en viss förskjutning i bedömningen. I stället för att avdragsrätten främst knyts till direkta motprestationer ges större utrymme att beakta sponsringens funktion som ett led i företagets långsiktiga anseende, hållbarhetsarbete och varumärkesbyggande.
Uppsatsens slutsats är att förslaget svarar mot en faktisk brist i dagens rättsläge och utgör ett viktigt steg mot en reglering som bättre fångar moderna sponsringsformer. Sådana samarbeten bygger inte alltid på traditionell exponering eller tydliga motprestationer, utan ofta på att företaget vill förknippas med de värden som sponsormottagaren förmedlar. Genom att minska betydelsen av direkta motprestationer och stark verksamhetsanknytning kan förslaget göra bedömningen mindre beroende av sponsringens form och mer inriktad på dess affärsmässiga funktion. Det kan stärka förutsebarheten, neutraliteten och likformigheten genom att minska risken för att liknande sponsringsutgifter behandlas olika. Det praktiska genomslaget beror dock på att vissa frågor klargörs, framför allt förhållandet till gåvoförbudet och innebörden av kraven på anseende, affärsmässig motivering och synliggörande utåt. Annars riskerar gränsdragningsproblemen att främst flyttas till nya bedömningsmoment. (Less)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/student-papers/record/9226964
- author
- Eriksson, Carmen LU
- supervisor
- organization
- alternative title
- The Deductibility of Sponsorship Expenses in Transition – A Tax Law Analysis in Light of SOU 2026:5
- course
- JURM02 20261
- year
- 2026
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt, Sponsring, Avdragsrätt, Gåva
- language
- Swedish
- id
- 9226964
- date added to LUP
- 2026-06-08 15:09:46
- date last changed
- 2026-06-08 15:09:46
@misc{9226964,
abstract = {{This thesis examines the deductibility of sponsorship expenses in the taxation of business income, with particular focus on the distinction between deductible expenses and the prohibition on deductions for gifts in Chapter 9, Section 2 of the Swedish Income Tax Act (1999:1229). Since the Income Tax Act contains no specific rules on sponsorship, the legal framework has primarily been developed through case law. The thesis analyzes how the proposed regulation in SOU 2026:5 may affect the assessment of sponsorship expenses and whether it could strengthen predictability, neutrality and uniformity in corporate taxation.
Under current law, sponsorship expenses are assessed under the general deduction rule in Chapter 16, Section 1 of the Income Tax Act. A deduction may, however, be denied if the expense also falls within the prohibition on deductions for gifts. Case law indicates that deductions are mainly allowed where the sponsor receives direct counter-performances with an identifiable value, or where the sponsorship has such a strong connection to the sponsor’s business that the expense can be treated as an indirect business expense. This means that sponsorship mainly aimed at association, reputation, or less tangible effects risks being denied deduction, even where the expense appears commercially justified. Instead, the expense must be linked to a more concrete commercial benefit, such as marketing or a clear connection to sales.
The proposed provision in SOU 2026:5 would allow deductions for expenses intended to improve or maintain the reputation of the business. The proposal therefore entails a certain shift in the assessment. Rather than linking deductibility primarily to direct counter-performances, greater weight may be given to the role of sponsorship in a company’s long-term reputation, sustainability efforts, and brand building.
The thesis concludes that the proposal addresses a real deficiency in the current legal position and is an important step toward a regulation that better captures modern forms of sponsorship. Such collaborations are not always based on traditional exposure or clear counter-performances, but often on linking the company to the values conveyed by the sponsored party. By reducing the importance of direct counter-performances and strong business connections, the proposal can make the assessment less dependent on the form of the sponsorship and more focused on its commercial function. This could strengthen predictability, neutrality and uniformity by reducing the risk that comparable sponsorship expenses are treated differently. Its practical impact, however, depends on certain issues being clarified, above all its relationship to the prohibition on deductions for gifts and the meaning of the requirements concerning reputation, commercial justification, and external visibility. Otherwise, the existing difficulties of demarcation risk being shifted to new elements of assessment rather than resolved.}},
author = {{Eriksson, Carmen}},
language = {{swe}},
note = {{Student Paper}},
title = {{Avdragsrätt för sponsring i förändring – En skatterättslig analys av avdragsrätten för sponsringsutgifter i ljuset av SOU 2026:5}},
year = {{2026}},
}