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Skönsbeskattning av insättningar på privata bankkonton: En kritisk analys av HFD 2020 ref. 52

Engqvist, Sofia LU (2025) LAGF03 20251
Department of Law
Faculty of Law
Abstract (Swedish)
Skönsbeskattning är en metod som Skatteverket använder när en dekla-ration är så bristfällig att skatten inte kan beräknas på ett tillförlitligt sätt, eller om deklarationen helt saknas. Beskattningen kan ske både vid ordinarie förfa-rande och genom efterbeskattning. Tidigare har Skatteverket burit bevisbördan för att förutsättningarna för skönsbeskattning föreligger, det vill säga att den skattskyldige lämnat en oriktig uppgift som orsakat ett felaktigt beslut och att skatten inte kan beräknas tillförlitligt på grund av denna brist.

Möjligheten att skönsmässigt beskatta en person för kontantinsättningar på dennes bankkonto prövades i HFD 2020 ref. 52. Domstolen fann att stora eller återkommande insättningar som sammantaget uppgått till... (More)
Skönsbeskattning är en metod som Skatteverket använder när en dekla-ration är så bristfällig att skatten inte kan beräknas på ett tillförlitligt sätt, eller om deklarationen helt saknas. Beskattningen kan ske både vid ordinarie förfa-rande och genom efterbeskattning. Tidigare har Skatteverket burit bevisbördan för att förutsättningarna för skönsbeskattning föreligger, det vill säga att den skattskyldige lämnat en oriktig uppgift som orsakat ett felaktigt beslut och att skatten inte kan beräknas tillförlitligt på grund av denna brist.

Möjligheten att skönsmässigt beskatta en person för kontantinsättningar på dennes bankkonto prövades i HFD 2020 ref. 52. Domstolen fann att stora eller återkommande insättningar som sammantaget uppgått till ett stort belopp kan tyda på att den skattskyldige haft skattepliktiga inkomster, särskilt ef-tersom få inkomster i Sverige är skattefria. Genom underinstansernas tillämp-ning av avgörandet får tolkningen göras att Skatteverket uppfyller sin utred-ningsskyldighet endast genom att visa att insättningar av sådant slag gjorts på den skattskyldiges konto. Samtidigt får tolkningen medföra att det högt ställda beviskravet sänks, att bevisbördan indirekt läggs på den skattskyldige samt att denne åläggs en omfattande dokumentationsskyldighet.

Avgörandet kan således anses resultera i en rättstillämpning som försvå-rar den enskildes möjligheter att försvara sig mot ingripande från det all-männa. Kammarrättens begränsning av vilka förutsättningar som aktualiserar avgörandets tillämplighet blir härav av stor betydelse. (Less)
Abstract
Discretionary taxation is a method used by the Swedish Tax Agency (Skatteverket) when a tax return is so deficient that the tax cannot be reliably calculated, or when the return is completely missing. Taxation can occur both during the ordinary procedure and through reassessment. Previously, the Swedish Tax Agency bore the burden of proof to show that the conditions for discretionary taxation were met. Meaning, the taxpayer provided incorrect information which led to an inaccurate decision, and that the tax could not be calculated reliably due to this deficiency.

The possibility of taxing an individual based on discretionary assess-ment for cash deposits into their bank account was tried in HFD 2020 ref. 52. The court found that large... (More)
Discretionary taxation is a method used by the Swedish Tax Agency (Skatteverket) when a tax return is so deficient that the tax cannot be reliably calculated, or when the return is completely missing. Taxation can occur both during the ordinary procedure and through reassessment. Previously, the Swedish Tax Agency bore the burden of proof to show that the conditions for discretionary taxation were met. Meaning, the taxpayer provided incorrect information which led to an inaccurate decision, and that the tax could not be calculated reliably due to this deficiency.

The possibility of taxing an individual based on discretionary assess-ment for cash deposits into their bank account was tried in HFD 2020 ref. 52. The court found that large or recurring depositions, particularly when they amount to significant sums, the existence of taxable income, especially since very few types of income are tax-exempt in Sweden. Following this ruling, lower courts have interpreted it to mean that the Swedish Tax Agency meets its investigative obligation merely by establishing that such deposits were made into the taxpayer’s account. At the same time, this interpretation may result in a lowering of the high evidentiary threshold, a shifting of the burden of proof indirectly onto the taxpayer and impose an extensive documentation requirement on them.

Thus, the ruling can be perceived as resulting in a legal application that makes it more difficult for individuals to defend themselves against interven-tion by public authorities. The lower courts’ narrower interpretation of when the ruling applies thereby becomes particularly important. (Less)
Please use this url to cite or link to this publication:
author
Engqvist, Sofia LU
supervisor
organization
course
LAGF03 20251
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, skönsbeskattning
language
Swedish
id
9190379
date added to LUP
2025-06-23 12:21:47
date last changed
2025-06-23 12:21:47
@misc{9190379,
  abstract     = {{Discretionary taxation is a method used by the Swedish Tax Agency (Skatteverket) when a tax return is so deficient that the tax cannot be reliably calculated, or when the return is completely missing. Taxation can occur both during the ordinary procedure and through reassessment. Previously, the Swedish Tax Agency bore the burden of proof to show that the conditions for discretionary taxation were met. Meaning, the taxpayer provided incorrect information which led to an inaccurate decision, and that the tax could not be calculated reliably due to this deficiency. 

The possibility of taxing an individual based on discretionary assess-ment for cash deposits into their bank account was tried in HFD 2020 ref. 52. The court found that large or recurring depositions, particularly when they amount to significant sums, the existence of taxable income, especially since very few types of income are tax-exempt in Sweden. Following this ruling, lower courts have interpreted it to mean that the Swedish Tax Agency meets its investigative obligation merely by establishing that such deposits were made into the taxpayer’s account. At the same time, this interpretation may result in a lowering of the high evidentiary threshold, a shifting of the burden of proof indirectly onto the taxpayer and impose an extensive documentation requirement on them. 

Thus, the ruling can be perceived as resulting in a legal application that makes it more difficult for individuals to defend themselves against interven-tion by public authorities. The lower courts’ narrower interpretation of when the ruling applies thereby becomes particularly important.}},
  author       = {{Engqvist, Sofia}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Skönsbeskattning av insättningar på privata bankkonton: En kritisk analys av HFD 2020 ref. 52}},
  year         = {{2025}},
}