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#Pressutskick - Beskattning och avdragsrätt för produkter som skickas till influencers utan krav på motprestation

Smidlund, Matilda LU (2025) LAGF03 20251
Department of Law
Faculty of Law
Abstract (Swedish)
Influencer marketing är en växande marknadsföringsform och med den uppstår nya skatterättsliga utmaningar. Skatteverket har uppmärksammat osäkerhet och bristande efterlevnad bland influencers kring beskattning av mottagna produkter. Skatteverket har den 17 april 2025 i ett pressmeddelande informerat om att influencers kan behöva deklarera. I denna uppsats undersöks hur produkter som skickas till influencers utan krav på motprestation ska beskatttas, både hos mottagaren och det givande företaget.
Uppsatsen utgår från en rättsdogmatisk metod och baseras på inkomstskattelagen, relevant praxis från Högsta förvaltningsdomstolen, förarbeten samt doktrin. Eftersom det saknas praxis som specifikt behandlar influencer marketing används rättsfall... (More)
Influencer marketing är en växande marknadsföringsform och med den uppstår nya skatterättsliga utmaningar. Skatteverket har uppmärksammat osäkerhet och bristande efterlevnad bland influencers kring beskattning av mottagna produkter. Skatteverket har den 17 april 2025 i ett pressmeddelande informerat om att influencers kan behöva deklarera. I denna uppsats undersöks hur produkter som skickas till influencers utan krav på motprestation ska beskatttas, både hos mottagaren och det givande företaget.
Uppsatsen utgår från en rättsdogmatisk metod och baseras på inkomstskattelagen, relevant praxis från Högsta förvaltningsdomstolen, förarbeten samt doktrin. Eftersom det saknas praxis som specifikt behandlar influencer marketing används rättsfall från närliggande områden såsom sponsring. Även Skatteverkets rättsliga vägledningar beaktas.
I uppsatsen dras slutsatsen att produkter som skickas till influencers utan krav på motprestation utgör skattepliktig inkomst. Gåvorekvisiten är inte uppfyllda, det avgörande är att det föreligger ett kommersiellt syfte snarare än ett benefikt. Då influencern beskattas som en fysisk person ska beskattning ske i inkomstslaget tjänst eller näringsverksamhet beroende på hur den enskilda influencern bedriver verksamheten.
För företaget som skickar produkterna är avdragsrätten mer osäker. Det kan medges endast om det föreligger en motprestation, stark anknytning mellan mottagaren och företagets verksamhet, eller om utgiften är företagsekonomiskt motiverad och har främjat avsättningen. När företag skickar produkter utan att kräva någon motprestation kan det vara svårt att motivera avdragsrätt, särskilt om influencern inte visar upp eller nämner produkten. Gällande rätt är alltså inte anpassad till moderna marknadsföringsformer, vilket skapar osäkerhet och riskerar att hämma affärsutveckling. Uppsatsen pekar därför på ett behov av lagstiftning eller utveckling av praxis som tydligare beaktar kommersiellt motiverade åtgärder. (Less)
Abstract
Influencer marketing is a growing form of marketing and with it new tax law challenges arise. The Swedish Tax Agency has drawn attention to uncertainty and lack of compliance among influencers regarding taxation of products received. On April 17, 2025, The Swedish Tax Agency issued a press release stating that influencers may need to declare. This thesis examines how products sent to influencers without a requirement for counterperformance should be taxed, both by the recipient and the providing company.
This essay uses legal dogmatic method and is based on the Income Tax Act, relevant case law from the Supreme Administrative Court, preparatory works and doctrine. Since there is no case law that specifically deals with influencer... (More)
Influencer marketing is a growing form of marketing and with it new tax law challenges arise. The Swedish Tax Agency has drawn attention to uncertainty and lack of compliance among influencers regarding taxation of products received. On April 17, 2025, The Swedish Tax Agency issued a press release stating that influencers may need to declare. This thesis examines how products sent to influencers without a requirement for counterperformance should be taxed, both by the recipient and the providing company.
This essay uses legal dogmatic method and is based on the Income Tax Act, relevant case law from the Supreme Administrative Court, preparatory works and doctrine. Since there is no case law that specifically deals with influencer marketing, legal cases from related areas such as sponsorships are used. The Swedish Tax Agency’s legal guidelines are also considered.
The thesis concludes that the products sent to influencers without a counterperformance constitute taxable income. The gift criteria are not met, as the decisive factor is that there is a commercial purpose rather than a beneficial one. Since the influencers are taxted as individuals, the income should be declared upon either employment income or business income, depending on how the influencer conducts their activities. For the company that sends the products, the right to deduct the expense is more uncertain. A deduction may only be granted if there is a counterperfomance, a strong connection between the recipient and the company’s activities, or if the expense is economically justified and promotes sales.
For products sent without a counterperformance, it can be difficult for companies to justify a deduction, especially if the influencer does not display or mention the product. Current law is thus not adapted to modern forms of marketing, which creates uncertainty and risks inhibiting business development. The thesis therefore points to a need for legislation or development of practice that more clearly considers commercially motivated measures. (Less)
Please use this url to cite or link to this publication:
author
Smidlund, Matilda LU
supervisor
organization
course
LAGF03 20251
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt
language
Swedish
id
9190648
date added to LUP
2025-06-23 13:29:04
date last changed
2025-06-23 13:29:04
@misc{9190648,
  abstract     = {{Influencer marketing is a growing form of marketing and with it new tax law challenges arise. The Swedish Tax Agency has drawn attention to uncertainty and lack of compliance among influencers regarding taxation of products received. On April 17, 2025, The Swedish Tax Agency issued a press release stating that influencers may need to declare. This thesis examines how products sent to influencers without a requirement for counterperformance should be taxed, both by the recipient and the providing company.
This essay uses legal dogmatic method and is based on the Income Tax Act, relevant case law from the Supreme Administrative Court, preparatory works and doctrine. Since there is no case law that specifically deals with influencer marketing, legal cases from related areas such as sponsorships are used. The Swedish Tax Agency’s legal guidelines are also considered.
The thesis concludes that the products sent to influencers without a counterperformance constitute taxable income. The gift criteria are not met, as the decisive factor is that there is a commercial purpose rather than a beneficial one. Since the influencers are taxted as individuals, the income should be declared upon either employment income or business income, depending on how the influencer conducts their activities. For the company that sends the products, the right to deduct the expense is more uncertain. A deduction may only be granted if there is a counterperfomance, a strong connection between the recipient and the company’s activities, or if the expense is economically justified and promotes sales.
For products sent without a counterperformance, it can be difficult for companies to justify a deduction, especially if the influencer does not display or mention the product. Current law is thus not adapted to modern forms of marketing, which creates uncertainty and risks inhibiting business development. The thesis therefore points to a need for legislation or development of practice that more clearly considers commercially motivated measures.}},
  author       = {{Smidlund, Matilda}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{#Pressutskick - Beskattning och avdragsrätt för produkter som skickas till influencers utan krav på motprestation}},
  year         = {{2025}},
}