Glossary entry

Swedish term or phrase:

skattetillägg

English translation:

tax surcharge; tax penalty

Added to glossary by Sven Petersson
Apr 7, 2014 16:35
10 yrs ago
3 viewers *
Swedish term

skattetillägg

Swedish to English Law/Patents Law: Taxation & Customs Income tax procedure.
Additional tax or a tax penalty.
(The problem is that there are different tax and legal consequences with "additional tax" due versus a "tax penalty".)
Change log

May 7, 2014 06:15: Sven Petersson Created KOG entry

Discussion

Charles Ek Apr 7, 2014:
We need more context. I think this could well be a surcharge, not a penalty, as in this section from inkomstskattelagen:

"10 § Som tillgångar eller skulder i näringsverksamheten räknas inte fordringar eller skulder som avser
...
- skattetillägg på skatter och avgifter enligt 56 kap. 3 § 1-4 och 6 skatteförfarandelagen (2011:1244)[.]"

The referenced provisions have to do with various additions too lengthy to quote verbatim here:
http://www.notisum.se/rnp/sls/lag/20111244.htm#K56P3

Proposed translations

4 hrs
Selected

tax surcharge; tax penalty

Context needed to determine which of these two translations should be used.

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Note added at 8 hrs (2014-04-08 01:24:12 GMT)
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Man kan drabbas av !22 % i skatt (inklusive skattetillägg) i Sverige; se http://www.affarsvarlden.se/hem/nyheter/article3374882.ece

Finns det månne något land i världen där det är värre?


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Note added at 9 hrs (2014-04-08 01:42:45 GMT)
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Det har gått framåt sedan 1976; då kunde man bara drabbas av 102 % (utan skattetillägg), se http://www.expressen.se/noje/pomperipossa-i-monismanien/
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4 KudoZ points awarded for this answer. Comment: "Tack. Because a "tax penalty" carries a stigma and a risk of future auditing, I prefer "tax surcharge" here. I would like to be able to split the points."
6 mins

tax penalty

In the US this is likely a penalty, though in other jurisdictions this might be a surcharge.

As reference use the gloss Charles provided yesterday.

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Note added at 9 mins (2014-04-07 16:44:40 GMT)
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This is assessed as punishment for messing up (or worse) on your tax return. So it isn't additional taxes (upptaxera).
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