SwedenSkatteverket
Aggravated tax crime: guidance reflects a one-year minimum
Skatteverket’s August update records the increase in the statutory minimum for aggravated tax crime from six months to one year, effective from 1 August 2026.
By Taxxa AI OyPublished 18 August 2026
Skatteverket updated its Tax Offences Act guidance on 18 August 2026 to reflect a higher statutory minimum for aggravated tax crime. The agency states that the minimum rose from six months’ imprisonment to one year from 1 August 2026. The update date and the date of the legal change are therefore different.Skatteverket
The guidance still calls for an assessment of all circumstances when distinguishing ordinary from aggravated tax crime. Factors specifically considered include very substantial amounts, false documents or misleading accounts, systematic or extensive offending, and otherwise particularly dangerous conduct. The statutory minimum is not a prediction of the sentence in every individual case.Skatteverket
Update internal summaries of the penalty range and obtain a case-specific assessment where suspected conduct may be aggravated tax crime.