Gifts to FPES and Resiliensstiftelse now qualify for tax reduction

Skatteverket has added two Stockholm-based organisations to its list of approved gift recipients (godkända gåvomottagare)Skatteverket. FPES, organisation number 802406-9398 of StockholmSkatteverket, is listed as approved from 2026-10-22Skatteverket. Insamlingsstiftelsen Stockholms Resiliensstiftelse, organisation number 802482-4677 of StockholmSkatteverket, is listed as approved from the same dateSkatteverket. Money gifts to them now qualify for the gift tax reduction for private individualsSkatteverket. A gift only counts if the recipient is approved when the gift is givenSkatteverket, and donors must verify approval at every gift occasionSkatteverket.

The qualifying conditions are unchanged. The gift must be money intended to promote social aid activity or scientific researchSkatteverket, and the donor must tell the recipient the intended purpose no later than the gift occasion so the recipient can separate reduction-qualifying gifts from other giftsSkatteverket. Each gift must be at least 200 kronor to the same recipient on the same occasionSkatteverket, and the donor must give at least 2,000 kronor in total during the year, to one or several approved recipientsSkatteverket. The reduction is 25 per cent of the gift amountSkatteverket, capped at 3,000 kronorSkatteverket, which corresponds to gifts of 12,000 kronor per year; gifts below 2,000 kronor in a year give no reductionSkatteverket.

The private-individual reduction is for individuals: the donor must turn 18 no later than 31 December of the gift year and pay tax in Sweden on all income regardless of source, and must have enough tax — municipal and state income tax, state property tax and municipal property fee, in a set order — to offset the reduction against. An estate qualifies only if the deceased gave before death; the estate's own gifts and testamentary gifts do not. Donors give their personnummer to the recipient, which files a control statement (kontrolluppgift); the totals are pre-filled in the income tax return. A donor who gives anonymously, or below 200 kronor per occasion, gets no reduction.

Approval as a gift recipient is granted by Skatteverket under lag (2019:453): the organisation applies itself, must aim to promote social aid activity or scientific research, keep accounts showing gifts received and used, and have an authorised or approved auditor. A grant of approval applies from the decision dateSkatteverket and runs three years past that year, after which it can be renewed; if approval is revoked, it still protects a donor who verified approval at the gift occasion.

Legal basis: 67 kap. inkomstskattelagen (1999:1229) on the gift reduction and lag (2019:453) om godkännande av gåvomottagare vid skattereduktion för gåva, applied through Skatteverket's list of godkända gåvomottagare.