Chapter 1. General provisions
The scope of the law
section 1 of this Act apply to the processing of personal data in
The tax agency's fiscal operations and in the work's
prosecution under the Act (2007:324) if the tax agency's
handling of some creditor information, Act (2013:948) if
support for short-time work and the Act (1991:1047) about sick pay, if
the treatment is completely or partially automated or if
the data form part of a filing system or are intended to form part of a
structured set of personal data which is available
for searching or compilation according to specific
criteria.
The provisions of the 4-6 and 8 sections and Chapter 2. also applies to
the processing of data concerning legal persons and deceased.
Law (2014:1477).
Definitions
1 a of the terms and expressions used in this law have the same
meaning and scope of the income tax act
(1999:1229). Act (2001:1182).
The relationship to the personal data Act
section 2 unless otherwise provided for in paragraph 3, or 3. This law applies in
rather than the personal data Act (1998:204).
A registered will not be entitled to oppose such operations
that is permitted under this Act.
3 § When personal data are processed in accordance with this Act, or
According to other provisions of the substance that is regulated by the law
personal data Act (1998:204) provisions on
1. the definitions in section 3,
2. relationship to the principle of public accommodation in section 8,
3. basic processing requirements in section 9 with the exception of what
as stated in the first paragraph and the third subparagraph,
4. security of processing in 30-32 sections,
5. transfer of personal data to third countries in §§ 33-35,
6. the data protection officer, accommodation in paragraph 36 and
38-41 sections,
7. information for the public on certain treatments in 42 §
with the restriction set out in Chapter 3. 2 a of the Act,
8. supervisory powers in sections 43 and 47, and
9. the sentence in paragraph 49.
The processing of personal data in databases
also applies to section 22 of the Privacy Act. Law (2012:845).
Purpose
4 §/expires U: 2016-01-01/data may be processed for the provision of
information needed for the Swedish tax agency
1. determination of the basis for, and controlling,
accounting, payment and refund of taxes and
fees,
2. determination of pensionable income,
3. property taxation,
4. revision and other analysis or control activities,
5. supervision and suitability and application review and other
similar examination,
6. procedure
(a)) under the Act (2007:324) if the tax agency's handling of
some creditors ' data and
(b)) other questions about responsibility for someone else's taxes and
fees,
7. performance of an obligation imposed by an order Sweden
binding international commitment,
8. activities with probate and estate notices
under inheritance law,
9. management of notifications from employers about
employment of aliens referred to in the Act (2013:644) if
the right to salary and other remuneration for the work performed by a
aliens who do not have the right to stay in Sweden,
10. handling of information on sick pay cost, and
11. supervision, control, monitoring and planning of
the business.
Data that may be dealt with in accordance with the first subparagraph may also
processed for the provision of information needed in
The tax agency's law enforcement activities according to law
(1997:1024) if the tax agency's involvement in criminal investigations.
Law (2014:1477).
4 section/entry into force: 01/01/2016/data may be processed for the provision of information needed in the tax agency for
1. determination of the basis for, and controlling, accounting, payment and refund of taxes, fees and charges,
2. determination of pensionable income,
3. property taxation,
4. revision and other analysis or control activities,
5. supervision and suitability and application review and other similar remedies,
6. procedure
(a)) under the Act (2007:324) if the tax agency's handling of certain creditors ' data,
(b)) other questions about responsibility for someone else's taxes and fees, and
c) according to the law (2015:912) concerning the automatic exchange of information about financial accounts and 22 (b).
tax Procedure Act (2011:1244).
7. performance of an obligation arising under a binding international commitment for Sweden,
8. handling of notifications from employers on the employment of foreigners referred to in the Act (2013:644) on the right to salary and other remuneration for the work performed by a foreign national who does not have the right to stay in Sweden, 9. handling of data on sick pay cost, and 10. supervision, control, monitoring and planning of activities.
Data that may be dealt with in accordance with the first subparagraph may also be processed for the provision of information needed in the tax agency's law enforcement activities pursuant to lagen (1997:1024) if the tax agency's involvement in criminal investigations.
Law (2015:901).
§ 5 data may be processed for the provision of
information needed in the legal activities of
someone other than the tax agency for
1. determination of the basis for and accounting,
controlling, payment and refund of taxes or
fees,
2. enforcement, debt collection and debt relief
3. to form a basis for calculation, decision and control in
question about benefits, grants and other support,
4. pension calculation,
5. supervision and control, as well as the aptitude-and
application review and other similar remedies, and
6. updating and supplementing of data on real estate
in other agencies ' records. Law (2011:531).
Privacy responsibility
section 6 of the tax agency is personal responsible for the treatment
of personal data which works must perform. Lag (2003:670).
The processing of sensitive personal data, etc.
7 § sensitive personal data as set out in paragraph 13 of
personal data Act (1998:204) and details of
violations of law, etc., as set out in paragraph 21 of the same law may be treated
only if data has been provided in a case or is
necessary for the handling of it.
Information referred to in the first subparagraph may in other cases be treated
unless specifically provided in Chapter 2.
Thinning
§ 8 data processed automated in a case shall
expires later than one year after the matter has been completed if
not the Government or the authority the Government has
announced rules that the data must be culled at a
other time or that the data should be preserved.
For data processed pursuant to Chapter 2. Special
provisions.
Chapter 2. Tax database
section 1 of the fiscal operations, there must be a collection
data with the help of automated processing is used
common in business for those in Chapter 1. 4 and 5 sections specified
purposes (tax database).
Content
2 §/expires U: 2016-01-01-in the database gets data about people who
the scope of activities referred to in Chapter 1. 4 § 1 and 10. Data on
other people may be processed if necessary for examining
of a case. Law (2014:1477).
2 section/entry into force: 01/01/2016 in the database, data may be processed if the persons covered by the activities referred to in Chapter 1. 4 § 1 – 9. Data on other persons may be processed if necessary for the conduct of a case. Law (2015:901).
3 §/expires U: 2016-01-01/for the purposes of Chapter 1. paragraph 4, the following
data are processed in the database:
1. a natural person's identity, citizenship, residence and
family relationships;
2. a legal person's identity, location, ownership, and
signatories and other representatives;
3. registration for taxes and fees,
4. the basis for the determination of taxes and charges,
5. determination of taxes and charges,
6. basis for property taxation,
7. revision and control of taxes and charges,
8. data necessary for processing in accordance with the law
(2007:324) if the tax agency's handling of certain
creditor information,
9. fee obligation to a registered religious communities and
Trade Union membership,
10. claim and grounds in a case,
11. decision, payment, accounting and other measures in a
case,
12. information required in operations with inventories
and estate notifications under inheritance law,
13. data necessary for handling intelligence from
employers on the employment of foreigners referred to in law
(2013:644) on the right to salary and other remuneration for work
performed by a foreign national who is not entitled to reside in
Sweden
14. data necessary for processing in accordance with the law
(2013:948) on support for the short-term work, and
15. information on sick pay cost.
In the database, other data needed for
performance of an obligation imposed by an order Sweden
binding international commitment.
The Government or the authority the Government Announces
the methods of the data may be processed in
database referred to in the first subparagraph. Law (2014:1477).
3 section/entry into force: 01/01/2016 For the purposes referred to in Chapter 1. paragraph 4, the following data are processed in the database: 1. a natural person's identity, citizenship, residence and family relationships;
2. a legal person's identity, location, ownership, and signatories and other representatives,
3. registration for taxes and fees,
4. the basis for the determination of taxes and charges,
5. determination of taxes and charges,
6. basis for property taxation,
7. revision and control of taxes and charges,
8. data needed for processing under the Act (2007:324) if the tax agency's handling of certain creditors ' data,
9. fee obligation to a registered religious community and trade union membership,
10. claim and grounds in a case,
11. decision, payment, accounting and other measures in a case,
12. data necessary for handling notifications from employers on the employment of foreigners referred to in the Act (2013:644) on the right to salary and other remuneration for the work performed by a foreign national who does not have the right to stay in Sweden,
13. data needed for processing under the Act (2013:948) on support for the short-term work, and
14. information regarding sick pay cost.
In the database, other data needed for performance of an obligation arising under a binding international commitment for Sweden.
The Government or the authority that the Government can, with the support of Chapter 8. section 7 of the Constitution notify the details of the data that may be processed in the database referred to in the first subparagraph. Law (2015:901).
section 4 of an act that has come into a case may be dealt with in
database and may contain the information referred to in Chapter 1. 7 §.
A document, drawn up in a case may be dealt with in
database and may contain such data if they are
necessary for handling.
4 a of the database, data and documents are treated as
included in the computerised system referred to in article 1 of
European Parliament and Council decision No 1152/2003/EC of 16
June 2003 on computerising the movement and
surveillance of excisable products. Law (2012:775).
Individual's right to access information
§ 5 from the database may be disclosed to the data given below
an individual, unless for special reason it can be assumed that
the individual task relating to or a loved one suffer
But if the information divulged.
Information may be disclosed about
1. the name and social security number,
2. registration number, name, firm name and legal form as well as in
commercial companies and other legal entities such
information about head office and registered office referred to in chapter 67. section 8
tax Procedure Act (2011:1244),
3. registration under the tax Procedure Act, and in particular
registration or general ledger number,
4. in what way the provisional tax is payable for a
natural person,
5. registration of the obligation to make the tax credit or
paying payroll taxes,
6. nature of business
7. the decision on liquidation or bankruptcy, and
8. whether a natural or legal person is approved as
tax-exempt consumers under the Act (1994:1564) if
alcohol tax Act (1994:1776) on tax on energy and in
such cases from any point. Law (2011:1406).
Disclosure of information to individuals at medium for
automated processing
section 6 of the Data in the database may be disclosed to an individual on the
medium for automated processing only if the Government has
announced regulations on it.
Direct access
section 7 of the tax agency's direct access to the data in
tax database, in the activities referred to in the law
(1997:1024) if the tax agency's involvement in criminal investigations
only include the information referred to in paragraph 3 of the 1-5, 7, 10 and 11.
The Government announces the details of the data
direct access within the meaning of the first subparagraph may comprise.
Law (2007:329).
section 8 of the Swedish Enforcement Administration may have direct access to data
referred to in paragraph 3 of the 1-5, 8, 10 and 11. Direct access to
information referred to in paragraph 3, 4, 5, 8, 10 and 11 shall relate only to
the who
1. have applied for debt restructuring,
2. is registered as debtor in enforcement authority,
3. a spouse or equivalent to the spouse of the applicant for
debt relief, or
4. is the spouse or equivalent with the husband of a debtor in
Enforcement authority.
The customs service must have direct access to the information referred to in paragraph 3 of the
1-5, 10 and 11. Access may only refer to the person or
can be assumed to be a debtor under the customs legislation, shall be obliged to
pay taxes to be on importation or subject to customs
control activities pursuant to lagen (1998:506) if
Excise control of shipments of alcohol products, etc.
tobacco products and energy products.
The customs service must have direct access to information and documents
referred to in paragraph 4 (a).
The Government announces the details of the data
and documents directly access according to first to third
paragraphs may cover. Law (2012:775).
8 a of The social welfare committee shall have direct access to data
pursuant to section 3 of the first paragraph 1, 4 and 5. Access may only
occur if the information is required in the case of financial assistance
According to Chapter 4. the Social Service Act (2001:453), or in the case of
chargebacks, etc. of such assistance under Chapter 9. the same law. A
Social Welfare Committee shall have direct access only after the tax agency has
satisfied that the officers of the social welfare committee can only take
some of the information on the persons who are present in cases of
Board. Law (2008:970).
§ 9 a registered may have direct access to such data
about itself in the database that may be disclosed to the
registered, if the Government has announced regulations on it.
The Government or the authority, as the Government determines
Announces rules on what data may be subject to
direct access in accordance with the first paragraph. Act (2005:1116).
Search terms
section 10/expires U: 2016-01-01/to find the documents referred to in paragraph 4 may only
the name, personal or coordination number, letter
for property as well as the information referred to in Chapter 5. section 2 of the
public access to information and secrecy (2009:400) can be used as
search terms.
In the business with probate and estate notices
under inheritance law, when searching in the tax database only
information referred to in Chapter 5. section 2 of the public access to information and
secrecy be used as a search term. When searching for
documents referred to in paragraph 4 will also get an indication of the name and
personal or coordination number be used as a search term.
As a search term must not, however, task referred to in Chapter 1. 7 §
be used. Law (2009:491).
section 10/entry into force: 01/01/2016 when searching for documents referred to in paragraph 4 may only name, personal or coordination number, designation of a property as well as the information referred to in Chapter 5. section 2 of the public access to information and secrecy (2009:400) can be used as a search term.
As a search term must not, however, task referred to in Chapter 1. section 7 should be used. Law (2015:901).
Thinning
section 11 of the data and documents in the repository shall, unless otherwise
specified in section 12, screened later than seven years after the end of the
calendar year in which the taxation period data or
the documents can be attributed to went out.
section 12 Information and documents relating to the
1. revision to screen 10 years after the end of the
calendar year in which the audit was completed, and
2. property taxation to screen twelve years after the end of
the tax year to which the data or documents may
be attributed to.
Information and documents about approved warehousekeeper,
registered consignee, provisionally registered
consignee, the registered consignor or authorised
tax warehouse under the Act (1994:1563) if the tobacco tax Act,
(1994:1564) if the alcohol tax and the Act (1994:1776) on tax on
energy for screening seven years after the end of the calendar year in which the
the trader was delisted.
Particulars and documents referred to in paragraph 4 (a) to screen 10 years
After the end of the calendar year in which the messages are
linked to the administrative reference code referred to in paragraph 22 (b)
other law on tobacco tax, paragraph 21 (b) of the Act
If the alcohol tax, or Chapter 6. second subparagraph of paragraph 4 of the law on tax
on energy or other cohesive identification task
was last modified. Law (2012:775).
section 13 What is said in paragraphs 11 and 12 shall not preclude Government
or authority the Government Announces
that information or documents shall be preserved
for a period longer than that specified in paragraphs 11 and 12.
Fees
section 14 of the tax agency may collect charges for disclosing information
from the database according to the detailed rules issued by
the Government.
The right to charge fees in accordance with the first paragraph shall not
mean restriction of the right to access and to set
fee to get a copy or transcript of a public document under
freedom of the Press Act. Lag (2003:670).
Chapter 3. Rights of individuals
Information to the data subject and others.
Article 1 for the purposes of this Act, the provisions of
information to the data subject in 23 and 25-27 §§
personal data Act (1998:204), subject to the restrictions specified
in paragraphs 2 and 2A. Law (2012:845).
section 2 of the Information to be provided pursuant to section 26 of the
personal data Act (1998:204) do not need to include the task in
a document referred to in Chapter 2. section 4, if the individual has taken
part of the document's content. If the individual requesting it shall
However, the data also include the task in such a document.
If the information does not contain the document referred to in the first
subparagraph, the information that writ
processed in the database.
2 a of the processing of personal data on the basis of cooperation
According to the law (2012:843) on administrative cooperation in the
The European Union in the field of taxation does not apply 23,
25, 26, 28 and 42 of the personal data Act (1998:204), if such
restrictions are necessary with regard to an interest that
specified in paragraph 8 (f) personal data Act. Law (2012:845).
Rectification and indemnity
paragraph 3, the provisions of the personal data Act (1998:204) about
rectification and Indemnity apply to the processing of
personal information under this Act or the connecting
constitutions, with the limitation provided for in paragraph 2 (a) of the question
for rectification. Law (2012:845).
Appeal
section 4 of the Swedish tax agency's decision on rectification and for information
shall be submitted in accordance with section 26 of the personal data Act (1998:204),
be appealed to the administrative court. Other decisions according to
This law may not be appealed.
Leave to appeal is required for an appeal to the administrative court.
Lag (2003:670).
Transitional provisions
2001:181
1. this law shall enter into force on 1 October 2001, when
tax register Act (1980:343) shall cease to apply. The
older Act regulations for thinning and content in a
However, the registry still applies in respect of information and
documents introduced into the register before 1 November 2001.
2. the Provisions of the law on the basic requirements for the treatment of
personal data and the processing of sensitive personal data and
data relating to offences, etc., shall not be applicable
until 1 January 2007 in the case of such a manual treatment
of personal data commenced before or on 24 October 1998
manual processing for a particular purpose if
manual processing for this purpose commenced before the October 24
1998.
3. Have a request for an extract from the register according to section 10 of the data Act
(1973:289) received before this Act comes into force but has
the statement was not fulfilled prior to the entry into force, shall
the petition shall be considered as a request for information under the
This law.
4. The provision on damages shall apply only if the
circumstance that the claim relates to have occurred after the
the law has come into force with respect to the current
the treatment.
2003:670
1. this law shall enter into force on 1 January 2004.
2. The new regulation in Chapter 1. section 6 also apply to treatment
of personal data by the national tax board or taxing authority
performed.
3. Older regulations in Chapter 3. paragraph 4(1) applies
still for the appeal of tax jurisdiction decisions
granted prior to the entry into force.
2004:1347
This law shall enter into force on 1 January 2005. Older provisions
still in terms of particulars and documents
relates to matters of inheritance tax, gift tax and the gift notification.
2009:1508
This law shall enter into force on January 1, 2010. Older
rules still apply for related conditions
up to the time before the entry into force.
2011:1406
1. this law shall enter into force on 1 January 2012.
2. Older provisions still apply for conditions
relating to the period prior to the entry into force.
