SFS 2008:1322 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:7px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:12px;font-family:Times;color:#000000;} .ft112{font-size:17px;font-family:Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:15px;font-family:Times;color:#000000;} .ft26{font-size:14px;font-family:Times;color:#000000;} .ft27{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:667px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 11 december 2008.</p> <p style="position:absolute;top:304px;left:112px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:303px;left:260px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:304px;left:265px;white-space:nowrap" class="ft11"> f�reskrivs att 8 kap. 3 �, 12 kap. 2 � samt</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">42 kap. 25 och 30 �� inkomstskattelagen (1999:1229)</p> <p style="position:absolute;top:15px;left:47px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:320px;left:418px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:322px;left:422px;white-space:nowrap" class="ft11"> ska ha f�ljande ly-</p> <p style="position:absolute;top:340px;left:98px;white-space:nowrap" class="ft11">delse.</p> <p style="position:absolute;top:9px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:384px;left:98px;white-space:nowrap" class="ft16"><b>8 kap.</b></p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:410px;left:98px;white-space:nowrap" class="ft18"><b>3 � </b></p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:410px;left:130px;white-space:nowrap" class="ft11">Vinster i svenska lotterier eller vid vinstdragning p� svenska premie-</p> <p style="position:absolute;top:428px;left:98px;white-space:nowrap" class="ft11">obligationer �r skattefria.</p> <p style="position:absolute;top:446px;left:112px;white-space:nowrap" class="ft114">Vinster i utl�ndska lotterier �r skattefria om lotteriet<br/> anordnas i en stat inom Europeiska ekonomiska samarbetsomr�det</p> <p style="position:absolute;top:481px;left:98px;white-space:nowrap" class="ft11">(EES), eller</p> <p style="position:absolute;top:499px;left:112px;white-space:nowrap" class="ft11"> utg�r ett s�dant lotteri som avses i 1 � andra stycket lagen (1991:1482)</p> <p style="position:absolute;top:516px;left:98px;white-space:nowrap" class="ft11">om lotteriskatt.</p> <p style="position:absolute;top:534px;left:112px;white-space:nowrap" class="ft11">Vinster vid vinstdragning p� utl�ndska premieobligationer �r skattefria</p> <p style="position:absolute;top:551px;left:98px;white-space:nowrap" class="ft11">om premieobligationen st�llts ut i en stat inom EES.</p> <p style="position:absolute;top:9px;left:65px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:596px;left:98px;white-space:nowrap" class="ft16"><b>12 kap.</b></p> <p style="position:absolute;top:10px;left:68px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:622px;left:98px;white-space:nowrap" class="ft18"><b>2 � </b></p> <p style="position:absolute;top:10px;left:72px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:622px;left:130px;white-space:nowrap" class="ft11">Utgifter som avses i f�ljande paragrafer ska dras av utan n�gon be-</p> <p style="position:absolute;top:640px;left:98px;white-space:nowrap" class="ft11">loppsm�ssig begr�nsning, n�mligen utgifter</p> <p style="position:absolute;top:657px;left:112px;white-space:nowrap" class="ft114"> vid tj�nsteresor enligt 517 ��,<br/> vid tillf�lligt arbete p� annan ort eller vid dubbel bos�ttning enligt</p> <p style="position:absolute;top:693px;left:98px;white-space:nowrap" class="ft11">1822 och 31 ��,</p> <p style="position:absolute;top:710px;left:112px;white-space:nowrap" class="ft114"> f�r hemresor enligt 24 och 31 ��,<br/> f�r egenavgifter enligt 36 �, och<br/> i hobbyverksamhet enligt 37 �.<br/>F�rsta stycket g�ller ocks� i fr�ga om utgifter f�r resor i tj�nsten som f�re-</p> <p style="position:absolute;top:781px;left:98px;white-space:nowrap" class="ft11">tas med annat transportmedel �n egen bil eller f�rm�nsbil.</p> <p style="position:absolute;top:799px;left:112px;white-space:nowrap" class="ft11">Utgifter f�r inst�llelseresor enligt 25 � och f�r resor mellan bostaden och</p> <p style="position:absolute;top:816px;left:98px;white-space:nowrap" class="ft114">arbets- och utbildningsplatsen enligt 2631 �� ska dras av bara till den del<br/>kostnaderna under beskattnings�ret sammanlagt �verstiger 9 000 kronor.<br/>�vriga utgifter ska dras av bara till den del kostnaderna under beskattnings-<br/>�ret sammanlagt �verstiger 5 000 kronor.</p> <p style="position:absolute;top:16px;left:75px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:77px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft111">Prop. 2008/09:47, bet. 2008/09:SkU11, rskr. 2008/09:107.</p> <p style="position:absolute;top:16px;left:81px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:11px;left:83px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:1322</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 19 december 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:93px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:98px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:1322</b></p> <p style="position:absolute;top:15px;left:101px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:962px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p> <p style="position:absolute;top:9px;left:104px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:71px;left:203px;white-space:nowrap" class="ft22"><b>42 kap.</b></p> <p style="position:absolute;top:10px;left:108px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:97px;left:203px;white-space:nowrap" class="ft26"><b>25 � </b></p> <p style="position:absolute;top:10px;left:111px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:97px;left:242px;white-space:nowrap" class="ft21">Vinst i ett utl�ndskt lotteri eller vid vinstdragning p� utl�ndska pre-</p> <p style="position:absolute;top:115px;left:203px;white-space:nowrap" class="ft27">mieobligationer ska tas upp om vinsten �verstiger 100 kronor och inte �r<br/>skattefri enligt 8 kap. 3 � andra eller tredje stycket.</p> <p style="position:absolute;top:150px;left:217px;white-space:nowrap" class="ft21">Utgifter f�r att delta i svenska och utl�ndska lotterier f�r inte dras av.</p> <p style="position:absolute;top:10px;left:116px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:185px;left:203px;white-space:nowrap" class="ft26"><b>30 � </b></p> <p style="position:absolute;top:10px;left:119px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:185px;left:242px;white-space:nowrap" class="ft21">Ers�ttningar n�r en privatbostadsfastighet eller en privatbostad upp-</p> <p style="position:absolute;top:203px;left:203px;white-space:nowrap" class="ft27">l�ts samt ers�ttningar n�r produkter fr�n s�dana fastigheter eller bost�der av-<br/>yttras ska tas upp. Detsamma g�ller ers�ttningar n�r en bostad som innehas<br/>med hyresr�tt uppl�ts.</p> <p style="position:absolute;top:256px;left:217px;white-space:nowrap" class="ft21">Utgifterna f�r uppl�telsen eller produkterna f�r inte dras av. I st�llet ska</p> <p style="position:absolute;top:274px;left:203px;white-space:nowrap" class="ft27">avdrag g�ras med 12 000 kronor per �r f�r varje privatbostadsfastighet, pri-<br/>vatbostad eller hyresl�genhet. Om ers�ttningen avser uppl�telse, ska ytterli-<br/>gare avdrag g�ras hos uppl�taren enligt best�mmelserna i 31 �. Avdraget f�r<br/>inte i n�got fall vara h�gre �n int�kten.</p> <p style="position:absolute;top:10px;left:123px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:363px;left:217px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 januari 2009 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:381px;left:203px;white-space:nowrap" class="ft21">2010 �rs taxering.</p> <p style="position:absolute;top:416px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:451px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:469px;left:433px;white-space:nowrap" class="ft27">Fredrik L�fstedt<br/>(Finansdepartementet)</p> </div> </div> ;