''Taxeringskalendern'' ( English: ''"the tax annual"'' or ''"the tax calendar"'') is the Swedish

blanket term In linguistics, semantics, general semantics, and ontologies, hyponymy () is a semantic relation between a hyponym denoting a subtype and a hypernym or hyperonym (sometimes called umbrella term or blanket term) denoting a supertype. In other wor ...

for a directory that contains

public information Public relations (PR) is the practice of managing and disseminating information from an individual or an organization (such as a business, government agency, or a nonprofit organization) to the public in order to influence their perception. Pu ...

on taxed

income Income is the consumption and saving opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms. Income is difficult to define conceptually and the definition may be different across fields. For ...

from work and

capital Capital may refer to: Common uses * Capital city, a municipality of primary status ** List of national capital cities * Capital letter, an upper-case letter Economics and social sciences * Capital (economics), the durable produced goods used f ...

of all

natural person In jurisprudence, a natural person (also physical person in some Commonwealth countries, or natural entity) is a person (in legal meaning, i.e., one who has its own legal personality) that is an individual human being, distinguished from the bro ...

s above 18 years of age in Sweden. Some ''taxeringskalender'' also include the income of

legal person In law, a legal person is any person or 'thing' (less ambiguously, any legal entity) that can do the things a human person is usually able to do in law – such as enter into contracts, sue and be sued, own property, and so on. The reason for ...

Sweden Sweden, formally the Kingdom of Sweden,The United Nations Group of Experts on Geographical Names states that the country's formal name is the Kingdom of SwedenUNGEGN World Geographical Names, Sweden./ref> is a Nordic country located on ...

and the

Swedish Tax Agency The Swedish Tax Agency ( sv, Skatteverket) is a government agency in Sweden responsible for national tax collection and administering the population registration. The agency was formed on 1 January 2004 through the merger of the Swedish Nationa ...

applies a uniquely, at least compared internationally, high legal transparency regarding the material privacy of individual citizens, only equivalent to

Norway Norway, officially the Kingdom of Norway, is a Nordic country in Northern Europe, the mainland territory of which comprises the western and northernmost portion of the Scandinavian Peninsula. The remote Arctic island of Jan Mayen and t ...

and

Finland Finland ( fi, Suomi ; sv, Finland ), officially the Republic of Finland (; ), is a Nordic country in Northern Europe. It shares land borders with Sweden to the northwest, Norway to the north, and Russia to the east, with the Gulf of B ...

. In Sweden the first ''taxeringskalender'' was published in 1905 (however, SAOB attest the word first in 1923). The two first publishers shall have been ''AB Förenade Kalenderföretagen'', owned by

Albert Bonniers förlag Albert Bonniers Förlag is a publishing company based in Stockholm, Sweden. Albert Bonniers Förlag is part of the book publishing house Bonnierförlagen, which also includes Wahlström & Widstrand and Bonnier Carlsen. History Albert Bonnier ...

, and ''Kalenderförlaget i Västerås AB''. Up until 2008 it also contained assets data on individuals, but since the

wealth tax A wealth tax (also called a capital tax or equity tax) is a tax on an entity's holdings of assets. This includes the total value of personal assets, including cash, bank deposits, real estate, assets in insurance and pension plans, ownershi ...

was revoked on January 1, 2007, these are no longer published. The information comes from the Swedish Tax Agency which in turn get their information from the

tax return A tax return is the completion of documentation that calculates an entity or individual's income earned and the amount of taxes to be paid to the government or government organizations or, potentially, back to the taxpayer. Taxation is one of ...

. All records are based on the previous year. So 2020's ''taxeringskalender'' is based on tax returns from 2019, which in turn is based on the income from 2018. This may render the ''taxeringskalender'' outdated if the person in question have gotten another job or a pay increase. People who e.g. sold their house without buying a new, e.g. moved to the house of a new spouse, can get a very high one time income listed in the calendar. Newspapers annually list the highest incomes in their publication area. Today a ''taxeringskalender'' is published by ''Kalenderförlaget'' in

Solna Solna Municipality ( sv, Solna kommun or , ) is a municipality in Stockholm County in Sweden, located just north of Stockholm City Centre. Its seat is located in the town of Solna, which is a part of the Stockholm urban area. Solna is one of t ...

. It is divided after

county A county is a geographic region of a country used for administrative or other purposesChambers Dictionary, L. Brookes (ed.), 2005, Chambers Harrap Publishers Ltd, Edinburgh in certain modern nations. The term is derived from the Old French ...

and is represented by 23 separate editions. Later editions contain a Top-100 list of Sweden's and individual

municipalities A municipality is usually a single administrative division having corporate status and powers of self-government or jurisdiction as granted by national and regional laws to which it is subordinate. The term ''municipality'' may also mean the go ...

largest earners. You can also see the average income (divided by age category) in Sweden as a whole, and by each municipality. In 2016 a top list for

limited companies In a limited company, the liability of members or subscribers of the company is limited to what they have invested or guaranteed to the company. Limited companies may be limited by shares or by guarantee. In a company limited by shares, the lia ...

was introduced. Credit agencies have electronic versions of the ''taxeringskalender'' from the Swedish Tax Agency and disclose information for payment.

Principle of public access to official records

In Sweden tax returns are covered by confidentiality according to chapter 27 § 1 ''Offentlighets- och sekretesslagen''
2009:400
. According to § 6, however, confidentiality according to 1 and 3 §§ does not apply to decisions whereby tax or pensionable income is determined or basis for determining the tax is established.{{clarify , date=February 2020 , reason=The source is an official code of law and contains a specific and legal language that may be incorrectly translated

References

Taxation in Sweden