Avdragsrätt för sponsring i förändring – En skatterättslig analys av avdragsrätten för sponsringsutgifter i ljuset av SOU 2026:5

Sammanfattning

This thesis examines the deductibility of sponsorship expenses in the taxation of business income, with particular focus on the distinction between deductible expenses and the prohibition on deductions for gifts in Chapter 9, Section 2 of the Swedish Income Tax Act (1999:1229). Since the Income Tax Act contains no specific rules on sponsorship, the legal framework has primarily been developed through case law. The thesis analyzes how the proposed regulation in SOU 2026:5 may affect the assessment of sponsorship expenses and whether it could strengthen predictability, neutrality and uniformity in corporate taxation. Under current law, sponsorship expenses are assessed under the general deduction rule in Chapter 16, Section 1 of the Income Tax Act. A deduction may, however, be denied if the expense also falls within the prohibition on deductions for gifts. Case law indicates that deductions are mainly allowed where the sponsor receives direct counter-performances with an identifiable value, or where the sponsorship has such a strong connection to the sponsor’s business that the expense can be treated as an indirect business expense. This means that sponsorship mainly aimed at association, reputation, or less tangible effects risks being denied deduction, even where the expense appears commercially justified. Instead, the expense must be linked to a more concrete commercial benefit, such as marketing or a clear connection to sales. The proposed provision in SOU 2026:5 would allow deductions for expenses intended to improve or maintain the reputation of the business. The proposal therefore entails a certain shift in the assessment. Rather than linking deductibility primarily to direct counter-performances, greater weight may be given to the role of sponsorship in a company’s long-term reputation, sustainability efforts, and brand building. The thesis concludes that the proposal addresses a real deficiency in the current legal position and is an important step toward a regulation that better captures modern forms of sponsorship. Such collaborations are not always based on traditional exposure or clear counter-performances, but often on linking the company to the values conveyed by the sponsored party. By reducing the importance of direct counter-performances and strong business connections, the proposal can make the assessment less dependent on the form of the sponsorship and more focused on its commercial function. This could strengthen predictability, neutrality and uniformity by reducing the risk that comparable sponsorship expenses are treated differently. Its practical impact, however, depends on certain issues being clarified, above all its relationship to the prohibition on deductions for gifts and the meaning of the requirements concerning reputation, commercial justification, and external visibility. Otherwise, the existing difficulties of demarcation risk being shifted to new elements of assessment rather than resolved.