Spelvinster och Tävlingsvinster- Beskattning av olika typer av vinster skillnader mellan dessa

Sammanfattning: The Swedish gambling industry grows every year and is a big factor on the Swedish market. The aim of this essay is to understand the difference in taxation between different kinds of winnings with a focus on betting. The essay also aims to understand the difference between the words gambling winnings and competition earnings in the Swedish Law Income Tax Act. Forms of winnings which are closely related to betting are mostly found in the Gambling Act that came in 2018. These winnings are tax free if they are won at a game provider with a license, this according to 8:3 in the Swedish Law Income Tax Act. The games in the Gambling Act are divided into four categories; lotteries, betting, combination games and Pyramid Schemes. Among these four categories you will find scratch cards, bingo, poker and online slot machines. These games all have some similarities to betting and are taxed in the same manner. In that way you can see a unity in the way a lot of winnings are taxed according to Swedish law. Another type of winnings with similarities to betting winnings are competition winnings in the Swedish Law on Income Tax. Different to the winnings in the Gambling Act these winnings are taxed in a different way. There have historically been court cases that have been judging in the matter if a certain win should be categorized as a gambling win or a competition win. The most important factors for judging this is judging the amount of luck in the game as well as a judgment of the company's “general characteristics”. If the competition is very focused on the element of the wagers and the winnings it's more likely to be a gambling win and if not it is likely a competition win.