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Crime-thriller queen finds foe in taxman

Sweden's taxman has told Nordic Noir novelist Camilla Läckberg she cannot use her company to employ a personal trainer, nor to buy jewellery and Karen Millen outfits. It also rapped her knuckles for tax-deduction attempts for holidays in Italy and Thailand.

Crime-thriller queen finds foe in taxman
Swedish crime novelist Camilla Läckberg. File photo: Henrik Montgomery/TT

In order for a business owner to get money back on taxes for clothes purchases, the official verdict stated, it is not enough that a dress or a blouse makes it into one of the many public events or TV shows in which Läckberg participates.

"It should be fantasy clothes, pure stage clothes, clothes with the employer's name or logo, or other attributes that make them clearly distinguishable from ordinary garments," Sweden's Tax Agency (Skatteverket) said in an official statement about her outfits from Zara, Karen Millen, and Hope.

Läckberg will not, therefore, be allowed to deduct the taxes for her outfits – nor for the dry cleaning – which she said had cost her 71,586 kronor ($11,000) in total. The author also filed 24,990 kronor worth of styling, 33,040 in silver bracelets and necklaces, as well as a treadmill and other purchases of goods and services that were filed under health maintenance costs (friskvård).

A holiday to Italy, meanwhile, was filed as business because Läckberg stated she wrote the synopsis to one of her books while there. Her then husband was with her, and the duo said they were considering the possibility of writing a cook book together about Italian cuisine. The pair did include a list of the cook-book-related house calls on the trip. A visit to a spice company and a pasta maker, followed by six restaurants trips and three visits to local vineyards. 

The research tempo, however, seemed not to have left much of an impression on Läckberg's husband, if his blog at the time was to be believed. The tax authorities quoted from the Cool Daddies (Coolapappor) blog verbatim in its ruling.

"Wow, you can really do so little in one whole day. Today we had breakfast at half past ten, then straight to the sun lounger surrounded by lemon trees. You can see for miles… Incredibly nice to just lean back and relax. No musts, no calls, no email, no work, no children nor other stuff to think about." 

Further quotes from his blog continued in the same vein. 

A 101,508 kronor family trip to Thailand was also included in Läckberg's tax return.

"I can mention that I've become HIGHLY motivated when it comes to my planned project here in Thailand to take the chance to lose those remaining two to three kilos that have stuck around since I was pregnant," Läckberg wrote on her blog.

The tax authorities have now asked her to pay an additional half million in taxes, following their extensive review. 

While Läckberg is far from alone on the crowded crime novelist stage, she was the best paid of them all in 2011 when her company took home a 4.6 million kronor profit. A tally by Resumé media trade magazine put that figure in context. That year, colleague Mari Jungsted pocketed 3.6 million, genre veteran Henning Mankell netted 4.2 million and crime sage Leif G.W. Person took home half a million. Matriarch of the morbid Liza Marklund saw a profit of 800,000 kronor. 

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TAXES

Beskæftigelsesfradraget: What is Denmark’s employment allowance?

Denmark's government may soon announce changes to its tax reform plans, which will give all wage earners a bigger employment allowance. What is this and how will it affect foreigners' earnings?

Beskæftigelsesfradraget: What is Denmark's employment allowance?

What is the employment allowance? 

The Beskæftigelsesfradraget (from beskæftigelse, meaning employment, and fradrag, meaning rebate) was brought in by the centre-right Liberal Party back in 2004, the idea being that it would incentivise people to get off welfare and into a job.

Everyone whose employer pays Denmark’s 8 percent AM-bidrag, or arbejdsmarkedsbidrag, automatically receives beskæftigelsesfradraget. Unlike with some of Denmark’s tax rebates, there is no need to apply. The Danish Tax Agency simply exempts the first portion of your earnings from income taxes. 

In 2022, beskæftigelsesfradraget was set at 10.65 percent of income with a maximum rebate of 44,800 kroner. 

How did the government agree to change the employment allowance in its coalition deal? 

In Responsibility for Denmark, the coalition agreement between the Social Democrats, the Liberals and the Moderate Party, the new government said it would set aside 5 billion kroner for tax reforms.

Of this, 4 billion kroner was earmarked for increasing the employment allowance, with a further 0.3 billion going towards increasing an additional employment allowance for single parents.

According to the public broadcaster DR, the expectation was that this would increase the standard employment  allowance to 12.75 percent up to a maximum rebate of 53,600 kroner. 

How might this be further increased, according to Børsen? 

According to a report in the Børsen newspaper, the government now plans to set aside a further 1.75 billion kroner for tax reforms, of which nearly half — about 800 million kroner — will go towards a further increase to the employment allowance. 

The Danish Chamber of Commerce earlier this month released an analysis in which it argued that by raising removing all limits on the rebate for single parents and raising the maximum rebate for everone else by 20,300 kroner, the government could increase the labour supply by 4,850 people, more than double the 1,500 envisaged in the government agreement. 

According to the Børsen, the government estimates that its new extended allowance will increase the labour supply by 5,150 people.  

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