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HFD 2026 ref. 9

HFD 2026 ref. 9, Supreme Administrative Court of Sweden (2026)

Judgment of Supreme Administrative Court of Sweden, 2026. Statutes applied: Inkomstskattelag. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

Ett företag som omfattas av reglerna om avdragsbegränsning för negativa räntenetton i 24 kap. 21–29 §§ inkomstskattelagen ska räkna en sådan värdeförändring på ett derivatinstrument som enligt 4 § andra stycket i samma kapitel ska anses vara en ränteutgift eller en ränteinkomst till det skattemässiga resultatet det beskattningsår som den uppkommer.

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The decision in three points

  1. What the court said

    Ett företag som omfattas av reglerna om avdragsbegränsning för negativa räntenetton i 24 kap. 21–29 §§ inkomstskattelagen ska räkna en sådan värdeförändring på ett derivatinstrument som enligt 4 § andra stycket i samma kapitel ska anses vara en ränteutgift eller en ränteinkomst till det skattemässiga resultatet det beskattningsår som den uppkommer.

  2. Why it matters

    Published as a guiding decision by Supreme Administrative Court of Sweden, 2026. Applies Inkomstskattelagen.

Risk profile of the decision

HighThe decision carries substantial weight when relied upon. The reasons below show what the level rests on.

  • Published as a guiding decision by Supreme Administrative Court of Sweden
  • Applies one statute
  • 445 other decisions in the register apply the same statute

The decision in context

The decision is used in questions about tax and tax procedure.

Relations of the decision in the graph

Statutes (1)

Questions (0)

    Decisions (8)

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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2026-9/manifest.json

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    Court
    Supreme Administrative Court of Sweden
    Decided
    2026-03-03
    Applies
    1

    Mål nr 1050-25

    Also searched as: HFD 2026 ref 9, HFD 2026:9, HFD 2026 9, Högsta förvaltningsdomstolens årsbok 2026 ref 9, Swedish judgment HFD 2026 ref 9, Case HFD 2026 ref. 9, HFD 2026 ref. 9 2026, 1050-25.

    • 24 kap. 4 och 21-29 §§ inkomstskattelagen (1999:1229)
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    Högsta förvaltningsdomstolen, Sveriges Domstolar

    Official publication. The address points to the authority or court that published the row.

    Verified, unchanged

    Checked against the publisher 2026-09-20 · Next check 2026-10-20

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    Statutes

    Case law

    Case law read on 2026-09-05.

    Change monitoring

    The row is re-read against the publisher's own publication on a fixed interval. The dates below can be checked on the spot and travel with the API response.

    Change monitoring
    FieldValue
    RegisterSök rättspraxis, Sveriges Domstolar
    PublisherSveriges Domstolar
    Last read2026-09-05
    IntervalEvery 30 days
    Next re-read2026-10-05
    StatusRe-read scheduled
    Open the register at the publisher

    Row history

    Dated events concerning this exact row, newest first. No event appears here without a date in a primary source.

    Row history
    DateEventSource
    2026-09-05Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
    2026-03-03Date of decision according to Högsta förvaltningsdomstolenHögsta förvaltningsdomstolen
    2000-01-01Applied statute in force: SFS 1999:1229Sveriges riksdag

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    Cite this row

    The string below travels with a memo, a case file or an agent chain. The same string sits in the citation field of the API response.

    HFD 2026 ref. 9, Ett företag som omfattas av reglerna om avdragsbegränsning för negativa räntenetton i 24 kap. 21–29 §§ inkomstskattelagen ska räkna en sådan värdeförändring på ett derivatinstrument som enligt 4 § andra stycket i samma kapitel ska anses vara en ränteutgift eller en ränteinkomst till det skattemässiga resultatet det beskattningsår som den uppkommer.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/hfd-2026-9 (hämtad 2026-10-19, bevis sha256:818b7c8cd5546bcd, bygge legal-2026-10-19).

    Machine addressHow to cite the platform
    sha256:
    818b7c8cd5546bcd11b9a9daac737b339e28da2fb45f5fe90c0c7c7c9d8a0fab
    hämtad:
    2026-10-19
    source_confidence:
    official
    bygge:
    legal-2026-10-19
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/d24b4e7e-af58-4fdf-b920-c1cdf140d124

    Official publication. The address points to the authority or court that published the row. Högsta förvaltningsdomstolen, Sveriges Domstolar.

    The row is a source reference with an official identifier. No legal advice and no compliance decision.