# Act (1986:1225) on temporary wealth tax for life insurance companies, support associations and pension foundations

> Swedish law from 1986

**Wikidata**: [Q100699020](https://www.wikidata.org/wiki/Q100699020)  
**Source**: https://4ort.xyz/entity/act-1986-1225-on-temporary-wealth-tax-for-life-insurance-companies-support-associations-and-pension-foundations

## Summary
The **Act (1986:1225) on temporary wealth tax for life insurance companies, support associations and pension foundations** is a Swedish statute enacted in December 1986. Officially titled *Lag (1986:1225) om tillfällig förmögenhetsskatt för livförsäkringsbolag, understödsföreningar och pensionsstiftelser*, it serves as a formal legal document establishing temporary wealth tax regulations specifically for financial and pension entities within Sweden's jurisdiction. The law was passed by the Swedish legislature and is classified as a public domain written work under Swedish copyright law.

## Key Facts
- **Official Title:** Lag (1986:1225) om tillfällig förmögenhetsskatt för livförsäkringsbolag, understödsföreningar och pensionsstiftelser.
- **Legal Citation:** SFS 1986:1225.
- **Entity Type:** Statute (formal written document that creates law).
- **Jurisdiction:** Sweden.
- **Primary Subject:** Wealth tax in Sweden.
- **Target Entities:** Life insurance companies, support associations, and pension foundations.
- **Publication Date:** December 16, 1986.
- **Effective Date:** December 23, 1986.
- **Language:** Swedish.
- **Copyright Status:** Public domain (determination method: Swedish copyright act 2 chapter 26 §).
- **Riksdag Document ID:** sfs-1986-1225.
- **Maintenance:** Maintained by WikiProject "Project Riksdagen's documents."

## FAQs
**What specific entities does this act apply to?**
The act applies specifically to life insurance companies, support associations, and pension foundations operating within Sweden.

**When was this wealth tax act passed and when did it become law?**
The act was published on December 16, 1986, and became effective one week later on December 23, 1986.

**Is the text of this law subject to copyright restrictions?**
No, the document is in the public domain. Under the Swedish copyright act (2 chapter 26 §), official legal texts such as this statute are not copyrightable.

**Where can the full text of the act be accessed?**
The act is available online via the Swedish Riksdag's website in HTML format and as an Office Open XML Wordprocessing Document through the Riksdag data portal.

## Why It Matters
This act represents a specific legislative intervention in the Swedish financial sector during the mid-1980s. By establishing a "temporary wealth tax," the Swedish government aimed to regulate the accumulated capital of specific institutional investors—namely life insurers and pension foundations—rather than imposing broader tax measures. It matters as a historical example of targeted fiscal policy in Sweden's welfare state, illustrating how the government utilized statutory law to manage the assets of the social security and insurance sectors. Furthermore, its classification as a public domain statute ensures that this legal precedent remains freely accessible to the public, researchers, and legal professionals without restriction.

## Notable For
- **Targeted Fiscal Legislation:** Unlike general tax laws, this statute specifically isolates life insurance companies, support associations, and pension foundations for a temporary wealth tax.
- **Rapid Enactment:** The law was enacted with immediate effect, moving from publication on December 16 to legal force on December 23, 1986.
- **Public Domain Status:** It is explicitly designated as public domain under Swedish law, contrasting with copyrighted works in other jurisdictions.
- **Digital Availability:** Notable for being digitally preserved and accessible in modern machine-readable formats (HTML, Office Open XML) via the Riksdag open data initiative.

## Body

### Legal Definition and Classification
The entity is a **statute**, defined as a formal written document that creates law. It is an instance of a "legal term or legal concept" and is subclassed as a "written work," "document," and "rule." As a manifestation of statutory law, it acts as the official record of a legal rule enacted by the Swedish government. The law creates a legal norm specifically addressing the financial obligations of certain corporate entities.

### Subject Matter and Scope
The act focuses on the **wealth tax in Sweden** (förmögenhetsskatt). Its scope is highly specific, applying to three distinct types of organizations:
1.  **Life insurance companies** (livförsäkringsbolag)
2.  **Support associations** (understödsföreningar)
3.  **Pension foundations** (pensionsstiftelser)

The designation of the tax as "temporary" indicates that this was not a permanent fixture of the tax code but a specific measure enacted for a determined period or purpose relevant to the 1986 fiscal year context.

### Legislative Timeline
The legislative process for this act occurred in late 1986:
- **Publication:** The act was officially published on **December 16, 1986**.
- **Effectiveness:** It came into force shortly thereafter on **December 23, 1986**.

This timeline places the law within the framework of the **Kingdom of Sweden** (Konungariket Sverige), a constitutional monarchy and representative democracy located in Northern Europe.

### Access and Identifiers
The act is indexed and accessible through various official channels:
- **Legal Citation:** SFS 1986:1225 (Swedish Code of Statutes).
- **Document ID:** sfs-1986-1225.
- **URLs:**
    - HTML version: `https://www.riksdagen.se/sv/dokument-lagar/dokument/_sfs-1986-1225`
    - Data/XML version: `http://data.riksdagen.se/dokument/sfs-1986-1225` (format: Office Open XML Wordprocessing Document).

### Copyright and Public Policy
Consistent with the principles of statutory law, this act is not copyrightable. The **copyright status** is listed as **public domain**. This determination is based on the **Swedish copyright act, 2 chapter, 26 §**, which aligns with the broader "edict of government doctrine." This doctrine ensures that official legal documents—such as judicial opinions, administrative rulings, and legislative enactments—are owned by the public rather than restricted by private copyright, ensuring unfettered access to the law.

### Administrative Context
The act is maintained within the digital knowledge base by **Project Riksdagen's documents**, indicating its inclusion in structured data initiatives aimed at organizing Swedish legislative history. It applies strictly to the jurisdiction of **Sweden** (ISO codes SE/SWE), and the language of the work or name is **Swedish**.

## References

1. [Lag (1986:1225) om tillfällig förmögenhetsskatt  för livförsäkringsbolag, understödsföreningar  och pensionsstiftelser](http://data.riksdagen.se/dokument/sfs-1986-1225)
2. [Lag (1986:1225) om tillfällig förmögenhetsskatt  för livförsäkringsbolag, understödsföreningar  och pensionsstiftelser](http://rkrattsbaser.gov.se/sfst?bet=1986:1225)