Peyman Kia has been convicted of infiltrating the Security Police and the military intelligence service Must on behalf of Russia over several years. According to the Court of Appeal, he was paid in dollars, equivalent to 1.2 million kronor, by the Russians.
After the life sentence, the Tax Authority demanded that Kia pay tax on the amount, something that was stopped by the Administrative Court last summer. But now the Court of Appeal, the higher instance, is overturning the decision and stating that the Russian spy salary is taxable.
According to the court, the compensation "should be taxed as income from employment".
"The Income Tax Act is based on the principle that all income should be taxed. There is no exception for criminal activity. The compensation that a person convicted of gross espionage has received from a foreign power should therefore be taxed in the same way as income from legal activities", says Court of Appeal Judge Annika Lowén in a comment.
