Patrik Emblad, lecturer in financial law at the University of Gothenburg, tells TV4 that the procedure is not permitted.
"If you have a company that is formed but not registered, then costs and income can be attributed to that company for tax purposes. But before its formation, this is not possible," says Patrik Emblad.
SD leader Bo Broman, a member of parliament and chairman of the Swedish Central Bank's executive council, has been involved in the scheme. He was previously SD's chief financial officer and is also said to have dated an invoice for over 300,000 kronor with an incorrect date, according to Kalla Fakta.
SD has declined to comment, citing that "they are in an ongoing legal process against one of Kalla Fakta's informants," according to TV4.
