Photo of Jan Kellgren

Jan Kellgren


Tax law researcher with a great interest in wide-ranging perspectives on tax law and external accounting, as well as proactive approaches in legal contexts and questions of justice and ethics. Affiliated professor in tax law at Örebro University.

Corporate tax law – researcher and teacher

I have broad interests and have had a long career, so my profile is not easy to summarise. My main role is that of a tax law researcher with a great interest for wide perspectives concerning things like company taxation, external accounting, civil law and proactive approaches in legal contexts, as well as ethics and questions of justice in a legal context.

Teaching is important, and I have chosen to teach more often than many other researchers. Most of my teaching is about tax law and accounting law, and I've often taught in relation to both undergraduate and master’s dissertations. Many of my former students have gone on to be tax experts, which is wonderful.

Furthermore, I have written several textbooks about, for example, writing essays in legal studies, and about the connection between accounting and taxation (4th edition coming out in the autumn), and the proactive use of law (2021) as well as justice and morality (2022).

I am also engaged as a supervisor in legal studies and in the accounting of business administration. Through this work, I come into contact with even wider legal areas such as intellectual property law, the politics of taxation, environmental law, rules of liability, insurance law and so on – but I’m also interested in research questions in business administration and research methods. I supervise and have supervised PhD students, both within and outside of Linköping University.

Research focussing on business models in circular economies, automated financial reporting, and much more

Research relevant right now

A researcher often has several different projects on the go at once, so this is necessarily a limited picture. But in recent years I have focused on pioneering business models and techniques within circular economies, and above all the tax law related to these phenomena and innovations. I currently research the automisation of financial information and reporting (accounting and taxation).

Completed research projects

It is hard to categorise my work as belonging to any particularly specific area of research, but I have mostly worked with corporate tax law and external accounting law. Take a closer look at my publications, of which I wish to emphasise a few.

Mål och metoder vid tolkning av skattelag – Med särskild inriktning på användning av förarbeten (English: The aims and methods in interpretation of tax law – With a particular focus on legislative history) (PhD thesis, Uppsala 1997). In this work, I investigated the relationship between aims and methods for interpretations of tax law, including through an investigation of interpretative methods in German tax law. The investigation concluded with a suggestion for a legal interpretation theory/method called “aim-steered legal interpretation”.

Kunskapsutveckling och beskattning – Om den inkomstskatterättsliga behandlingen av aktiebolagens utgifter för kunskapsutveckling (English: Expertise development and taxation – On the treatment of limited companies’ expenditure on expertise development with regards to income tax law) (2005). The theme of this investigation was how companies’ expenditure on expertise development was categorised and treated in accounting and taxation. You could see the emergence of lots of different categories, such as inventories, equipment and research & development. The effects of these different categories on taxation varied a lot. I could conclude that the taxation system is not neutral when it comes to different methods for expertise development.

Enkla bolag i inkomstskatterätten (English: General partnerships in income tax law) (2014) In this work, I investigated, both in broad and critical terms, the central problems in income tax law associated with doing business within the framework of general partnerships (such as a joint venture, consortium etc.)

Tidsfrågor i skatterättstillämpningen – Om de avgörande tidpunkterna i redovisning och beskattning och om betydelsen av händelser därefter
(English: Time aspects in the application of taxation law – On the crucial moments in accounting and taxation, and the meaning of the events that follow) (2016). Within the frame of this investigation I looked at two central, but relatively under-investigated questions. Firstly the question of at which point the conditions described in taxation and accounting rules are met, thus triggering the application of the rules; and secondly the question of the significance of the following events in relation to relevant considerations.

(English: Functional Sales) (2020). In this interdisciplinary project, we investigated the accounting and taxation of the circular business model of functional sales, where what is sold is a result (technology neutral), not material assets or traditional,limited services.

Balanserade termiska nät (English: Balanced Thermal Grids) (2022) is a pioneering technology for distributing excess warmth between properties (instead of getting rid of it through ventilation). A recently completed interdisciplinary project on questions related to balanced thermal grids covered, for example, questions of taxation related to the maintenance of such systems.

Brief facts

Brief CV

  • Jur.dr. in financial law, 1997 (Uppsala)
  • Docent in business law, 2005 (Linköping)
  • Associate professor in taxation law, 2014 (Linköping)
  • Guest professor in taxation law, 2019 (Örebro)


  • Advanced course in corporate tax law (business administration programme)
  • Advanced course in corporate taxation (freestanding course)
  • Master’s thesis course (business administration programme)
  • Bachelor’s thesis course (business administration programme)
  • Accounting theory (business and economics Programme)



Jan Kellgren (2024) Normativt uppdrag: - om rättskunnigas normativa ställningstaganden, särskilt utanför rättstillämpningen


Jan Kellgren (2023) The Current Corporate Income Tax Rule Architecture & Automated,Real-Time Taxation - Would the Necessary Prerequisites of Today's TaxRules Have to Be Changed? Proceedings from the First Annual International FIRE Conference, p. 127-142


Ingrid Arnesdotter, Jan Kellgren, Åsa Åslund (2022) Att starta, driva och vidareutveckla en juristutbildning med en annan inriktning än den som leder till Juristexamen Vänbok till Hans Eklund: Största möjliga lycka åt största möjliga antal, p. 39-54
Ingrid Arnesdotter, Jan Kellgren (2022) Att undervisa och examinera i proaktiv rättsanvändning Juridiken och den bredare publiken: tvärvetenskaplig undervisning och forskning om rätten, p. 32-49
Jan Kellgren (2022) Normativt uppdrag: om rättskunnigas normativa ställningstaganden, särskilt utanför rättstillämpningen
Jan Kellgren (2022) Partiellt samband mellan redovisning och beskattning - om systemrisker för koherensproblem Festskrift till Robert Påhlsson, p. 209-222


Jan Kellgren (2021) När bör företag börja inrätta sig efter kommande skattelagsändringar? Nio punkter att beakta Svensk Skattetidning, Vol. 4, p. 357-363
Karin Attorps, Jan Kellgren (2021) Intervju med Michael Erliksson, rättschef Skatteverket Skattenytt, Vol. 5, p. 293-295
Jan Kellgren, Eleonor Kristoffersson (2021) Balanserade termiska nät och skatterna Svensk Skattetidning, Vol. 6, p. 551-577
Jan Kellgren (2021) Business law and circular and sustainable innovations: challenges and opportunities for the legislature and legal research Law and sustainable development: swedish perspectives, p. 53-67

Supervision of PhD students

I am also supervising  Femke van der Zeijden, PwC Sverige and Anton Magnusson at Umeå University.