Magnus Kristoffersson
Magnus Kristoffersson Position: Senior Lecturer School/office: School of Behavioural, Social and Legal SciencesEmail: bWFnbnVzLmtyaXN0b2ZmZXJzc29uO29ydS5zZQ==
Phone: +46 19 302138
Room: L2320
About Magnus Kristoffersson
Magnus Kristoffersson is Associate Professor (docent) of Law and Senior Lecturer at Örebro University. His research concerns how tax law operates when both the object of taxation and the machinery of taxation become digital. It ranges from classical corporate taxation, withdrawal taxation, transfers below market value and restructurings, to questions of the platform economy, automated reporting, and what generative artificial intelligence does to the legal profession and to the working methods of legal scholarship itself.
He took his doctorate in tax law at Uppsala University in 1999 with the thesis Dispens från inkomstskatt (Discretionary Relief from Income Tax), and then spent more than fifteen years in practice as a lawyer working on business transfers and restructurings before returning to academia. That background shapes the research: the questions are usually drawn from how the law is actually applied, and the answers are tested against whether they can be used.
During 2025 and 2026 he has published the monographs Uttagsbeskattning och underprisöverlåtelser inom koncerner (Withdrawal Taxation and Transfers Below Market Value within Groups of Companies, Iustus 2025) and Legal Intelligence and Technological Development (Iustus 2026), together with articles on large language models as tools for legal scholarly analysis.
Magnus Kristoffersson heads the tax law research environment at Örebro University and founded the FIRE research consortium. He holds a part-time position as Associate Professor at Mälardalen University and leads Work Package 5 within the European university alliance NEOLAiA. Since November 2025 he has served on the International Advisory Board of LICAIM, the LUMSA International Research Center for Artificial Intelligence Management, in Rome and Palermo, where he contributes the legal perspective on the governance of artificial intelligence.
Research projects
Active projects
- Taxation of Crypto Assets
- Evidence Assessment in Tax Cases - a Foundation for Future AI-Based Decision Support
- The Nordic Corporate Tax Bases in a Digitalised and Automated Future
- The silent violence
- Digitalising Tax Administration: Insights from Ukraine for a Resilient Future
- FAIRTAX - Fair Taxation in the Digital Environment
- Constitutional AI in Accounting - Pathways to Ethical and Transparent Decision-Making
- Mis(sing) Information
- Project FIRE
- The Swedish Tax Agency?s Use of AI in Relation to the AI Regulation and GDPR
- Training Legal Professionals in EU Law for Ukraines EU Integration
Completed projects
Research groups
Publications
Articles in journals
- Visser, M. , Kristoffersson, M. & Kristoffersson, E. (2026). Direct sales from producers and the alcohol monopoly – A disruptive shift in Swedish alcohol policy?. Open Wine Law (6). [BibTeX]
- Kristoffersson, M. (2026). Från rättsfallsregister till artificiella forskningsassistenter – Skattenytt och den rättsvetenskapliga forskningens framtid i språkmodellernas tidsålder. SkatteNytt, 76 (5), 511-530. [BibTeX]
- Kristoffersson, M. (2026). Stora språkmodeller som verktyg för analys av underinstanspraxis i skatterätten: Risker, möjligheter och kunskapsteoretiska bidrag, med utgångspunkt i POLINE-projektets erfarenheter. SkatteNytt, 76 (4), 415-435. [BibTeX]
- Kristoffersson, M. (2024). Delvis befrielse från skattetillägg vid långa handläggningstider: Två nya domar från Högsta förvaltningsdomstolen. Svensk skattetidning (6), 552-562. [BibTeX]
- Kristoffersson, M. (2023). Förvärv av underskottsföretag genom skuld-substitution – några tankar med anledning av Hoist-målet och stopplagstiftning. Svensk skattetidning (4), 260-274. [BibTeX]
- Kristoffersson, M. & Kristoffersson, E. (2023). Rapporteringsskyldighet för plattformsoperatörer enligt DAC 7. Svensk skattetidning (2), 101-109. [BibTeX]
- Kristoffersson, M. (2022). Beskattning av aktiegåvor till stiftelser. Svensk skattetidning (5), 388-398. [BibTeX]
- Kristoffersson, M. (2022). Tax Administration 3.0 – digitalisering av finansiell information mot bakgrund av en OECD-rapport. Svensk skattetidning (1), 5-27. [BibTeX]
Books
- Kristoffersson, M. (2026). Legal Intelligence and Technological Development: A study of the potential impact of generative artificial intelligence on the legal profession. Uppsala: Iustus förlag. [BibTeX]
- Kristoffersson, M. (2026). Smartare Jurist med Generativ Artificiell Intelligens: En introduktion till KOMPASS-metoden för effektivare och säkrare användning av GenAI-verktyg för jurister (1ed.). Örebro: AB JUtEv Sweden Holding. [BibTeX]
- Kristoffersson, M. (2025). Uttagsbeskattning och underprisöverlåtelser inom koncerner: samt vissa andra skattefrågor som relaterar till omstruktureringar. Uppsala: Iustus Förlag. [BibTeX]
Chapters in books
- Kristoffersson, M. & Kristoffersson, E. (2025). DAC7 Rules for Digital Platforms Sweden: Comparing EU Member States Implementation. In: Juan Manuel Vazquez; Felix Desmyttere, DAC 7 Rules for Digital Platforms: Comparing EU Member States' Implementation (pp. 343-353). Alphen aan den Rijn: Wolters Kluwer. [BibTeX]
- Kristoffersson, E. , Kristoffersson, M. & Aiderfors, K. (2025). EU DIALOUGE AND VAT PRECEDENCE IN SWEDEN: OVERRULING AND DISTINGUSING IN THE SUPREME ADMINISTRATIVE COURT. In: Piera Santin; Alessia Fidangeli; Giuseppe Contissa, A computational approach to VAT case law: An analysis of Judicial Interpretative Formulas (pp. 157-176). . Wolters Kluwer. [BibTeX]
- Kristoffersson, M. & Kristoffersson, E. (2025). Gårdsförsäljning av alkohol - en milstolpe i svensk alkoholpolitik. In: Jessica Jonsson; Magnus Kristoffersson, Lagar och Vägar: Juristprogrammets 20-årsjubileum vid Örebro universitet (pp. 171-181). Uppsla: Iustus förlag. [BibTeX]
- Kristoffersson, M. (2025). Juristutbildningen i förändring. In: Jessica Jonsson; Magnus Kristoffersson, Lagar och Vägar: Juristprogrammets 20-års jubileum vid Örebro universitet (pp. 183-199). Uppsala: Iustus förlag. [BibTeX]
- Kristoffersson, E. & Kristoffersson, M. (2025). THE ROLE OF EUROPEAN CASE LAW IN THE SYSTEM OF VALUE ADDED TAX. In: Piera Santin; Alessia Fidangeli; Giuseppe Contissa, A computational approach to VAT case law: An analysis of Judicial Interpretative Formulas (pp. 71-83). . Wolters Kluwer. [BibTeX]
- Kristoffersson, M. (2024). Användningen av generativ artificiell intelligens inom rättsvetenskapen från ett genusperspektiv. In: Mats Tjernberg; Cristina Trenta; Nick Dimitrievski, Festskrift till Åsa Gunnarsson (pp. 227-244). Uppsala: Iustus förlag. [BibTeX]
- Kristoffersson, M. (2024). The Concept of Robot Judges Using Generative Artificial Intelligence and the Rule of Law. In: Rigmor Argren, Rule of Law in a Transitional Spectrum (pp. 369-388). Uppsala: Iustus förlag. [BibTeX]
- Kristoffersson, E. & Kristoffersson, M. (2024). The Principle of the Legality of Taxation and the Rule of Law. In: Rigmor Argren, Rule of Law in a Transitional Spectrum (pp. 177-186). Uppsala: Iustus förlag. [BibTeX]
- Kristoffersson, M. (2023). An Overview of the FIRE Research Project. In: Magnus Kristoffersson, Proceedings from the First Annual International FIRE CONFERENCE 10th–11th of November 2022, Örebro University, Sweden (pp. 15-42). Uppsala: Iustus förlag. [BibTeX]
- Kristoffersson, M. (2022). Något om vetenskapsteori, rättsdogmatik och skatterättsliga avhandlingar under 2010-talet. In: Nick Dimitrievski; Kjell Johansson; David Kleist; Stefan Olsson, Festskrift till Robert Påhlsson (pp. 253-276). Uppsala: Iustus förlag. [BibTeX]
- Kristoffersson, M. (2021). Legal Tech and Sustainable Development: Cost as a Barrier to Equal Access to Justice and the Use of Legal Tech Solutions. In: Eleonor Kristoffersson; Mais Qandeel, Law and Sustainable Development: Swedish Perspectives (pp. 69-94). Uppsala: Iustus förlag. [BibTeX]
- Kristoffersson, M. (2020). Utbildningen av framtidens jurister. In: Hans Eklund, Lotta Lerwall, Anna-Sara Lind, Vänbok till Sverker Scheutz: Om rätt att undervisa rätt (pp. 379-401). Uppsala: Iustus förlag. [BibTeX]
- Kristoffersson, M. (2020). Visselblåsning och arbetsmiljö i offentlig verksamhet. In: Annina H Persson, Rättsvetenskap - nu och i framtiden: En antologi från ämnet Rättsvetenskap. Örebro: Örebro University. [BibTeX]
Collections (editor)
- Blad, K. (ed.) & Kristoffersson, M. (ed.) (2026). The Common Constitutional Traditions in the European Union: Their Content and Legal Value.. Iustus förlag. [BibTeX]
- Jonsson, J. (ed.) & Kristoffersson, M. (ed.) (2025). Lagar och vägar: Juristprogrammets 20-årsjubileum vid Örebro universitet (1ed.).. Iustus förlag. [BibTeX]
- Kristoffersson, M. (ed.) (2023). Proceedings from the First Annual International FIRE Conference: 10th–11th of November 2022, Örebro University, Sweden. Uppsala: Iustus förlag. [BibTeX]
Conference papers
- Kristoffersson, M. (2019). The GDPR and E-Commerce Businesses not based in the EU. In: Proceedings of GSRD International Conference, Seoul, South Korea, 20th July, 2019. Paper presented at GSRD International Conference, Seoul, South Korea, July 20, 2019. (pp. 23-29). World research library. [BibTeX]
Conference proceedings (editor)
- Kristoffersson, M. (ed.) (2020). The Swedish Korean Tax Conference 27th to 29th of December 2019. Örebro: Örebro University (Örebro Studies in Law 15). [BibTeX]