Originally Posted by
fassy
Well, sure... in theory you could set up shop on the parking garage of a mall and hand everybody your AMEX referrer link on a card and hope some will sign up. Or pay the fees for the manufacturing spending since you find it good value. But in these cases it will be trivial to show SKV that the points were not "earned" as "income". Well, we might argue about handing out the referrer links.
Amex card referral bonuses are taxable income in the US. Do enough of them and Amex sends out Form 1099-MISC to the referring individual and also feeds that very same info to the IRS tax authorities. I would assume they are taxable in Sweden too.
Maybe Skatteverket should go after the real goldmine of data: the data from the bank card issuers.