In 2017, the Swedish Parliament adopted the government's legislative proposal regarding documentation for submitting country-by-country ...

In recent years, Brazil has emerged as a crucial partner in the efforts of the Organisation for Economic Co-operation and Development ...

In 2021, the EU Directive on Public Country-by-Country Reporting (“CbcR”) obligation came into force, by making it mandatory for certain ...

OECD and G20 have been working on a project within the Inclusive Framework regarding a global minimum tax (Pillar II) for a number of ...

In 2016, Sweden introduced its tonnage tax regime, which has been available for fiscal years since 2017. Recently, the Swedish government ...

The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct are a set of recommendations directed at multinational ...

Over the last couple of years, compliance with Transfer Pricing rules has become increasingly more complex. This issue has been pointed out ...

The Administrative Court of Appeal’s (“kammarrätten”) judgment contradicts the Swedish Tax Agency’s guidance on the significance of a ...

In early 2022, the Organization for Economic Cooperation and Development (“OECD”) Council provided a Roadmap that set out the terms, ...

In 2021, the Danish Tax Agency "Skattestyrelsen" announced a stricter approach to the country’s transfer pricing documentation, introducing ...

In previous articles on Tax matters, we have touched on, among other things, the increased focus on transparency in the tax area as well as ...

According to European case law, companies are entitled to tax neutral cross-border mergers, demergers and conversions within the EEA, in ...

The Tax Agency partly updates their standpoint regarding foreign equivalences to Swedish mutual funds and special funds. The Tax Agency ...

Sweden levies a tax on chemicals in certain electronic goods. The aim is to reduce the occurrence and spread of, and exposure to, dangerous ...

Due to the changed conditions for the European electricity market, the Swedish Ministry of Finance has sent a memorandum for public ...

On the 7 June the Swedish Ministry of Finance (MoF) issued for consultation, a draft referral to the Council of Legislation (in swedish: ...

The most recent court cases from the administrative courts show that the Swedish Tax Authority (STA) has more focus on reviewing foreign ...

Unlike the European Commission, the Swedish government is of the view that the interest deduction limitation rules on related party debt, ...

Non-Swedish companies which have employees or board members resident in Sweden and who performs part of the work time in Sweden will have a ...

New regulations on tax withholding came into force on January 1, 2021. Swedish companies will be obliged to withhold tax at source on ...

The Swedish Supreme Administrative Court (SAC) referred the Lexel case (C-484/19) to the Court of Justice of the European Union (CJEU) in ...

New rules apply from January 1, 2021. The period for which tax relief, the so called “expert tax relief” can be granted has been extended ...

The investors in a contractual fund have been regarded as lenders to a Swedish portfolio company, thus the rightful recipients of interest ...

The Swedish parliament has decided to adopt the bill on changed rules for taxation of temporary work in Sweden. This means that new rules ...

The Swedish government has now submitted the bill with the proposal to introduce the concept of economic employer in Sweden. As a ...

The Swedish Tax Agency has published a new guideline with the purpose to facilitate companies’ VAT treatment of bad debts. We explain what ...

The Swedish Tax Agency's two previous positions on financial guarantees are being reconsidered in order to better align with international ...

When importing goods from non-EU countries, customs should be cleared and customs duties and VAT should be paid. As a result of the ...

At a press conference on the morning of April 30, the government, together with the Center and the Liberals, presented additional measures ...

The Swedish government has proposed to allocate SEK 5 billion in order to reduce rental costs for companies in sectors hard-hit due to the ...

On the morning of 15 April, the Swedish government presented its proposal for the spring budget. As expected, the budget contains measures ...

At a press conference in the afternoon of April 14, the Swedish Government presented additional measures to support Swedish companies. A ...

The Swedish Tax Agency has announced that a company, due to the Corona crisis, may have an opportunity to change how it reports VAT. This ...

Companies can now apply to postpone payment of taxes and fees. But what about when companies apply for temporary deferral – can ...

Companies in Sweden can now request reduced employer contributions for up to 30 employees. It is one of the government's support measures ...

The Swedish government has proposed that tax on plastic carrier bags should be levied from 1 May 2020. What does the legislation prescribe ...

Personal expenses, undeclared benefits and the cleaning and transport sectors. These are the areas that the Swedish Tax Agency will have ...

On the evening of March 25 the Swedish government presented an expanded crisis package to help Swedish small and medium sized corporations ...

Commuters in the Öresund region can work from home without having to worry about a change of social security coverage. Försäkringskassan ...

Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive ...

The Government has proposed an action package to support companies following the outbreak of covid-19. However, there are also other ...

In order to mitigate companies' temporary liquidity problems as a result of Covid-19, the Government proposes a possibility of postponement ...

The Swedish Government has presented a package of measures aimed at mitigating the economic effects of the ongoing spread of covid-19. The ...

2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of ...

In previous Tax matters articles in 2019, we have written about the new mandatory disclosure regime resulting from the DAC6 Directive and ...

In November last year, the Swedish Tax Agency decided to make a discretionary assessment of a well-known international e-sports company’s ...

The Swedish Parliament recently presented the bill ratifying an EU Directive regarding tax dispute resolution. The new rules proposed ...

In previous articles, we have described the proposal to introduce the concept of “economic employer” to the taxation of non-resident ...

The Swedish government announced at a press conference on 31 August that it would present a proposal for a new tax on the financial ...

This spring, PwC has conducted the annual survey, “Skattebarometern 2019”, on attitudes to taxes and the tax system. The objective is to ...

Swedish pensioners who have moved to Portugal have, under certain circumstances, not been liable to pay tax for their Swedish occupational ...

A few years ago, the Supreme Administrative Court quashed an advance ruling regarding the question if a foreign company's leasing of ...

Welcome to the new Tax matters! Now, our tax blog has a new design, which will make it easier for you to navigate and read the latest news. ...

As of the 1 February, the Swedish Ministry of Finance launched a memorandum for consultation regarding the implementation of regulations in ...

In a Tax matters article on the 3 April 2018, we reported on the introduction of a reporting obligation regarding cross-border ...

We have previously written an article with an overview of the different proposals for the purpose of improving the business climate for ...

The global discussion about transparency and tax reporting has expanded in the last couple of years, and a number of regulations have been ...

2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there ...

Do you work with employees travelling between Sweden and the UK? If so, you are probably aware that the EU regulation (Regulation 883/2004) ...

Paying Taxes 2019 is a unique report produced by PwC and the World Bank Group with the aim of comparing the tax regimes of 190 countries ...

As previously reported in Tax matters, the Supreme Administrative Court has announced a judgment (HFD 2018 ref. 41) implying that VAT is to ...

The Supreme Administrative Court (HFD) has determined that a staffing agency’s contracting out of medical care personnel is liable to VAT. ...

The Swedish Government proposes that the Swedish CFC regulations be adapted to the EU Anti-Tax Avoidance Directive. Briefly speaking, this ...

After last weeks stranded meeting in Brussels, it is even more important for companies to prepare themselves for a variety of scenarios ...

The Government has proposed simplified rules for smaller companies with cross-border operations in electronic services applying to sales to ...

The Council for Advance Tax Rulings has announced two advance rulings regarding taxation of electronic products packaged together with ...

All companies and organizations are facing major challenges in pace with the ever accelerating technological development we are currently ...

The Swedish Tax Agency has published a guide line as to the entity to be seen to comprise the consumer of electricity used in a data ...

Do you operate business or make investments in China, or have intentions in entering the Chinese market? This article will provide a brief ...

In Worldwide Tax Summaries – Corporate Taxes 2018/19 (WWTS) you can obtain detailed information on current income tax rates, as well as on ...

An increased tax liability for employees of foreign companies working temporarily in Sweden and the requirement that such foreign companies ...

On 1 July new penalty provisions for the breach of public records regulations came into effect in Sweden. Breach of public records ...

A new administrative law came into effect on 1 July 2018. In this new administrative law, a legal remedy against unacceptably long ...

As regards payment of invoices, after 31 December 2019, to a foreign company for work performed in Sweden, the entity making the payment is ...

At the end of 2017, the EU Commission presented a proposal for an extensive VAT reform as regards B2B supplies of goods within the EU. ...

We have previously published articles regarding the Government’s proposal to introduce the term “economic employer” in Sweden. In May 2018, ...

The spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed ...

According to the so-called 3:12 regulations, a part owner in a closely held company can be taxed on dividends/capital gains both as income ...

The Supreme Administrative Court (HFD) has recently determined that an individual is not to be seen to meet the conditions required to be ...

In two decisions, the Supreme Administrative Court (HFD) have determined as to whether visits to Sweden are to be seen to be permanent ...

In an advance ruling, The Swedish Council for Advance Tax Rulings (SRN) has stated that the provision of a pass or card entitling right to ...

On 17 May, the Swedish Government presented an exposure draft to the Council on Legislation with a proposal to introduce the concept, ...

On May 3rd, the Swedish Government presented its proposed bill for new corporate tax regulations to the Parliament. The proposed bill ...

The EU Court has deemed that the rules on third party trading are applicable when a middle man in a chain transaction is registered for VAT ...

Companies with the calendar year as their financial year, are to file their income tax return for 2017 on no later than 2 July (1 August ...

On March 21, the Government presented a draft referral to the Council on Legislation with a proposal intended to counteract tax planning ...

After criticism was presented regarding the tax on chemicals, a third type of tax liable entity is proposed – the registered consignee. A ...

On Wednesday, March, the Government presented its proposal for new tax rules for the corporate sector to the Council on Legislation. The ...

On 1 April 2018, a new law on tax on airline travel will come into effect. Will your company be affected? Air travel tax will be paid for ...

Yesterday, the Swedish government presented its proposal for new tax regulations for the corporate sector to the Council on Legislation. As ...

On February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra ...

The Administrative Court of Appeal tested various alternative motivations as regards the right of deduction, amongst other things, whether ...

An entity incurring limited tax liability but who requests to be taxed according to the Act on Income Tax can be covered by the regulations ...

The tax reform in the US, adopted in December 2017, is the largest change in that tax system since 1986. The reform, which came into effect ...

In January 2017, Poland introduced new transfer pricing documentation requirements affecting a large amount of multinational companies ...

What is required for the corporate tax function to be able to meet the challenges associated with complex tax and business environments? In ...

Currently, the EU VAT Directive lacks provisions as regards how vouchers (for example gift coupons, gift cards and other value ...

Contractual liens which were registered before 1 July 1968 must be renewed with Lantmäteriet (national survey office) prior to the end of ...

During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging ...

The Tax Agency has presented a position paper describing their view of the right of deduction of VAT on costs incurred on the sale of ...

2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied ...

Multinational groups have been facing challenges when the transfer pricing of intra-group treasury operations and financing services have ...

Congestion tax and infrastructure fees incurred in private journeys undertaken with company cars, and which are paid by the employer, will ...

The Swedish Parliament has determined that the Swedish Migration Board can refrain from revoking a residence and work permit if the ...

Sweden now has 53 activated bilateral relationships for the automatic exchange of CbCR. Consequently, there is only a few countries left to ...

On 30 November, the Committee examining the method for calculating tax surcharges presented its report (SOU 2017:94) to the Swedish ...

Many Swedish MNEs are now getting ready to file their Country-by-Country report in Sweden by the end of the year, however, are they ...

The Swedish Tax Agency recently presented a proposal to the Ministry of Finance on an exit tax on individuals moving abroad implying that ...

On 16 November 2017, the Swedish Government presented a proposal to introduce the requirement of personnel registers in a number of types ...

Paying Taxes 2018 is a unique annual report produced as a cooperative effort between PwC and the World Bank Group. The report investigates ...

It is almost time to file the Country-by-Country report in a format called XML schema. Many multinational enterprises (MNEs) are now ...

The Swedish Government has presented a proposal for a change in the existing tax treaty between Sweden and China. The change implies that ...

In a recent decision, the Supreme Administrative Court (HFD) determined that a Swedish private person receiving dividends from a non-listed ...

Brazil has long been considered one of the most promising markets for international business expansion, but also a very challenging one. ...

The EU Court has determined that marginal part-time work activities executed in the form of employment in another country by a ...

The EU Commission has presented a proposal for the biggest VAT reform in a quarter of a century. The purpose of the reform is to improve ...

The world is changing in different aspects and areas, China and China's role in the world is changing as well. For Swedish and Western ...

We have previously reported on a decision by the Supreme Administrative Court (HFD), dated 20 June 2017, in which it was determined that ...

The role of the Tax function in operations has become broader and more complex. The question asked by many corporate managers is – What ...

The fourth round of negotiations between the EU and the UK concluded on 28 September 2017. The UK has in the last two months released ...

In June, the Swedish Tax Agency presented a memorandum with a proposal for the introduction of the term “economic employer” into Swedish ...

In June, the Tax Agency presented a memorandum with a proposal to introduce the term “economic employer” into Swedish tax legislation. The ...

Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within ...

The real estate industry is in focus in the context of the Government’s current tax initiatives. The most recent proposal from the ...

There are a number of signals pointing towards a forthcoming reform of the tax code in the US and that this might materialize already at ...

Over the years, the potential tax compliances in India has been one of the key area of deliberation for many foreign companies while ...

In Worldwide Tax Summaries – Corporate Taxes 2017/18 (WWTS) you can obtain detailed information on current income tax rates, as well as on ...

Many people feel that controlling their pension savings after a couple of years of work is a real challenge as their pension benefits are ...

As previously reported upon in Tax matters of 22 June 2017, the Swedish Government has distributed for consultation an extensive memorandum ...

During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and ...

In an article in Dagens industri, June 29, Mikael Damberg and Per Bolund presented the Government’s views as regards its proposal for new ...

Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact ...

One often hears the statement that a company’s most important asset is its personnel. After the strong technological progress we have ...

We have previously written about a decision by the Supreme Administrative Court (HFD) from 20 June 2017 in which it was determined that ...

Brexit has been initiated and in the US there is a discussion about a major tax reform. What will be the effects of these developments for ...

On 8 June, the Government presented its consultation report to the Council of Legislation regarding the proposal for new 3:12 rules. This ...

On 7 June, Sweden signed, together with 67 other countries, a multilateral convention to implement tax treaty related measures within the ...

The Supreme Administrative Court (HFD) has determined in favour of the Council for Advance Tax Ruling’s advance ruling implying that Board ...

The government wishes to introduce a general EBIT or EBITDA based limitation to deduct net interest expenses in the corporate sector. In ...

The Administrative Court of Appeal has determined in a decision that the Swedish VAT rules on tax adjustment as regards real estate ...

Companies are constantly working to improve and enhance the effectiveness of their operations. In our most recent report, the focus is how ...

The Economic and Financial Affairs Council configuration (Ecofin) has agreed on a proposal for a directive regarding double taxation ...

There are special rules implying that representatives of a legal entity can be required to pay the entity’s tax liabilities. In practice, a ...

The Supreme Administrative Court has determined in a decision that a company can be granted deduction of input VAT on costs arising in ...

The Administrative Court of Appeal believes that a property owner who is a sub-supplier to an exhibition arranger does not provide VAT ...

If the Government includes its proposal for new 3:12 regulations in the autumn budget, will the coalition parties, with the support of the ...

The consultation replies to the Government’s re-worked proposal for changed 3:12 regulations for closely held companies have now been ...

The prize-winning leadership publication, strategy+business, has published an article based on PwC’s thought leadership series, ”Tax ...

The real estate packaging Committee presented its proposal for changed tax regulations for real estate owners on 30 March. Less than one ...

On 30 March, the Government’s so-called real estate packaging Committee presented its proposal for changes in the regulations regarding ...

A new register of beneficial ownership will be introduced as a stage in EU’s work to prevent money laundering and the financing of ...

The Tax Court in Canada has recently appointed a Mutual Agreement Procedure (“MAP”) resolution between two competent authorities, to be a ...

In a number of recent decisions on state aid, the European Commission requires EU countries to recover billions of euros from companies ...

When real estate is transferred from a private individual to a related party, an assessment is made as to whether the transaction is to be ...

Yesterday, the UK’s exit from the EU began and this process is expected to continue for two years. There has been a great deal of ...

As we have previously reported on in Tax matters, a new law will come into effect on 1 April 2017 regarding levying a tax on chemicals in ...

An investigation report produced by PwC at the request of the Confederation of Swedish Enterprise evidences that truck transport companies ...

Due to the fact that the economic situation in Sweden is very advantageous now, we see an increased interest on behalf of foreign companies ...

In previous position statements, the Swedish Tax Agency has described its view of VAT liability in the context of the renting out of rooms ...

The Administrative Court of Appeal Jönköping has recently determined in a case that the correction rule is applicable as regards pricing in ...

Each year, the Tax Agency announces the industries on which they will focus in their work to counter-act errors and cheating. Through the ...

According to the Swedish legislation on country-by-country reporting, Swedish entities and foreign permanent establishments in Sweden ...

Last week the Swedish Government announced that it will not proceed with the current investigative committee’s proposal for a tax on the ...

March 1st, the parliament adopted the government’s proposal on transfer pricing documentation and country-by-country reporting. The ...

Today, many municipalities are choosing to sell all or parts of their real estate holdings due to political or operational economic ...

As Tax matters previously reported upon, Donald Trump launched already during his Presidential campaign a program to significantly reduce ...

The Swedish Supreme Administrative Court has, in two separate judgements, ruled that two foreign pension funds were not entitled to ...

The Government plans to exempt solar power from energy tax if the solar power is produced in small plants located where the electricity is ...

The new Chinese Transfer Pricing legislation goes beyond OECD’s Based Erosion and Profit Shifting (BEPS) Action 13 in terms of transfer ...

PwC has previously written about sustainability being 2017’s tax issue. Recently, the think tank, SNS, Studieförbundet Näringsliv och ...

On 19 January, the Government presented an exposure draft to the Council on Legislation with a proposal for new regulations for the ...

According to a very recent advance ruling, regularly recurring visits to Sweden, totalling 111 nights during a twelve month period, are ...

Global companies operate environments with increasingly complicated tax rules and transparency requirements. This places increased demands ...

As we have reported on previously in Tax matters, the meaning of the term ”real estate” changed, in terms of VAT liability, at the end of ...

According to an advance ruling from the Council for Advanced Tax Rulings, Board fees are to be taxed as income from employment. Only in ...

The Supreme Administrative Court has decided that only waste which is transferred to a physically and cadastrially separated landfill area ...

Last autumn the Council for Advance Tax Rulings issued an advance ruling stating that a part owner in a consulting company who changes his ...

Do you have employees who have received shares and, then, have been disappointed in the fact that they need to pay tax on the benefit? From ...

The EU Court has determined that prize money received in horse racing competitions is not to be included in the taxation base for VAT. ...

As we have previously written about in Tax matters, the rules concerning deductibility for hospitality are changing at the turn of the ...

As previously reported upon, the Government has proposed the introduction of a threshold amount as regards the liability of VAT ...

2016 was a good tax year for our clients and writing about this evokes positive memories and images. Many medium-sized companies expanded ...

The Swedish Parliament has decided that a party consuming electricity on a large scale (at least 20 GWh per year) may be approved as a ...

In previous blog post we have written that work is underway on simplifying and modernising VAT legislation in the EU. A couple of weeks ago ...

Monday the 12th of December is the final day for many closely held company part owners to pay any possible income tax arrears for income ...

The proposal for tax on air travel presented to the government was formulated in terms of comprising a tax on commercial air travel. This ...

We are quickly approaching the end of the year and it is, therefore, high time, to consider the salary level of a part owner in adapting ...

The Ministry of Finance has presented two positive proposals for the non-profit sector. One of the proposals implies that compensation for ...

Paying Taxes 2017 is a cooperative research publication produced by PwC and the World Bank with the aim of comparing the tax systems in 190 ...

A proposal for a reduction in shipping subsidy has been presented to the EU Commission for their approval. If this change is approved, ...

The report on the tax on financial services (SOU 2016:76) which was presented on 7 November 2016 has now been sent by the Government for ...

On 14 November, the 3:12 Committee’s report was sent for consultation. This implies that the proposed regulations have come one step closer ...

Work is underway within the EU to simplify and modernise VAT regulations within the Union. The final goal of this work is that the EU will ...

We are pleased to share with you the latest update of Tax transparency and country-by-country reporting - BEPS and beyond. This publication ...

The Ministry of Finance’s proposal for the implementation of Country-by-Country Reporting has been distributed for consultation. The ...

The Ministry of Finance’s proposal for the introduction of the new OECD guidelines on transfer pricing documentation and country-by-country ...

Yesterday, the results of the so-called 3:12 Committee work was made public with a proposal for changed tax rules for owners of closely ...

On 27 October 2016, at 6:50 pm, the Government announced that they had presented a report to Parliament proposing that an ex post facto law ...

The Government has now presented its proposal for changed deferment rules. The ceiling amount on deferment is no longer to apply and a ...

In Dagens Industri on 19 October, one could read about the recently introduced changes in international tax rules which could result in ...