Tax Matters

Tax matters Sweden's tax blog

Tax matters Sweden's tax blog

Swedish Government presents exposure draft to the Council on Legislation proposing the introduction of the concept ”economic employer” in Sweden

By Cecilia Arrhenius, May 22, 2018 12:16:06 PM

Swedish Government ”economic employer” in SwedenOn 17 May, the Swedish Government presented an exposure draft to the Council on Legislation with a proposal to introduce the concept, ”economic employer”, into Swedish tax legislation. The exposure draft is based on the memorandum presented by the Swedish Tax Agency last June. The proposal implies that a larger number of individuals employed by foreign companies will incur tax liability in Sweden. Foreign companies paying out salaries for work in Sweden will be liable to withhold tax on salaries even if they have no permanent establishment in Sweden.

Read the article

Area of interest: Individual taxation

Share the article:

Proposed new tax regulations for the corporate sector

By Johan Ahlqvist och Julia Jonsson, May 18, 2018 11:04:50 AM

PwC-skatteradgivning-Capitol-solid_0002_burgundyOn May 3rd, the Swedish Government presented its proposed bill for new corporate tax regulations to the Parliament. The proposed bill essentially corresponds to the proposal in the exposure draft, which the Government had presented to the Council on Legislation on March 21st, 2018. The proposal implies a limitation to interest expense deductions for companies, and at the same time a reduced corporate tax rate. The Parliament will decide on these new rules on June 13th and the rules are proposed to come into force by January 1st, 2019.

Read the article

Area of interest: Corporate taxation

Share the article:

EU Court rules on third party trade

By Anders Carlbom och Hillevi Söderberg, May 3, 2018 4:27:54 PM

EU Court rules on third party tradeThe 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 in the country from which the goods are transported. However, the Court concludes that a tax authority in a member state can deny a company the right to apply these rules if the company in question does not fulfill the formal obligations.

Read the article

Area of interest: Value Added Taxes, customs and excise duties

Share the article:

Comments and tips regarding this year’s income tax return

By Lukas Nilsson, Apr 16, 2018 3:44:41 PM

Comments and tips regarding this year’s income tax returnCompanies 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 with electronic reporting). We have compiled a number of comments regarding frequently asked questions arising in conjunction with preparing income tax returns.

Read the article

Area of interest: Corporate taxation

Share the article:

Deduction of interest expenses – what does the Government’s proposal mean for the real estate sector?

By Peter Lindstrand, Apr 9, 2018 4:22:59 PM

PwC-skatteradgivning-House-2-solid_0002_burgundyOn March 21, the Government presented a draft referral to the Council on Legislation with a proposal intended to counteract tax planning based on interest deductions, and which is to contribute to increased neutrality in the tax system through an expansion of the tax base. In this article, we focus on the effects we see for the real estate and construction industries as regards this new proposal.

Read the article

Area of interest: Corporate taxation

Share the article:

Simplifications for the Law on Tax on Chemicals Proposed

By Fredrik Jonsson, Apr 5, 2018 4:01:00 PM

Simplifications for the Law on Tax on Chemicals ProposedAfter criticism was presented regarding the tax on chemicals, a third type of tax liable entity is proposed – the registered consignee. A registered consignee will be allowed to report the chemical tax on a monthly basis. Also, an exemption from taxation will be introduced for goods that has been taxed previously.

Read the article

Area of interest: Value Added Taxes, customs and excise duties

Share the article:

Swedish Council on Legislation’s presented with a proposal for a tax on safety reserves

By Lennart Staberg och Anna Genblad, Mar 28, 2018 12:54:16 PM

PwC-skatteradgivning-Percent-3-solid_0002_burgundy.pngOn Wednesday, March, the Government presented its proposal for new tax rules for the corporate sector to the Council on Legislation. The proposal includes, amongst other things, a new law introducing standard taxation of the safety reserves reported by property and casualty insurance companies.

Read the article

Area of interest: Corporate taxation

Share the article:

New law introducing a tax on air travel from 1 April – are you affected?

By Fredrik Jonsson, Mar 27, 2018 2:42:24 PM

PwC-skatteradgivning-aerospace-and-defence.pngOn 1 April 2018, a new law on tax on airline travel will come into effect. Will your company be affected?

Read the article

Area of interest: Corporate taxation

Share the article:

Proposed new tax regulations for the corporate sector

By Johan Ahlqvist och Fredrik Richter, Mar 22, 2018 11:11:02 AM

Proposed new tax regulations for the corporate sectorYesterday, the Swedish government presented its proposal for new tax regulations for the corporate sector to the Council on Legislation. As seen in yesterday’s press conference with the Minister of Finance and the subsequent question period, the right of deduction for future interest expenses is one of a number of proposals which will impact Swedish companies’ tax situations.

Read the article

Area of interest: Corporate taxation

Share the article:

These industries will be subject to a special control by the Swedish Tax Agency in 2018

By Julia Jonsson, Mar 13, 2018 3:25:32 PM

PwC-skatteradgivning-Clipboard-solid_0003_rose.pngOn February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra controls is to reduce the risk of error and fraud in taxation. Will you be affected by the Tax Agency’s special control activities?

Read the article

Area of interest: Entrepreneur and SME Taxes, Corporate taxation, Individual taxation

Share the article:

Receive the latest news directly to your inbox

Writers