<img height="1" width="1" style="display:none" src="https://www.facebook.com/tr?id=959086704153666&amp;ev=PageView&amp;noscript=1">

Latest articles

Read the article

Public CbCR: Romania leads the way but Sweden is not far behind

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

Read the article
Read the article

Pillar II - draft bill submitted to the Legal Council

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

Read the article
Read the article

Government inquiry that may affect the Swedish tonnage tax regime

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

Read the article
Read the article

Update of OECD Guidelines for Responsible Business Conduct

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

Read the article
Read the article

Will Transfer Pricing Rules be harmonized in Europe?

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

Read the article
Read the article

Transfer pricing documentation - important for tax surcharge decisions

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

Read the article
Read the article

New Transfer Pricing rules in Brazil: One step closer to OECD

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

Read the article
Read the article

Latest news – Danish Transfer Pricing Documentation Rules

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

Read the article
Read the article

The Taxonomy Regulation sets requirements for the management of tax risks

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 ...

Read the article
Read the article

New rules on cross-border demergers and conversions within the EU

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

Read the article
Read the article

Foreign equivalences to Swedish mutual funds and special funds

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

Read the article
Read the article

Sweden’s tax on chemicals in certain electronics - Tax Tech can help

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

Read the article
Read the article

Proposals for tax measures due to the current energy situation

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

Read the article
Read the article

New Swedish rules regarding withholding tax on dividends to foreign investors

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

Read the article
Read the article

The Swedish Tax Agency is more focused on the attribution of profits to Swedish branches

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

Read the article
Read the article

Disagreement on whether Swedish interest deduction rules are compatible with EU law

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

Read the article
Read the article

Swedish tax withholding obligations for foregin companies

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 ...

Read the article
Read the article

Sweden introduces mandatory tax withholding on foreign companies’ invoices for work performed in Sweden

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

Read the article
Read the article

CJEU rules Swedish interest deduction rule incompatible with EU law

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

Read the article
Read the article

Swedish tax relief for foreign experts has been extended - tax relief can now be granted for a five year period

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 ...

Read the article
Read the article

New verdict from the Supreme Administrative Court regarding the interpretation of the interest deduction limitation rules in relation to a fund structure

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

Read the article
Read the article

Economic employer – Swedish parliament decided on the new proposed rules

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

Read the article
Read the article

Sweden is now introducing the concept of “Economic employer” which means an increase in taxation of foreign workers and business travellers

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

Read the article
Read the article

New information due to covid-19 regarding VAT treatment of bad debts

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

Read the article
Read the article

The Swedish Tax Agency’s New Approach to Intra-Group Financial Guarantees

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

Read the article
Read the article

Exemption from customs duties and VAT on imports: an effect of Covid-19

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

Read the article
Read the article

39 billion in additional support measures for companies

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

Read the article
Read the article

Temporary discount for rental costs – this is how it works

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 ...

Read the article
Read the article

Support measures at focus in the government's spring budget

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

Read the article
Read the article

Further support measures in response to the Coronavirus

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

Read the article
1
Share