Tax Matters

Tax matters Sweden's tax blog

Tax matters Sweden's tax blog

New position – contracting of medical care personnel will be liable to VAT

By Henrik Ivarsson och Madeleine Mogren, Nov 14, 2018 1:00:28 PM

New position – contracting of medical care personnel will be liable to VATAs previously reported in Tax matters, the Supreme Administrative Court has announced a judgment (HFD 2018 ref. 41) implying that VAT is to be levied on a staffing agency’s contracting of qualified medical care personnel. Since the delivery of HFD’s judgment, the industry has been waiting for a clarification on how the Swedish Tax Agency will interpret this new situation. The Tax Agency has now published their position signaling a significant change in the application of the regulations in this context compared with the Agency’s previous practice.

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

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Important change as regards VAT on the contracting of medical care personnel

By Henrik Ivarsson och Madeleine Mogren, Nov 13, 2018 12:33:38 PM

Important change as regards VAT on the contracting of medical care personnelThe Supreme Administrative Court (HFD) has determined that a staffing agency’s contracting out of medical care personnel is liable to VAT. This decision implies a change in the current legal position, which is significant for both private and public care providers.

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

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Swedish CFC regulations to be adapted to the EU Anti-Tax Avoidance Directive

By Lars Svensson och Anna Berglund, Oct 30, 2018 9:26:55 AM

Swedish CFC regulations to be adapted to the EU Anti-Tax Avoidance DirectiveThe Swedish Government proposes that the Swedish CFC regulations be adapted to the EU Anti-Tax Avoidance Directive. Briefly speaking, this proposal implies major changes in the so-called whitelist, a reduction of the percentage threshold to qualify as an associated enterprise, and that royalty income will be subject to CFC taxation going forward. The new CFC regulations are proposed to come into effect on 1 January 2019.

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Area of interest: Corporate taxation

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Brexit – Where are we headed?

By Sara Lörenskog, Oct 26, 2018 10:21:18 AM

Brexit – Where are we headed?After last weeks stranded meeting in Brussels, it is even more important for companies to prepare themselves for a variety of scenarios when it comes to a Brexit in the near future. Beginning to review your operations in order to identify business-critical areas which can be impacted by Brexit is far from a “second priority” activity, regardless of how the actual negotiations end up. Below, we list a number of the areas which we believe the majority of companies and organisations should investigate in this context.

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

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Changed VAT regulations for electronic services

By Cecilia Rasmusson och Anders Jorlin, Oct 24, 2018 10:05:15 AM

Changed VAT regulations for electronic servicesThe Government has proposed simplified rules for smaller companies with cross-border operations in electronic services applying to sales to private individuals.

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

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Sweden’s Chemical Tax – What is happening?

By Anders Edlund, Oct 17, 2018 11:19:03 AM

Sweden’s Chemical Tax – What is happening?The Council for Advance Tax Rulings has announced two advance rulings regarding taxation of electronic products packaged together with other goods. In addition, the Government proposes a tax exemption in certain situations and that a new category of tax liability be introduced – Registered consignee.

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

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Automated tax function – some tips along the way

By Kim Jokinen, Oct 15, 2018 2:01:29 PM

Automated tax functionAll companies and organizations are facing major challenges in pace with the ever accelerating technological development we are currently experiencing. PwC’s report series, Tax Function of the Future – A Focus on Today, discusses how companies can implement new systems to utilize artificial intelligence and automation in order to facilitate and enhance the effectiveness of the work of their tax functions.

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Area of interest: Corporate taxation

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Who is the ultimate consumer of electricity in a data center?

By Fredrik Jonsson och Julia Shao, Oct 10, 2018 2:40:08 PM

Who is the ultimate consumer of electricity in a data center?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 center. The Tax Agency’s approach will impact the determination of the entity allowed to deduct, or receive refunds, for energy tax on electricity. The Tax Agency is of the opinion that only the entity having the right of disposal over the equipment in the data center in which the electricity is consumed should be seen to, in practice, consume the electricity in question (ultimate consumer). This implies that it is the ultimate consumer, and not the company operating the data center, who will need to apply for deduction/refund with the Tax Agency.

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

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Improved business climate for foreign investors in China

By Julia Shao, Oct 2, 2018 6:33:16 PM

PwC-skatteradgivning-Globe-solid_0001_maroonDo you operate business or make investments in China, or have intentions in entering the Chinese market? This article will provide a brief overview over the tax updates, which could be of interest for foreign enterprises.

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

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Current tax rates worldwide

By Kajsa Boqvist, Sep 25, 2018 3:45:36 PM

Current tax rates worldwideIn Worldwide Tax Summaries – Corporate Taxes 2018/19 (WWTS) you can obtain detailed information on current income tax rates, as well as on changes in tax regimes, for more than 150 countries all over the world.

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Area of interest: Corporate taxation

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