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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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VAT reporting during the Corona crisis

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 ...

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Temporary deferrals and representative responsibility - what applies?

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

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Temporarily reduced employer contributions – this is how it works

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

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Tax on plastic carrier bags - what to know

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

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The Swedish Tax Agency’s special controls in 2020

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

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New expanded crisis package for small and medium sized corporations

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

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No change in social security coverage for Öresund commuters

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

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New report: Tax measures in response to COVID-19

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

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Strengthen your company’s liquidity by revising the preliminary tax payments

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

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Possible deferral of payment regarding taxes and fees

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

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300 billion in the government's covid-19 action package

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

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Mikael Carlén sums up 2019 and wishes you Happy Holidays!

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

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DAC6 - soon to be law in Sweden!

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

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International e-sports company ordered to pay undeclared employer’s contributions for Swedish players

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

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Proposed Changes to Tax Dispute Resolution in Europe

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

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Government plans to introduce the concept of “economic employer” on 1 January 2021

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

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