Tax Matters

Tax matters Sweden's tax blog

Tax matters Sweden's tax blog

Marginal part-time work as employee in another country does not impact a self-employed person’s affiliation to his or her social security benefit scheme

By Cecilia Arrhenius, Oct 19, 2017 10:00:00 AM

PwC-skatteradgivning-Group-outline_0002_burgundy.pngThe EU Court has determined that marginal part-time work activities executed in the form of employment in another country by a self-employed person do not impact the affiliation of that individual in terms of incurring social security benefits. This applies to individuals who are self-employed within the EU/EEA and who work less than 5 percent of total normal working hours as an employee in another country.

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Area of interest: Individual taxation

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EU Commission proposes extensive VAT reform

By Sara Lörenskog och Hillevi Söderberg, Oct 18, 2017 10:00:00 AM

PwC-skatteradgivning-Meeting-solid_0002_burgundy.pngThe 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 and modernise the VAT system for EU member states, as well as for companies undertaking business operations in the EU.

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

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Changes of China’s investment climate for foreign companies

By Julia Shao och Erik Koponen, Oct 11, 2017 12:28:47 PM

Changes of China’s investment climate for foreign companiesThe world is changing in different aspects and areas, China and China's role in the world is changing as well. For Swedish and Western companies seeking and making investments in China it becomes more important to be aware of the trends pending and forming the investment climate for foreign companies today and in the future. Which trends are expected to improve, or challenge, the investment climate for foreign companies in China? In 2017 the country has issued circulars such as ‘20 Measures to attract foreign investments’ and another ‘22 measures to further improve the business environment for foreign investment’, including fiscal and taxation incentives and other actions to improve the business climate.

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Area of interest: Corporate taxation

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Board fees are to be taxed as income from services – new transition period, according to the Swedish Tax Agency

By Anna-Sara Lindström och Malin Andersson, Oct 11, 2017 10:00:00 AM

PwC-skatteradgivning-talent.pngWe have previously reported on a decision by the Supreme Administrative Court (HFD), dated 20 June 2017, in which it was determined that fees paid to Board members were to be, as a main rule, taxed as income from services. The Swedish Tax Agency has previously stated that this was not to apply to agreements entered into prior to HFD’s decision being announced, nor to Board fees incurred in the current financial year. Now, the Tax Agency is clarifying the situation and states that fees incurred up until the forthcoming annual meeting of shareholders during 2018 are to be exempt, which implies a certain degree of delay in applying the new rule compared with what was said in the Agency’s previous statements.

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Area of interest: Individual taxation

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Defining Success – What KPI’s are driving the tax function today?

By Kim Jokinen och Tove Palm, Oct 10, 2017 10:00:00 AM

Rapport_Tax_Function_of_the_Future_nr_10.jpgThe role of the Tax function in operations has become broader and more complex. The question asked by many corporate managers is – What does a successful Tax function involve and how can its success be measured?

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Area of interest: Corporate taxation

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The Importance of being ‘Brexit’ Ready

By Victoria Robinson, Oct 9, 2017 2:31:07 PM

PwC-skatteradgivning-private-sector.pngThe fourth round of negotiations between the EU and the UK concluded on 28 September 2017. The UK has in the last two months released several policy papers on various issues such as future customs arrangements, continuity of the availability of goods, data protection, dispute resolution and most recently, foreign policy and defence, law enforcement and criminal justice.

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Area of interest: Corporate taxation

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Proposal that preliminary tax at source be included on all invoices for services provided where there is no “F-tax card“

By Fredrik Flyrén, Oct 5, 2017 3:55:07 PM

PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.pngIn June, the Swedish Tax Agency presented a memorandum with a proposal for the introduction of the term “economic employer” into Swedish tax legislation. The memorandum also contained other proposals regarding foreign companies which can be of major importance to both Swedish and foreign corporations.

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Area of interest: Corporate taxation, Individual taxation

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Proposal requiring employees from abroad to personally visit the Swedish Tax Agency on the basis of certain conditions

By Fredrik Flyrén, Sep 29, 2017 1:21:56 PM

PwC-skatteradgivning-talent.pngIn June, the Tax Agency presented a memorandum with a proposal to introduce the term “economic employer” into Swedish tax legislation. The memorandum also contains a proposal requiring employees who have previously not held a Swedish Personal Identity Number or Coordination Number to visit the Tax Agency, in person, if their stay in Sweden is to exceed five days.

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Area of interest: Individual taxation

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Tax proposals in the autumn budget for 2018 – a summary

By Fredrik Richter och Maria Wettersten, Sep 26, 2017 10:00:00 AM

PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.pngLast week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within taxation included in that budget, as well as a summary of the proposals which the Government has notified it will present in detail later during 2017 and during 2018.

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

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The real estate industry and interest deductions

By Peter Lindstrand och Johannes Ernst, Sep 25, 2017 2:48:06 PM

PwC-skatteradgivning-House-2-solid_0002_burgundy.pngThe real estate industry is in focus in the context of the Government’s current tax initiatives. The most recent proposal from the Government regarding a limitation on deduction of interest expenses, which has now been sent out for consultation with the last date for a reply on the 26 September, will imply a very dramatic increase in taxes for the real estate industry.

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Area of interest: Corporate taxation

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