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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 ...
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 ...
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 ...
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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 ...
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, ...
New CbCR requirements for groups with an establishment in Romania
In 2021, the EU Directive on Public Country-by-Country Reporting (“CbcR”) obligation came into force, by making it mandatory for certain ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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: ...
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 ...
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, ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...