Tax Matters

Tax matters Sweden's tax blog

Tax matters Sweden's tax blog

New penalty provisions for breach of public records regulations

By Jonas Prevander, Sep 21, 2018 10:28:22 AM

PwC-skatteradgivning-Pen+Paper-solid_0005_orangeOn 1 July new penalty provisions for the breach of public records regulations came into effect in Sweden. Breach of public records regulations can arise when an individual provides incorrect details or if they do not fulfil their notification obligation in the case of, for example, a move from Sweden.

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Area of interest: Individual taxation

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Have you had to wait a long time for a decision from a governmental authority or agency?

By Jonas Prevander, Sep 20, 2018 2:14:40 PM

PwC-skatteradgivning-Meeting-solid_0002_burgundyA new administrative law came into effect on 1 July 2018. In this new administrative law, a legal remedy against unacceptably long processing periods has been introduced. If a matter or case has not been determined within six months, there is, now, the possibility of presenting a written request that a decision be delivered within four weeks.

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Area of interest: Individual taxation

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A tax deduction could be required when an invoice is paid to a foreign company

By Magnus Westman, Sep 19, 2018 1:52:12 PM

PwC-skatteradgivning-FormAs regards payment of invoices, after 31 December 2019, to a foreign company for work performed in Sweden, the entity making the payment is to check and confirm that the foreign company in question is registered for so-called F-tax (notice of tax assessment for self-employed persons or sole traders) in Sweden. If there is no such registration, a tax deduction of 30 percent is to be made on the invoice amount.

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Area of interest: Corporate taxation, Individual taxation

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EU Commission proposes far-reaching VAT reform – part 2

By Sara Lörenskog och Hillevi Söderberg, Aug 31, 2018 2:18:20 PM

PwC-skatteradgivning-board-governanceAt the end of 2017, the EU Commission presented a proposal for an extensive VAT reform as regards B2B supplies of goods within the EU. Here, we describe what has happened since then and which aspects of the proposal that need to be addressed by companies undertaking EU trade prior to the reform coming into effect.

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

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Supplementary proposal regarding taxation of temporary work in Sweden

By Cecilia Arrhenius, Aug 30, 2018 2:57:45 PM

PwC-skatteradgivning-Pen+Paper-solid_0001_maroonWe have previously published articles regarding the Government’s proposal to introduce the term “economic employer” in Sweden. In May 2018, the Council on Legislation presented its exposure draft and it has now presented a supplementary proposal as regards certain intra-group situations.

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Area of interest: Individual taxation

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Mikael Carlén wishes you a nice summer!

By Mikael Carlén, Jul 11, 2018 11:22:11 AM

Sommar_Tax_MattersThe spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed topics. We have been very active in the debate regarding exit tax. The proposal was presented by the Tax Agency who, at the same time, is the authority who is to ensure that the implemented proposal is actually complied with; this is not the best of combinations.

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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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New decision on the outsider rule

By Andreas Stranne och Maria Wettersten, Jun 28, 2018 11:46:17 AM

PwC-skatteradgivning-Group-outline_0002_burgundyAccording to the so-called 3:12 regulations, a part owner in a closely held company can be taxed on dividends/capital gains both as income from services and as income from capital. An exception to this major rule, where applicable, is the outsider rule. The Supreme Administrative Court has recently made a decision in an advance ruling in which the major issue was whether it is the actual ownership share or the economic outcome of the ownership which is to be seen to be decisive in determining the application of the outsider rule.

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Area of interest: Entrepreneur and SME Taxes

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The Supreme Administrative Court clarifies the terms applying in granting expert tax relief

By Gina Hedin, Jun 26, 2018 10:03:57 AM

PwC-skatteradgivning-FormThe Supreme Administrative Court (HFD) has recently determined that an individual is not to be seen to meet the conditions required to be granted expert tax relief if his or hers monthly compensation is in excess of two price base amounts during only his or hers first two years of employment and not in subsequent years of employment.

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Area of interest: Individual taxation

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Permanent stay still needs to be defined

By Magnus Westman, Jun 12, 2018 4:18:16 PM

PwC-skatteradgivning-Globe-solid_0001_maroonIn two decisions, the Supreme Administrative Court (HFD) have determined as to whether visits to Sweden are to be seen to be permanent stays for income tax purposes. HFD’s decisions provide a reply to certain questions but, unfortunately, imply that current practice and interpretation no longer applies.

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Area of interest: Individual taxation

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Tourist passes or cards are not seen to comprise a multiple use voucher

By Mikael Krantz Nordin och Johan Wahlgren, Jun 7, 2018 3:01:25 PM

PwC-skatteradgivning-Pen-1-solid_0001_maroonIn an advance ruling, The Swedish Council for Advance Tax Rulings (SRN) has stated that the provision of a pass or card entitling right to free entry to various attractions and to free utilization of transportation is to be seen to comprise the sale of a service and does not comprise the provision of a single or multiple use voucher.

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

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