Tax Matters

Tax matters Sweden's tax blog

Tax matters Sweden's tax blog

Transparency in the tax area in focus

By Kim Jokinen och Peter Heyne, Jan 23, 2019 2:54:57 PM

Transparency in the tax area in focusThe global discussion about transparency and tax reporting has expanded in the last couple of years, and a number of regulations have been introduced in the area. An efficient tool for increasing both stakeholder confidence and the confidence of the general public, is a clear and well-founded policy on tax matters which, among other things, shows that companies make a contribution to society in the regions where they are active.

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Area of interest: Corporate taxation

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Mikael Carlén wishes you Happy Holidays!

By Mikael Carlén, Dec 20, 2018 11:58:20 AM

Jul_20182018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there was a large focus on the “Exit tax” at the beginning of the year. After the summer, the new proposed regulations regarding the limiting of the possibility of deducting interest charges have, among other subjects, sparked a great deal of interest.

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

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Brexit and social security – what is happening?

By Evelina Kerr och Cecilia Arrhenius, Dec 10, 2018 11:19:59 AM

Brexit and social securityDo you work with employees travelling between Sweden and the UK? If so, you are probably aware that the EU regulation (Regulation 883/2004) on social security coordination is somewhat complicated – the impending Brexit does not make matters easier. From a social security perspective, we ask ourselves what impact Brexit might have on governing law. Also, we try to provide the answers we have available at this stage in time.

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Area of interest: Individual taxation

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Paying Taxes 2019 – global comparison of 190 tax systems

By Kim Jokinen, Nov 22, 2018 9:54:08 AM

Paying_Taxes_2019Paying Taxes 2019 is a unique report produced by PwC and the World Bank Group with the aim of comparing the tax regimes of 190 countries through the application of a medium-sized domestic case study company. The report measures and compares the tax burden in the various countries and the amount of time incurred in complying with their tax systems. The report also describes how the administration of taxes is affected by technology and how technology can change revenue streams subject to taxation.

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Area of interest: Corporate taxation

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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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