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ESG effects on transfer pricing
Transfer pricing is the practice of pricing dealings between related parties with reference to comparable dealings between unrelated ...
Nordic tax treaty to undergo judicial review
The Swedish Supreme Administrative Court in November 2024 ruled on a case concerning the elimination of double taxation under the Nordic ...
A New Era: Public Country-by-Country Reporting in Sweden
For large multinational companies with a calendar-based fiscal year and a turnover exceeding 8 billion Swedish kronor over the past two ...
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Om du inte får fram något formulär via knappen ovan, klicka här!Proposal for special taxation rules for Carried Interest
On January 28, 2025, a proposal for new legislation on how owners in private equity firms should be taxed for income derived from carried ...
F-tax: Proposal for new rules for foreign companies
The Swedish government has issued a memorandum containing a proposal to change the rules regarding the approval and revocation of F-tax. ...
Amount B – Navigating the Uncertainty Before Implementation
Amount B was first introduced in October 2020 but it wasn’t until December 2022 that a discussion draft was released for a public ...
How Tax Transparency and Sustainability go hand in hand
In an era of increasing transparency and sustainability requirements, tax transparency is more important than ever. This article shares the ...
New Advance Ruling on Carried Interest
On October 2, 2024, the Swedish Board of Advanced Tax Ruling issued an advance ruling regarding the taxation of so-called carried interest. ...
Pillar II - Proposal to the Council on Legislation
Recently, a lot of attention has been given to the Pillar 2 administrative guideline published in June 2024 as the completion of the ...
Draft proposal on effective supervision on green bond emittents
On May 30, 2024, the Swedish government sent a draft proposal to the legislative counsel, on the supervision of emittents of green and ...
Interest on the tax account is rising - take charge of your interest costs
It has probably not escaped anyone that interest rates have increased significantly in recent years. This means a need to rethink the ...
Increased Transparency with Country-by-Country Reporting and GRI 207
In 2017, the Swedish Parliament adopted the government's legislative proposal regarding documentation for submitting country-by-country ...
Brazil: Changes in the country’s transfer pricing landscape
In recent years, Brazil has emerged as a crucial partner in the efforts of the Organisation for Economic Co-operation and Development ...
Public CbCR: Romania leads the way but Sweden is not far behind
In 2021, the EU Directive on Public Country-by-Country Reporting (“CbcR”) obligation came into force, by making it mandatory for certain ...
Pillar II - draft bill submitted to the Legal Council
OECD and G20 have been working on a project within the Inclusive Framework regarding a global minimum tax (Pillar II) for a number of ...
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 ...
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, ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
New tax on financial services sector announced
The Swedish government announced at a press conference on 31 August that it would present a proposal for a new tax on the financial ...
Summer greetings from Mikael Carlén
This spring, PwC has conducted the annual survey, “Skattebarometern 2019”, on attitudes to taxes and the tax system. The objective is to ...
End to tax-free pensions in Portugal
Swedish pensioners who have moved to Portugal have, under certain circumstances, not been liable to pay tax for their Swedish occupational ...
Server holdings may entail a permanent establishment
A few years ago, the Supreme Administrative Court quashed an advance ruling regarding the question if a foreign company's leasing of ...
New design of Tax matters
Welcome to the new Tax matters! Now, our tax blog has a new design, which will make it easier for you to navigate and read the latest news. ...
Extended hybrid regulations to mitigate tax avoidance
As of the 1 February, the Swedish Ministry of Finance launched a memorandum for consultation regarding the implementation of regulations in ...
A legislative proposal concerning reporting of cross-border arrangements
In a Tax matters article on the 3 April 2018, we reported on the introduction of a reporting obligation regarding cross-border ...
Extended scope for tax deferral treatment in China
We have previously written an article with an overview of the different proposals for the purpose of improving the business climate for ...
Transparency in the tax area in focus
The global discussion about transparency and tax reporting has expanded in the last couple of years, and a number of regulations have been ...
Mikael Carlén wishes you Happy Holidays!
2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there ...
Brexit and social security – what is happening?
Do you work with employees travelling between Sweden and the UK? If so, you are probably aware that the EU regulation (Regulation 883/2004) ...
Paying Taxes 2019 – global comparison of 190 tax systems
Paying 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 ...
New position – contracting of medical care personnel will be liable to VAT
As previously reported in Tax matters, the Supreme Administrative Court has announced a judgment (HFD 2018 ref. 41) implying that VAT is to ...
Important change as regards VAT on the contracting of medical care personnel
The Supreme Administrative Court (HFD) has determined that a staffing agency’s contracting out of medical care personnel is liable to VAT. ...
Swedish CFC regulations to be adapted to the EU Anti-Tax Avoidance Directive
The Swedish Government proposes that the Swedish CFC regulations be adapted to the EU Anti-Tax Avoidance Directive. Briefly speaking, this ...
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 ...
Changed VAT regulations for electronic services
The Government has proposed simplified rules for smaller companies with cross-border operations in electronic services applying to sales to ...
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 ...
Automated tax function – some tips along the way
All companies and organizations are facing major challenges in pace with the ever accelerating technological development we are currently ...
Who is the ultimate consumer of electricity in a data center?
The Swedish Tax Agency has published a guide line as to the entity to be seen to comprise the consumer of electricity used in a data ...
Improved business climate for foreign investors in China
Do you operate business or make investments in China, or have intentions in entering the Chinese market? This article will provide a brief ...
Current tax rates worldwide
In Worldwide Tax Summaries – Corporate Taxes 2018/19 (WWTS) you can obtain detailed information on current income tax rates, as well as on ...
Introduction of the new term ”economic employer” in Sweden is delayed
An increased tax liability for employees of foreign companies working temporarily in Sweden and the requirement that such foreign companies ...
New penalty provisions for breach of public records regulations
On 1 July new penalty provisions for the breach of public records regulations came into effect in Sweden. Breach of public records ...
Have you had to wait a long time for a decision from a governmental authority or agency?
A new administrative law came into effect on 1 July 2018. In this new administrative law, a legal remedy against unacceptably long ...
A tax deduction could be required when an invoice is paid to a foreign company
As regards payment of invoices, after 31 December 2019, to a foreign company for work performed in Sweden, the entity making the payment is ...
EU Commission proposes far-reaching VAT reform – part 2
At the end of 2017, the EU Commission presented a proposal for an extensive VAT reform as regards B2B supplies of goods within the EU. ...
Supplementary proposal regarding taxation of temporary work in Sweden
We have previously published articles regarding the Government’s proposal to introduce the term “economic employer” in Sweden. In May 2018, ...
Mikael Carlén wishes you a nice summer!
The spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed ...
New decision on the outsider rule
According 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 ...
The Supreme Administrative Court clarifies the terms applying in granting expert tax relief
The Supreme Administrative Court (HFD) has recently determined that an individual is not to be seen to meet the conditions required to be ...
Permanent stay still needs to be defined
In two decisions, the Supreme Administrative Court (HFD) have determined as to whether visits to Sweden are to be seen to be permanent ...
Tourist passes or cards are not seen to comprise a multiple use voucher
In an advance ruling, The Swedish Council for Advance Tax Rulings (SRN) has stated that the provision of a pass or card entitling right to ...
Swedish Government presents exposure draft to the Council on Legislation proposing the introduction of the concept ”economic employer” in Sweden
On 17 May, the Swedish Government presented an exposure draft to the Council on Legislation with a proposal to introduce the concept, ...
Proposed new tax regulations for the corporate sector
On May 3rd, the Swedish Government presented its proposed bill for new corporate tax regulations to the Parliament. The proposed bill ...
EU Court rules on third party trade
The EU Court has deemed that the rules on third party trading are applicable when a middle man in a chain transaction is registered for VAT ...
Comments and tips regarding this year’s income tax return
Companies with the calendar year as their financial year, are to file their income tax return for 2017 on no later than 2 July (1 August ...
Deduction of interest expenses – what does the Government’s proposal mean for the real estate sector?
On March 21, the Government presented a draft referral to the Council on Legislation with a proposal intended to counteract tax planning ...
Simplifications for the Law on Tax on Chemicals Proposed
After criticism was presented regarding the tax on chemicals, a third type of tax liable entity is proposed – the registered consignee. A ...
Swedish Council on Legislation’s presented with a proposal for a tax on safety reserves
On Wednesday, March, the Government presented its proposal for new tax rules for the corporate sector to the Council on Legislation. The ...
New law introducing a tax on air travel from 1 April – are you affected?
On 1 April 2018, a new law on tax on airline travel will come into effect. Will your company be affected? Air travel tax will be paid for ...
Proposed new tax regulations for the corporate sector
Yesterday, the Swedish government presented its proposal for new tax regulations for the corporate sector to the Council on Legislation. As ...
These industries will be subject to a special control by the Swedish Tax Agency in 2018
On February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra ...
The Administrative Court of Appeal’s decision regarding the securing of pension benefits through provisions to occupational pension institutions in Great Britain
The Administrative Court of Appeal tested various alternative motivations as regards the right of deduction, amongst other things, whether ...
Tax relief for limited tax liability taxpayers – a possibility?
An entity incurring limited tax liability but who requests to be taxed according to the Act on Income Tax can be covered by the regulations ...
The US tax reform – How are Swedish companies’ operations in the US affected?
The tax reform in the US, adopted in December 2017, is the largest change in that tax system since 1986. The reform, which came into effect ...
New Transfer Pricing Documentation Requirements in Poland
In January 2017, Poland introduced new transfer pricing documentation requirements affecting a large amount of multinational companies ...
Strategic choices for today’s tax functions
What is required for the corporate tax function to be able to meet the challenges associated with complex tax and business environments? In ...
New VAT provisions as regards vouchers
Currently, the EU VAT Directive lacks provisions as regards how vouchers (for example gift coupons, gift cards and other value ...
Older liens must be renewed prior to the end of 2018
Contractual liens which were registered before 1 July 1968 must be renewed with Lantmäteriet (national survey office) prior to the end of ...
Most popular Tax matters posts during 2017
During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging ...
The Swedish Tax Agency’s view of deduction of VAT in conjunction with the sale of subsidiaries
The Tax Agency has presented a position paper describing their view of the right of deduction of VAT on costs incurred on the sale of ...
Mikael Carlén wishes you Happy Holidays!
2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied ...
Intra-group financing – aspects to consider?
Multinational groups have been facing challenges when the transfer pricing of intra-group treasury operations and financing services have ...
Paid congestion tax and infrastructure charges will comprise a taxable benefit
Congestion tax and infrastructure fees incurred in private journeys undertaken with company cars, and which are paid by the employer, will ...
Change in the law and new practice regarding work permits
The Swedish Parliament has determined that the Swedish Migration Board can refrain from revoking a residence and work permit if the ...
CbCR – New activated relationships for Sweden as of 8th of December
Sweden now has 53 activated bilateral relationships for the automatic exchange of CbCR. Consequently, there is only a few countries left to ...
Calculation of tax surcharges – an overview of the regulations
On 30 November, the Committee examining the method for calculating tax surcharges presented its report (SOU 2017:94) to the Swedish ...
CbCR - Do Swedish MNEs need to think about "Secondary" filing?
Many Swedish MNEs are now getting ready to file their Country-by-Country report in Sweden by the end of the year, however, are they ...
Proposal for exit tax on certain capital assets when moving abroad
The Swedish Tax Agency recently presented a proposal to the Ministry of Finance on an exit tax on individuals moving abroad implying that ...
Proposal to require personnel registers in a number of types of operations
On 16 November 2017, the Swedish Government presented a proposal to introduce the requirement of personnel registers in a number of types ...
Paying Taxes 2018 – global comparison of 190 tax systems
Paying Taxes 2018 is a unique annual report produced as a cooperative effort between PwC and the World Bank Group. The report investigates ...
Country-by-Country Reporting – Converting Excel to XML
It is almost time to file the Country-by-Country report in a format called XML schema. Many multinational enterprises (MNEs) are now ...
Change in tax agreement between Sweden and China regarding certain transportation services
The Swedish Government has presented a proposal for a change in the existing tax treaty between Sweden and China. The change implies that ...
Swedish tax regulations in conflict with EU law
In a recent decision, the Supreme Administrative Court (HFD) determined that a Swedish private person receiving dividends from a non-listed ...
Brazil – a promising market for international business beyond its challenges
Brazil has long been considered one of the most promising markets for international business expansion, but also a very challenging one. ...
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
The EU Court has determined that marginal part-time work activities executed in the form of employment in another country by a ...
EU Commission proposes extensive VAT reform
The 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 ...
Changes of China’s investment climate for foreign companies
The world is changing in different aspects and areas, China and China's role in the world is changing as well. For Swedish and Western ...
Board fees are to be taxed as income from services – new transition period, according to the Swedish Tax Agency
We have previously reported on a decision by the Supreme Administrative Court (HFD), dated 20 June 2017, in which it was determined that ...
Defining Success – What KPI’s are driving the tax function today?
The role of the Tax function in operations has become broader and more complex. The question asked by many corporate managers is – What ...
The Importance of being ‘Brexit’ Ready
The fourth round of negotiations between the EU and the UK concluded on 28 September 2017. The UK has in the last two months released ...
Proposal that preliminary tax at source be included on all invoices for services provided where there is no “F-tax card“
In June, the Swedish Tax Agency presented a memorandum with a proposal for the introduction of the term “economic employer” into Swedish ...
Proposal requiring employees from abroad to personally visit the Swedish Tax Agency on the basis of certain conditions
In June, the Tax Agency presented a memorandum with a proposal to introduce the term “economic employer” into Swedish tax legislation. The ...
Tax proposals in the autumn budget for 2018 – a summary
Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within ...
The real estate industry and interest deductions
The real estate industry is in focus in the context of the Government’s current tax initiatives. The most recent proposal from the ...
A US tax reform on the way
There are a number of signals pointing towards a forthcoming reform of the tax code in the US and that this might materialize already at ...
Tax compliance for Swedish companies in India
Over the years, the potential tax compliances in India has been one of the key area of deliberation for many foreign companies while ...
Valuable information regarding income tax rates in more than 150 countries
In Worldwide Tax Summaries – Corporate Taxes 2017/18 (WWTS) you can obtain detailed information on current income tax rates, as well as on ...
A new Government proposal will make it easier to transfer your pension
Many people feel that controlling their pension savings after a couple of years of work is a real challenge as their pension benefits are ...
Special tax rules for financial leasing
As previously reported upon in Tax matters of 22 June 2017, the Swedish Government has distributed for consultation an extensive memorandum ...
Mikael Carlén wishes you a nice summer!
During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and ...
The Government proceeds with changed rules for taxation of employee stock options
In an article in Dagens industri, June 29, Mikael Damberg and Per Bolund presented the Government’s views as regards its proposal for new ...
Almedalen 2017 – a brief summary
Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact ...
Tax Professional of the future
One often hears the statement that a company’s most important asset is its personnel. After the strong technological progress we have ...
Board fees to be taxed as income from services – but this does not apply to Board assignments established prior to 20 June 2017
We have previously written about a decision by the Supreme Administrative Court (HFD) from 20 June 2017 in which it was determined that ...
How could Swedish companies be affected by Brexit and an American tax reform?
Brexit has been initiated and in the US there is a discussion about a major tax reform. What will be the effects of these developments for ...
Final (?) proposal for new 3:12 rules
On 8 June, the Government presented its consultation report to the Council of Legislation regarding the proposal for new 3:12 rules. This ...
Sweden signs multilateral convention to implement tax treaty measures
On 7 June, Sweden signed, together with 67 other countries, a multilateral convention to implement tax treaty related measures within the ...
Board fees will be taxed as income from services
The Supreme Administrative Court (HFD) has determined in favour of the Council for Advance Tax Ruling’s advance ruling implying that Board ...
The Swedish government proposes new corporate income tax rules
The government wishes to introduce a general EBIT or EBITDA based limitation to deduct net interest expenses in the corporate sector. In ...
Swedish Vat rules on tax adjustments are rejected by the Administrative Court of Appeal
The Administrative Court of Appeal has determined in a decision that the Swedish VAT rules on tax adjustment as regards real estate ...
Robotic Process Automation enhances the effectiveness of the tax function
Companies are constantly working to improve and enhance the effectiveness of their operations. In our most recent report, the focus is how ...
Improved dispute solution within the EU regarding double taxation
The Economic and Financial Affairs Council configuration (Ecofin) has agreed on a proposal for a directive regarding double taxation ...
The personal responsibility of representatives for tax liabilities can be extensive
There are special rules implying that representatives of a legal entity can be required to pay the entity’s tax liabilities. In practice, a ...
Deduction of VAT is granted for costs incurred in conjunction with the sale of shares in subsidiaries
The Supreme Administrative Court has determined in a decision that a company can be granted deduction of input VAT on costs arising in ...
Renting out of VAT-exempt exhibition premises
The Administrative Court of Appeal believes that a property owner who is a sub-supplier to an exhibition arranger does not provide VAT ...
New 3:12 – Uncertain right to the end!
If the Government includes its proposal for new 3:12 regulations in the autumn budget, will the coalition parties, with the support of the ...
3:12-Proposal – Replies from the second round of consultation
The consultation replies to the Government’s re-worked proposal for changed 3:12 regulations for closely held companies have now been ...
How can today’s tax function comprise a strategic asset for your company?
The prize-winning leadership publication, strategy+business, has published an article based on PwC’s thought leadership series, ”Tax ...
Changed regulations for real estate owners – an analysis
The real estate packaging Committee presented its proposal for changed tax regulations for real estate owners on 30 March. Less than one ...
Changed rules for real estate owners – this is the Government’s proposal!
On 30 March, the Government’s so-called real estate packaging Committee presented its proposal for changes in the regulations regarding ...
Implementation of a beneficial ownership register
A new register of beneficial ownership will be introduced as a stage in EU’s work to prevent money laundering and the financing of ...
MAP Resolution was Considered a Binding Settlement
The Tax Court in Canada has recently appointed a Mutual Agreement Procedure (“MAP”) resolution between two competent authorities, to be a ...
State aid and transfer pricing – Where are we headed?
In a number of recent decisions on state aid, the European Commission requires EU countries to recover billions of euros from companies ...
Sale or a gift of real estate?
When real estate is transferred from a private individual to a related party, an assessment is made as to whether the transaction is to be ...
Brexit and a new tax year in the UK – what will happen in 2017?
Yesterday, the UK’s exit from the EU began and this process is expected to continue for two years. There has been a great deal of ...
New tax from 1 July – requires measures to be undertaken by everyone purchasing electronic products from abroad
As we have previously reported on in Tax matters, a new law will come into effect on 1 April 2017 regarding levying a tax on chemicals in ...
Heavy vehicle, truck and trailer traffic will produce a surplus for public finances
An investigation report produced by PwC at the request of the Confederation of Swedish Enterprise evidences that truck transport companies ...
Establishing business operations in Sweden – What do I need to consider?
Due to the fact that the economic situation in Sweden is very advantageous now, we see an increased interest on behalf of foreign companies ...
VAT risk for hotels used for refugee housing
In previous position statements, the Swedish Tax Agency has described its view of VAT liability in the context of the renting out of rooms ...
Arm’s length pricing in the transfer of intangible assets
The Administrative Court of Appeal Jönköping has recently determined in a case that the correction rule is applicable as regards pricing in ...
The Swedish Tax Agency is making checks in these industries in 2017
Each year, the Tax Agency announces the industries on which they will focus in their work to counter-act errors and cheating. Through the ...
The Swedish Tax Agency clarifies the notification procedure on country-by-country reporting
According to the Swedish legislation on country-by-country reporting, Swedish entities and foreign permanent establishments in Sweden ...
Committee’s proposal for a financial sector tax is scrapped
Last week the Swedish Government announced that it will not proceed with the current investigative committee’s proposal for a tax on the ...
The parliament adopts new legislation on transfer pricing documentation and country-by-country reporting
March 1st, the parliament adopted the government’s proposal on transfer pricing documentation and country-by-country reporting. The ...
Municipal real estate sales – what’s happening with VAT?
Today, many municipalities are choosing to sell all or parts of their real estate holdings due to political or operational economic ...
Changes to the US tax system
As Tax matters previously reported upon, Donald Trump launched already during his Presidential campaign a program to significantly reduce ...
Two foreign pension funds were denied restitution of Swedish withholding tax
The Swedish Supreme Administrative Court has, in two separate judgements, ruled that two foreign pension funds were not entitled to ...
Reduced energy tax on own produced renewal solar power
The Government plans to exempt solar power from energy tax if the solar power is produced in small plants located where the electricity is ...
New Rules for Transfer Pricing Transparency in China – Challenges and Changes
The new Chinese Transfer Pricing legislation goes beyond OECD’s Based Erosion and Profit Shifting (BEPS) Action 13 in terms of transfer ...
Sustainability as a tax focus
PwC has previously written about sustainability being 2017’s tax issue. Recently, the think tank, SNS, Studieförbundet Näringsliv och ...
The Council on Legislation’s exposure draft implies enhanced consumer protection as regards financial advisory services
On 19 January, the Government presented an exposure draft to the Council on Legislation with a proposal for new regulations for the ...
Regularly recurring visits could constitute a permanent stay in Sweden
According to a very recent advance ruling, regularly recurring visits to Sweden, totalling 111 nights during a twelve month period, are ...
Effective processes are increasingly important for corporate tax functions
Global companies operate environments with increasingly complicated tax rules and transparency requirements. This places increased demands ...
How will your company’s VAT treatment be impacted by the new definition of real estate?
As we have reported on previously in Tax matters, the meaning of the term ”real estate” changed, in terms of VAT liability, at the end of ...
Invoicing Board fees via one’s own limited liability company doesn’t always work tax-wise
According to an advance ruling from the Council for Advanced Tax Rulings, Board fees are to be taxed as income from employment. Only in ...
Tax on waste – the term ”waste treatment plant”
The Supreme Administrative Court has decided that only waste which is transferred to a physically and cadastrially separated landfill area ...
Taxation of consulting services provided to a previous employer via one’s own company
Last autumn the Council for Advance Tax Rulings issued an advance ruling stating that a part owner in a consulting company who changes his ...
Create the correct expectations regarding your share-based incentive program
Do you have employees who have received shares and, then, have been disappointed in the fact that they need to pay tax on the benefit? From ...
New VAT on prize money
The EU Court has determined that prize money received in horse racing competitions is not to be included in the taxation base for VAT. ...
Deductions for hospitality expenses - now the clarification has arrived!
As we have previously written about in Tax matters, the rules concerning deductibility for hospitality are changing at the turn of the ...
VAT exemption for organisations and companies with limited current sales
As previously reported upon, the Government has proposed the introduction of a threshold amount as regards the liability of VAT ...
2016 Tax Chronicle
2016 was a good tax year for our clients and writing about this evokes positive memories and images. Many medium-sized companies expanded ...
You can now apply for voluntary tax liability for energy tax on electricity
The Swedish Parliament has decided that a party consuming electricity on a large scale (at least 20 GWh per year) may be approved as a ...
Further proposals for simplifying VAT handling
In previous blog post we have written that work is underway on simplifying and modernising VAT legislation in the EU. A couple of weeks ago ...
Final days for closely held company part owners to pay any possible income tax arrears
Monday the 12th of December is the final day for many closely held company part owners to pay any possible income tax arrears for income ...
Proposed Tax on Air Travel
The proposal for tax on air travel presented to the government was formulated in terms of comprising a tax on commercial air travel. This ...
Time to assess salary distribution for December 2016
We are quickly approaching the end of the year and it is, therefore, high time, to consider the salary level of a part owner in adapting ...
Positive proposal for the non-profit sector regarding sponsoring
The Ministry of Finance has presented two positive proposals for the non-profit sector. One of the proposals implies that compensation for ...
Paying Taxes 2017 – comparison of the tax systems in 190 global economies
Paying Taxes 2017 is a cooperative research publication produced by PwC and the World Bank with the aim of comparing the tax systems in 190 ...