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PwC summarises the tax proposals in the autumn budget bill for 2017

The autumn budget for 2017, which was presented to the Swedish Parliament on September 20, includes a number of Government proposals ...

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PwC monitors tax issues in the autumn budget bill for 2017 – a summary of known proposals

Tuesday, 20 September, Finance Minister, Magdalena Andersson will present the Government’s autumn budget bill to Parliament. Below, we ...

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Long-term effect of court decisions on passive ownership

In January 2010, the Supreme Administrative Court issued five decisions, all of which addressed the issue of the manner in which the term ...

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PwC monitors tax proposals in the 2016 spring budget – a summary of known proposals

On Wednesday, 13 April, the Ministry of Finance will present its spring budget for 2016. Following is a list of the tax proposals which can ...

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Points to consider for part owners of closely held companies in preparing their income tax returns

Applicable threshold amount, interest, salary basis and investor deduction are four important factors in this year’s income tax return. ...

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Shares in a closely held company transferred as a gift can result in changed tax level

The Swedish Supreme Administrative Court (HFD) has determined that it is possible to reduce tax from 57 percent to 25 percent on the basis ...

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