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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 ...

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Tax on financial services distributed for consultation

The report on the tax on financial services (SOU 2016:76) which was presented on 7 November 2016 has now been sent by the Government for ...

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Interest on withholding tax levied in conflict with EU law

The Supreme Administrative Court has determined that interest is to be charged on repaid withholding tax when the levied tax is in conflict ...

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The Tax Agency continues to be restrictive in issuing certificates of residence to Swedish funds

As we have previously written about in Tax matters, the Supreme Administrative Court on 15 April 2016 ruled that a Swedish securities fund ...

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