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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 ...

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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 ...

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New, but also old, rules for tax deferral at the sale of private residences

The Government has now presented its proposal for changed deferment rules. The ceiling amount on deferment is no longer to apply and a ...

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Swedish Tax Agency proposes monthly employer’s contributions statements per employee

The Tax Agency has presented a proposal to the government that employers present, from the income year 2018, employer returns on a per ...

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BEPS may impact Swedish companies with employees working abroad

The changes proposed in BEPS Action 7 could impact the taxation of employees working abroad. It is, therefore, important that the human ...

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Swedish taxation of employee stock options and shares schemes earned abroad is in conflict with EU law

In two advance rulings, the Supreme Administrative Court has established that the taxation of EU citizens for benefits in the form of ...

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