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 attitudes towards tax and the tax system. A sample of Swedish companies and business owners were surveyed to gather their views on tax and the tax climate in Sweden.

During the same period, Tax matters presented the “Skattekartan 2019” interview series, in which Swedish political parties were asked to describe the challenges and changes they considered most important.

Based on the survey and the interviews, the differences between what business owners and politicians feel is most important to reform, and to what extent, were discussed at one of PwC’s seminars during Almedalen Week in July. Tax matters covered the event, as well as this year’s autumn budget, which did not contain any surprises however.

It is also exciting to note how international events, trends, and regulations are impacting Sweden and a possible tax reform. Events such as Brexit, and trends such as tax competition between countries, tax levels, sustainability and transparency are all having an effect. As is the DAC6 Directive on disclosure obligations for some cross-border arrangements, and the new interest deduction limitation rules. Events, trends and regulations like these mean that Sweden is probably facing a number of partial reforms of the Swedish tax system. They also affect a possible future tax reform.

I am looking forward to an exciting and eventful winter and spring in 2020. Follow us on social media, and on Tax matters (Swedish and English).

Finally, together with Tax & Legal at PwC, I would like to wish everyone Happy Holidays!