---
title: PwC | Tax matters – The Swedish tax blog
description: As a market leader in tax advisory, PwC provides you with the latest news, analyses, and insights on taxation – everything you need to stay ahead.
image: https://blogg.pwc.se/hubfs/tax-matters-thumb-1200x630.jpg
---

[![pwc-logo-1](https://blogg.pwc.se/hs-fs/hubfs/Imported%20sitepage%20images/pwc-logo-1.png?width=200&name=pwc-logo-1.png)](https://blogg.pwc.se/)

## Tax matters - Sweden's tax blog

## Latest articles

[![People in a meeting](https://blogg.pwc.se/hs-fs/hubfs/samtal_f%C3%A5t%C3%B6lj.jpg?width=400&name=samtal_f%C3%A5t%C3%B6lj.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-inquiry-taxation-of-board-fees)

### [New inquiry into the taxation of board fees](https://blogg.pwc.se/taxmatters-en/new-inquiry-taxation-of-board-fees)

The Swedish Government has appointed an inquiry to review the tax treatment of remuneration derived from board appointments and other assignments of a \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Frida Grahn](https://blogg.pwc.se/taxmatters-en/author/frida-grahn) & [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

17 September 2026|Read time: 6 min

[![Labb med experter](https://blogg.pwc.se/hs-fs/hubfs/woodenlab_650.jpg?width=400&name=woodenlab_650.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-swedish-expert-tax-relief)

### [Draft legislative referral regarding Swedish expert tax relief](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-swedish-expert-tax-relief)

In June, the Government submitted a draft legislative referral that included, among other things, more generous rules on the Swedish expert tax relief \[...\]

[Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)

Contact: [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

4 September 2026|Read time: 9 min

[![Yellow fields and a blue sky with clouds](https://blogg.pwc.se/hs-fs/hubfs/landskap.jpg?width=400&name=landskap.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-continuous-stay)

### [Draft legislative referral on the concept of “continuous stay”](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-continuous-stay)

At last, we appear to be getting a clear and unambiguous definition of the concept of “continuous stay” (Swe: stadigvarande vistelse). In November 202 \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)

Contact: [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

19 August 2026|Read time: 5 min

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Sortera:[Alla](https://blogg.pwc.se/taxmatters-en)[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes)

Alla kategorier

- [Alla](https://blogg.pwc.se/taxmatters-en)
- [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)
- [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)
- [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)
- [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes)
- [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)
- [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)
- [Seminars and courses](https://blogg.pwc.se/taxmatters-en/topic/seminars-and-courses)
- [Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)
- [Legal](https://blogg.pwc.se/taxmatters-en/topic/legal)
- [Pension](https://blogg.pwc.se/taxmatters-en/topic/pension)
- [Rekommenderad](https://blogg.pwc.se/taxmatters-en/topic/rekommenderad)

[![New inquiry into the taxation of board fees](https://blogg.pwc.se/hs-fs/hubfs/samtal_f%C3%A5t%C3%B6lj.jpg?width=400&name=samtal_f%C3%A5t%C3%B6lj.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-inquiry-taxation-of-board-fees)

### [New inquiry into the taxation of board fees](https://blogg.pwc.se/taxmatters-en/new-inquiry-taxation-of-board-fees)

The Swedish Government has appointed an inquiry to review the tax treatment of remuneration derived from board appointments and other assignments of a \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Frida Grahn](https://blogg.pwc.se/taxmatters-en/author/frida-grahn) & [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

17 September 2026|Read time: 6 min

[![Draft legislative referral regarding Swedish expert tax relief](https://blogg.pwc.se/hs-fs/hubfs/woodenlab_650.jpg?width=400&name=woodenlab_650.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-swedish-expert-tax-relief)

### [Draft legislative referral regarding Swedish expert tax relief](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-swedish-expert-tax-relief)

In June, the Government submitted a draft legislative referral that included, among other things, more generous rules on the Swedish expert tax relief \[...\]

[Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)

Contact: [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

4 September 2026|Read time: 9 min

[![Draft legislative referral on the concept of “continuous stay”](https://blogg.pwc.se/hs-fs/hubfs/landskap.jpg?width=400&name=landskap.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-continuous-stay)

### [Draft legislative referral on the concept of “continuous stay”](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-continuous-stay)

At last, we appear to be getting a clear and unambiguous definition of the concept of “continuous stay” (Swe: stadigvarande vistelse). In November 202 \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)

Contact: [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

19 August 2026|Read time: 5 min

[![Tax reduction for donations by legal entities – from 2026](https://blogg.pwc.se/hs-fs/hubfs/handslag.jpg?width=400&name=handslag.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-reduction-donations-2026)

### [Tax reduction for donations by legal entities – from 2026](https://blogg.pwc.se/taxmatters-en/tax-reduction-donations-2026)

Since 1 January 2026, legal entities that make donations to non-profit organisations approved by tax agency can receive a tax reduction. The purpose i \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended), [Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)

Contact: [Rúbia Monteiro](https://blogg.pwc.se/taxmatters-en/author/rúbia-monteiro) & [Lukas Nilsson](https://blogg.pwc.se/taxmatters-en/author/lukas-nilsson)

6 May 2026|Read time: 7 min

[![Reinvention – and why tax is at the centre of events](https://blogg.pwc.se/hs-fs/hubfs/GettyImages-651191586_650.jpg?width=400&name=GettyImages-651191586_650.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/reinvention-tax-centre-events)

### [Reinvention – and why tax is at the centre of events](https://blogg.pwc.se/taxmatters-en/reinvention-tax-centre-events)

The world is moving. Rapidly. And in multiple directions simultaneously. Climate transition, the AI revolution, geopolitical shifts, demographic chang \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Cecilia Fornstedt & Peter Heyne](https://blogg.pwc.se/taxmatters-en/author/cecilia-fornstedt-peter-heyne)

23 April 2026|Read time: 7 min

[![Review of Corporate Tax Incentives for Donations and Sponsorship](https://blogg.pwc.se/hs-fs/hubfs/balans.jpg?width=400&name=balans.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/review-tax-donations-sponsorship)

### [Review of Corporate Tax Incentives for Donations and Sponsorship](https://blogg.pwc.se/taxmatters-en/review-tax-donations-sponsorship)

In recent times, the Swedish government has initiated comprehensive reviews of the tax rules surrounding corporate donations to non-profit organizatio \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Oscar Warglo](https://blogg.pwc.se/taxmatters-en/author/oscar-warglo)

6 March 2026|Read time: 11 min

[![New tax proposals on research and development](https://blogg.pwc.se/hs-fs/hubfs/forskning_provror.jpg?width=400&name=forskning_provror.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-tax-proposals-research-development)

### [New tax proposals on research and development](https://blogg.pwc.se/taxmatters-en/new-tax-proposals-research-development)

On 19 January 2026, the Swedish Government received a report on income tax incentives for research and development (R&D). The report outlines two \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Elisabeth Dahlén](https://blogg.pwc.se/taxmatters-en/author/elisabeth-dahlén)

18 February 2026|Read time: 10 min

[![Swedish tax relief for foreign key personnel – new salary threshold](https://blogg.pwc.se/hs-fs/hubfs/_GettyImages-693275072_650_2.png?width=400&name=_GettyImages-693275072_650_2.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedish-tax-relief-foreign-key-personnel)

### [Swedish tax relief for foreign key personnel – new salary threshold](https://blogg.pwc.se/taxmatters-en/swedish-tax-relief-foreign-key-personnel)

A new income year means a new monthly salary threshold, at least SEK 88,801, for foreign nationals to qualify for tax relief in Sweden. As in previous \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

6 February 2026|Read time: 5 min

[![New 3:12 Rules Enter into Force on 1 January 2026](https://blogg.pwc.se/hs-fs/hubfs/kollegor_diskuterar.jpg?width=400&name=kollegor_diskuterar.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-312-rules)

### [New 3:12 Rules Enter into Force on 1 January 2026](https://blogg.pwc.se/taxmatters-en/new-312-rules)

When the Swedish Parliament (Riksdagen) approved the expenditure frames and revenue estimates in the Government’s Budget Bill on 26 November 2025, it \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Ida Lejerdal & Oscar Warglo](https://blogg.pwc.se/taxmatters-en/author/ida-lejerdal-oscar-warglo)

9 December 2025|Read time: 9 min

[![Decided: SINK tax reduced to 20 percent in two steps](https://blogg.pwc.se/hs-fs/hubfs/GettyImages-506891224%20(2)_650.png?width=400&name=GettyImages-506891224%20(2)_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/sink-tax-reduced)

### [Decided: SINK tax reduced to 20 percent in two steps](https://blogg.pwc.se/taxmatters-en/sink-tax-reduced)

The Swedish Parliament has recently decided to reduce the SINK tax (Special Income Tax for Non-Residents) from 25 percent to 22.5 percent starting Jan \[...\]

[Pension](https://blogg.pwc.se/taxmatters-en/topic/pension), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Cecilia Arrhenius & Izabelle Brown](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius-izabelle-brown)

2 December 2025|Read time: 3 min

[![UK Transfer Pricing: New Regulations Beyond OECD Standards](https://blogg.pwc.se/hs-fs/hubfs/man_resv%C3%A4ska.jpg?width=400&name=man_resv%C3%A4ska.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/uk-transfer-pricing-new-regulations)

### [UK Transfer Pricing: New Regulations Beyond OECD Standards](https://blogg.pwc.se/taxmatters-en/uk-transfer-pricing-new-regulations)

The UK has marked a new era of transfer pricing (TP) compliance, introducing regulations and guidance that not only align with the OECD Transfer Prici \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Alice Hanfelt & Sakshi Dhawan](https://blogg.pwc.se/taxmatters-en/author/alice-hanfelt-sakshi-dhawan)

30 October 2025|Read time: 7 min

[![Tax Transparency 2025: Progress made, more work ahead](https://blogg.pwc.se/hs-fs/hubfs/kontorsm%C3%B6te-i-skyskrapa.jpg?width=400&name=kontorsm%C3%B6te-i-skyskrapa.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-transparency-sustainability)

### [Tax Transparency 2025: Progress made, more work ahead](https://blogg.pwc.se/taxmatters-en/tax-transparency-sustainability)

Although more Swedish listed companies are improving their tax transparency, this year's review shows that the differences between companies are signi \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Hanna Myronicheva & Femke Van der Zeijden](https://blogg.pwc.se/taxmatters-en/author/hanna-myronicheva-femke-van-der-zeijden)

15 October 2025|Read time: 6 min

[![EU Ruling on VAT and Transfer Pricing in Intra-Group Transactions](https://blogg.pwc.se/hs-fs/hubfs/kollegor-1365567295_650-1.png?width=400&name=kollegor-1365567295_650-1.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/eu-ruling-vat-transfer-pricing)

### [EU Ruling on VAT and Transfer Pricing in Intra-Group Transactions](https://blogg.pwc.se/taxmatters-en/eu-ruling-vat-transfer-pricing)

The Court of Justice of the European Union (“CJEU”) has ruled that intra-group services provided by a parent company to its subsidiaries should genera \[...\]

[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Henrik Ivarsson & Ola Persson](https://blogg.pwc.se/taxmatters-en/author/henrik-ivarsson-ola-persson)

13 October 2025|Read time: 5 min

[![F-tax: New rules for foreign companies](https://blogg.pwc.se/hs-fs/hubfs/man_lyssnar_lurar-1.jpg?width=400&name=man_lyssnar_lurar-1.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/f-tax-foreign-companies)

### [F-tax: New rules for foreign companies](https://blogg.pwc.se/taxmatters-en/f-tax-foreign-companies)

The Swedish Parliament has now adopted the government’s proposal to change the rules regarding approval and revocation of F-tax. The new rules were pr \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Frida Grahn & Izabelle Brown](https://blogg.pwc.se/taxmatters-en/author/frida-grahn-izabelle-brown)

9 October 2025|Read time: 6 min

[![Court Clarifies Link between Transfer Pricing Adjustments and VAT](https://blogg.pwc.se/hs-fs/hubfs/Untitled-2.jpg?width=400&name=Untitled-2.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/transfer-pricing-adjustments-vat)

### [Court Clarifies Link between Transfer Pricing Adjustments and VAT](https://blogg.pwc.se/taxmatters-en/transfer-pricing-adjustments-vat)

The Court of Justice of the European Union (“CJEU") delivered a judgment on September 4, 2025, in the case of Arcomet Towercranes (C-726/23), concerni \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Amanda Ivansson & Anders Carlbom](https://blogg.pwc.se/taxmatters-en/author/amanda-ivansson-anders-carlbom)

8 October 2025|Read time: 7 min

[![New rules for the leasing of vessels may affect taxation](https://blogg.pwc.se/hs-fs/hubfs/fartyg_containrar.jpg?width=400&name=fartyg_containrar.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/leasing-vessels-taxation)

### [New rules for the leasing of vessels may affect taxation](https://blogg.pwc.se/taxmatters-en/leasing-vessels-taxation)

The Swedish government has published a bill which proposes new rules that will make it easier to charter in and charter out vessels on bareboat charte \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Rebecka Fröjd & Ulrika Lundh Eriksson](https://blogg.pwc.se/taxmatters-en/author/rebecka-frojd-ulrika-lundh-eriksson)

19 June 2025|Read time: 6 min

[![The new interest deduction rules are getting closer](https://blogg.pwc.se/hs-fs/hubfs/kollegor.jpg?width=400&name=kollegor.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-interest-deduction-rules-closer)

### [The new interest deduction rules are getting closer](https://blogg.pwc.se/taxmatters-en/new-interest-deduction-rules-closer)

About a year ago, a proposal was submitted for changed (and hopefully improved) interest deduction rules for companies in Sweden. Following the usual \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Vidar Ambrosiani](https://blogg.pwc.se/taxmatters-en/author/vidar-ambrosiani)

11 June 2025|Read time: 9 min

[![Recent Amendments to Danish Transfer Pricing Legislation](https://blogg.pwc.se/hs-fs/hubfs/bro_oresund.jpg?width=400&name=bro_oresund.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/amendments-danish-transfer-pricing)

### [Recent Amendments to Danish Transfer Pricing Legislation](https://blogg.pwc.se/taxmatters-en/amendments-danish-transfer-pricing)

Transfer pricing regulations govern the pricing of transactions between related parties, ensuring that such dealings reflect terms that would be agree \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Amanda Ivansson & Rayssa Gutterres Costa](https://blogg.pwc.se/taxmatters-en/author/amanda-ivansson-rayssa-gutterres-costa)

10 June 2025|Read time: 5 min

[![New Swedish court decision – internal loans deductible in most situations](https://blogg.pwc.se/hs-fs/hubfs/PwC_Geom_Illus_RGB_26_pink_650-4.png?width=400&name=PwC_Geom_Illus_RGB_26_pink_650-4.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/court-decision-internal-loans)

### [New Swedish court decision – internal loans deductible in most situations](https://blogg.pwc.se/taxmatters-en/court-decision-internal-loans)

The right to deduct interest expenses on internal loans is, and has long been, the subject of both the legislature and the courts. The issue has given \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Constantina Boberg](https://blogg.pwc.se/taxmatters-en/author/constantina-boberg)

14 May 2025|Read time: 6 min

[![ESG effects on transfer pricing](https://blogg.pwc.se/hs-fs/hubfs/kvinna-anv%C3%A4nder-surfplatta-vid-gr%C3%B6nska.jpg?width=400&name=kvinna-anv%C3%A4nder-surfplatta-vid-gr%C3%B6nska.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/esg-effects-transfer-pricing)

### [ESG effects on transfer pricing](https://blogg.pwc.se/taxmatters-en/esg-effects-transfer-pricing)

Transfer pricing is the practice of pricing dealings between related parties with reference to comparable dealings between unrelated parties on the op \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Oisin Challoner & Amanda Ivansson](https://blogg.pwc.se/taxmatters-en/author/oisin-challoner-amanda-ivansson)

10 April 2025|Read time: 6 min

[![Nordic tax treaty to undergo judicial review](https://blogg.pwc.se/hs-fs/hubfs/GettyImages-922709706_650%20-%20Copy.jpg?width=400&name=GettyImages-922709706_650%20-%20Copy.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/nordic-tax-treaty-judicial-review)

### [Nordic tax treaty to undergo judicial review](https://blogg.pwc.se/taxmatters-en/nordic-tax-treaty-judicial-review)

The Swedish Supreme Administrative Court in November 2024 ruled on a case concerning the elimination of double taxation under the Nordic tax treaty. T \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Vidar Ambrosiani & Sebastian Pettersson](https://blogg.pwc.se/taxmatters-en/author/vidar-ambrosiani-sebastian-pettersson)

2 April 2025|Read time: 5 min

[![A New Era: Public Country-by-Country Reporting in Sweden](https://blogg.pwc.se/hs-fs/hubfs/bro.jpg?width=400&name=bro.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/public-country-by-country-reporting-sweden)

### [A New Era: Public Country-by-Country Reporting in Sweden](https://blogg.pwc.se/taxmatters-en/public-country-by-country-reporting-sweden)

For large multinational companies with a calendar-based fiscal year and a turnover exceeding 8 billion Swedish kronor over the past two years, 2025 wi \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Emelie Kokkinakis & Amanda Ivansson](https://blogg.pwc.se/taxmatters-en/author/emelie-kokkinakis-amanda-ivansson)

25 March 2025|Read time: 8 min

[![Proposal for special taxation rules for Carried Interest](https://blogg.pwc.se/hs-fs/hubfs/PwC_Geom_Illus_RGB_19%20(2)_650-1.png?width=400&name=PwC_Geom_Illus_RGB_19%20(2)_650-1.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/proposal-carried-interest)

### [Proposal for special taxation rules for Carried Interest](https://blogg.pwc.se/taxmatters-en/proposal-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 interest, wa \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Martin Ekdahl](https://blogg.pwc.se/taxmatters-en/author/martin-ekdahl)

11 February 2025|Read time: 7 min

[![F-tax: Proposal for new rules for foreign companies](https://blogg.pwc.se/hs-fs/hubfs/GettyImages-1365692265_650-3.png?width=400&name=GettyImages-1365692265_650-3.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/f-tax-proposal-new-rules)

### [F-tax: Proposal for new rules for foreign companies](https://blogg.pwc.se/taxmatters-en/f-tax-proposal-new-rules)

The Swedish government has issued a memorandum containing a proposal to change the rules regarding the approval and revocation of F-tax. The proposal, \[...\]

[Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Frida Grahn & Sara Heslyk](https://blogg.pwc.se/taxmatters-en/author/frida-grahn-sara-heslyk)

20 December 2024|Read time: 5 min

[![Amount B – Navigating the Uncertainty Before Implementation](https://blogg.pwc.se/hs-fs/hubfs/kvinna-industri-1422090283_650.jpg?width=400&name=kvinna-industri-1422090283_650.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/amount-b-before-implementation)

### [Amount B – Navigating the Uncertainty Before Implementation](https://blogg.pwc.se/taxmatters-en/amount-b-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 consultation. Since \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Anna Baranowska & Amanda Ivansson](https://blogg.pwc.se/taxmatters-en/author/anna-baranowska-amanda-ivansson)

18 December 2024|Read time: 7 min

[![New Advance Ruling on Carried Interest](https://blogg.pwc.se/hs-fs/hubfs/_kvinna-med-paraply-1176776036_650.png?width=400&name=_kvinna-med-paraply-1176776036_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-advance-ruling-carried-interest)

### [New Advance Ruling on Carried Interest](https://blogg.pwc.se/taxmatters-en/new-advance-ruling-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. The main q \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Vidar Ambrosiani](https://blogg.pwc.se/taxmatters-en/author/vidar-ambrosiani)

17 October 2024|Read time: 3 min

[![Pillar II - Proposal to the Council on Legislation](https://blogg.pwc.se/hs-fs/hubfs/teammote-1419159360_650.png?width=400&name=teammote-1419159360_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/pillar-ii-proposal-legislation)

### [Pillar II - Proposal to the Council on Legislation](https://blogg.pwc.se/taxmatters-en/pillar-ii-proposal-legislation)

Recently, a lot of attention has been given to the Pillar 2 administrative guideline published in June 2024 as the completion of the domestic law on t \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Elisabeth Dahlén](https://blogg.pwc.se/taxmatters-en/author/elisabeth-dahlén)

27 September 2024|Read time: 13 min

[![Draft proposal on effective supervision on green bond emittents](https://blogg.pwc.se/hs-fs/hubfs/AdobeStock_633314010_650.png?width=400&name=AdobeStock_633314010_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/draft-proposal-green-bond-emittents)

### [Draft proposal on effective supervision on green bond emittents](https://blogg.pwc.se/taxmatters-en/draft-proposal-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 other environme \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Hanna Myronicheva & Femke Van der Zeijden](https://blogg.pwc.se/taxmatters-en/author/hanna-myronicheva-femke-van-der-zeijden)

14 June 2024|Read time: 2 min

[![Interest on the tax account is rising - take charge of your interest costs](https://blogg.pwc.se/hs-fs/hubfs/_teammote-1463557059%20(1)_650.png?width=400&name=_teammote-1463557059%20(1)_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/interest-tax-account-rising)

### [Interest on the tax account is rising - take charge of your interest costs](https://blogg.pwc.se/taxmatters-en/interest-tax-account-rising)

It has probably not escaped anyone that interest rates have increased significantly in recent years. This means a need to rethink the management of th \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Vidar Ambrosiani & Hjalmar Leander Zaar](https://blogg.pwc.se/taxmatters-en/author/vidar-ambrosiani-hjalmar-leander-zaar)

30 May 2024|Read time: 4 min

[![Increased Transparency with Country-by-Country Reporting and GRI 207](https://blogg.pwc.se/hs-fs/hubfs/_glad-affarsman-1511532251_650.png?width=400&name=_glad-affarsman-1511532251_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/increased-transparency-reporting)

### [Increased Transparency with Country-by-Country Reporting and GRI 207](https://blogg.pwc.se/taxmatters-en/increased-transparency-reporting)

In 2017, the Swedish Parliament adopted the government's legislative proposal regarding documentation for submitting country-by-country reporting to t \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Amanda Ivansson & Evelina Dahlsjö](https://blogg.pwc.se/taxmatters-en/author/amanda-ivansson-evelina-dahlsjo)

11 April 2024|Read time: 7 min

‹[1](https://blogg.pwc.se/taxmatters-en)[2](https://blogg.pwc.se/taxmatters-en/page/2)[3](https://blogg.pwc.se/taxmatters-en/page/3)[…](https://blogg.pwc.se/taxmatters-en/page/7)[11](https://blogg.pwc.se/taxmatters-en/page/11)[12](https://blogg.pwc.se/taxmatters-en/page/12)[›](https://blogg.pwc.se/taxmatters-en/page/2)

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