In recent times, the Swedish government has initiated comprehensive reviews of the tax rules surrounding corporate donations to non-profit organizatio [...]
On 19 January 2026, the Swedish Government received a report on income tax incentives for research and development (R&D). The report outlines two [...]
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 [...]
Today, a non-profit organisation or trust operating business activities which are subject to income tax is liable for VAT regardless of the amount of [...]
The Tax Agency has proposed a threshold of net sales less than SEK 30,000. This proposal implies that companies with this limited amount of sales do n [...]
During the transfer pricing conference in Paris on 14 March 2016, representatives from the OECD, tax authorities, corporate leaders and transfer prici [...]
The Supreme Administrative Court will now, once again, test whether it is correct that the Tax Agency denies deduction of VAT on consulting expenses, [...]
Once a year, the Swedish Entrepreneurship Forum compiles and presents research regarding entrepreneurship relevant in the context of forthcoming legis [...]
The Tax Agency recently presented a proposal for changed rules for transfer pricing documentation. This proposal implies that the current rules for tr [...]
A new definition of “real estate” will be introduced within the VAT area next year. The new rules have their basis in an EU Regulation (Nr. 1042/2013) [...]
The Government has decided to extend the 3:12 Committee’s review period until 1 November 2016. The Committee’s work, as we have written previously, is [...]
On 15 April, the Supreme Administration Court (HFD) announced a decision implying that a Swedish securities fund has the right to obtain a certificate [...]
Almost one year has passed since FATCA came into effect in Sweden and the reporting requirements are now being defined and strengthened. Following is [...]
Companies with a financial year corresponding to the calendar year are to file their income tax returns for 2015 no later than 1 July 2016. Below are [...]
In the environmental tax area, the Government proceeds with a number of different proposals, which have already been announced. Certain changes are al [...]
”Building our society takes precedence over tax reductions”. Investments in traditional welfare areas and in refugee issues comprise the major compone [...]
The Incentive Committee’s proposal has been submitted for consultation. However, the parties involved in the consultation procedure are not to provide [...]
In January 2010, the Supreme Administrative Court issued five decisions, all of which addressed the issue of the manner in which the term ”same or sim [...]
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 be expecte [...]
The Ministry of Finance has proposed a change in these regulations that will affect, amongst other entities, banks and insurance companies. This chang [...]
It is beginning to be time to negotiate salaries for 2016. In this context, it can be good to also discuss benefits incurring tax advantages. This app [...]
In a debate article, the Centre Party has proposed the introduction of a consumption tax to simplify the situation for businesses operating within the [...]
Each year the Swedish Tax Agency selects special areas on which to execute more stringent controls. Are you impacted by this year’s special controls?
Applicable threshold amount, interest, salary basis and investor deduction are four important factors in this year’s income tax return. Here we presen [...]
On 18 March the Supreme Administrative Court (HFD) delivered a decision in a case addressing the question of classification of a foreign investment fu [...]
The OECD’s final reports regarding BEPS are extensive and contain more than 1,600 pages of analysis and recommendations. How these recommendations wil [...]
The Committee presented its proposal for changed tax rules as regards incentive programs on March 15. The Committee’s report incorporates, primarily, [...]
On 15 March, TCO (The Swedish Confederation of Professional Employees) publically presented its new, and more thoroughly worked through, proposal for [...]
Many companies have personnel working abroad. Regardless of whether this refers to secondment during a longer period of time, to a shorter assignment [...]
The Ministry of Finance has proposed the introduction of the elimination of the right of deduction of representation costs referring to lunches, dinne [...]
The Swedish Supreme Administrative Court (HFD) has determined that it is possible to reduce tax from 57 percent to 25 percent on the basis of transfer [...]
The Administrative Court of Appeal has determined in a new decision that the depreciation of goodwill is to be considered for transfer pricing purpose [...]
The Swedish Tax Agency has recently published a written guidance which could result in a major impact on VAT for real estate owners letting sports pre [...]