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The industries subject to special control by the Tax Agency in 2016
Each year the Swedish Tax Agency selects special areas on which to execute more stringent controls. Are you impacted by this year’s special ...
Points to consider for part owners of closely held companies in preparing their income tax returns
Applicable threshold amount, interest, salary basis and investor deduction are four important factors in this year’s income tax return. ...
Surprising decision on foreign investment funds – the legislators learn a lesson?
On 18 March the Supreme Administrative Court (HFD) delivered a decision in a case addressing the question of classification of a foreign ...
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Om du inte får fram något formulär via knappen ovan, klicka här!The impact of BEPS on Swedish companies
The OECD’s final reports regarding BEPS are extensive and contain more than 1,600 pages of analysis and recommendations. How these ...
Qualified employee stock options in the proposal from the Committee reviewing the tax treatment of incentive schemes
The Committee presented its proposal for changed tax rules as regards incentive programs on March 15. The Committee’s report incorporates, ...
TCO driving a new tax reform
On 15 March, TCO (The Swedish Confederation of Professional Employees) publically presented its new, and more thoroughly worked through, ...
Important considerations in administering personnel working abroad
Many companies have personnel working abroad. Regardless of whether this refers to secondment during a longer period of time, to a shorter ...
Proposal for elimination of deduction of representation costs
The Ministry of Finance has proposed the introduction of the elimination of the right of deduction of representation costs referring to ...
Shares in a closely held company transferred as a gift can result in changed tax level
The Swedish Supreme Administrative Court (HFD) has determined that it is possible to reduce tax from 57 percent to 25 percent on the basis ...
Depreciation of goodwill to be considered for transfer pricing purposes
The Administrative Court of Appeal has determined in a new decision that the depreciation of goodwill is to be considered for transfer ...
New view of VAT liability as regards the letting of sports premises
The Swedish Tax Agency has recently published a written guidance which could result in a major impact on VAT for real estate owners letting ...
Tax function of the future as an integrated part of the finance function
The integration of the tax function with the finance function can result in a number of advantages for a company’s business operations. ...
Swedish Tax Agency clarifies its view of VAT on factoring
In a new position statement, the Tax Agency specifies the circumstances in which factoring and invoice discounting comprise VAT liable ...
Taxation of companies in the new sharing economy
Sharing is currently a big trend. Sharing is deemed to be sustainable, resource-efficient and sound. Using your own resources and assets in ...
The new 3:12 rules committee are getting towards the finish line. What tax increases for owners of closely held companies can we expect?
The current 3:12 rules committee reviewing the taxation of dividends and capital gains for owners of closely held companies is now in its ...
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 ...
Landfill tax – deduction for construction work
The Council for Advance Tax Rulings has determined that tax on waste used for the construction of partitions in fire cells at landfills is ...
Capital gains on disposals of foreign companies became taxable
In two decisions the Administrative Court has found that two foreign companies with a limited liability company form are not ”equivalent” ...
Web seminar: Tax as a critical component in every Finance transformation effort
This web seminar is a continuation of PwC’s report series, Tax Function of the Future. On Thursday, 11 February our specialists within Tax ...
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 ...
New testing as to whether part-owners can provide management services to a limited partnership without incurring VAT liability
The Supreme Administrative Court will, once again, test the issue of whether the compensation a part-owner receives for providing services ...
The Swedish Tax Agency releases its report on interest expense deduction in the corporate sector
The Tax Agency has stated that interest deductions equivalent to SEK 16 billion have been denied during 2015. Legal processes are expected ...
Is corporatisation, after all, a trend within associations and clubs?
The question of allowing professional sports associations to corporatise has been rejected on a number of occasions at the annual meetings ...
Give away a portion of your house or apartment to double the ROT deduction
If you are the sole owner of your home and plan to undertake a major renovation of the premises, it can be appropriate, in certain cases, ...
The Tax Agency issues a statement on the ongoing question of VAT on printing services
The Tax Agency provides clarification in a new guidance stating that buyers of printed products will not be hit by any VAT costs due to the ...
BEPS – The Tax Agency’s explanation regarding changes in transfer pricing
The Tax Agency states in their explanation of the proposed changes found in the BEPS action plan, Actions 8-10 regarding OECD’s transfer ...
Tax year 2015 shows the the way for 2016
If 2015 was a relatively calm tax year, then 2016 could see a real explosion of new developments. New corporate taxation regulations and a ...
Most popular Tax matters posts during 2015
The 3:12-taxation of non-listed companies and their shareholders, how you can rent out your tenant owner apartment tax free, the ...
Customers have the right to re-claim printing VAT from their printers
The Supreme Court has now made a decision on the outstanding issue as regards so-called printing VAT; that is, that printing customers have ...
The Swedish tax blog now in English
We have listened to you who read our blog and have spoken with our clients both within and outside Sweden, and we now taking a major step ...