---
title: PwC | Tax matters – The Swedish tax blog (10)
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. (10)
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

## Subscribe to Tax Matters

Get the latest news, directly to your inbox

[Yes, I'd like to subscribe to Tax matters](https://cloud.email.pwc.se/tm-en-hubspot)

## Contact a tax advisor

Do you need more information or do you have a question?

[Get in Touch](https://www.pwc.se/kontakt)

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)

[![Public country-by-country reporting: Tax transparency and CSR](https://blogg.pwc.se/hs-fs/file-373357742-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Globe-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Globe-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/public-country-by-country-reporting)

### [Public country-by-country reporting: Tax transparency and CSR](https://blogg.pwc.se/taxmatters-en/public-country-by-country-reporting)

Public country-by-country reporting (CbCR) is a mandatory reporting requirement to increase tax transparency measures. Companies need to respond in a \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: PwC

7 June 2016|Read time: 5 min

[![Proposal for new property taxation as regards production of electricity and heat](https://blogg.pwc.se/hs-fs/file-372694001-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Lightbulb-1-solid_0004_red.png?width=400&name=PwC-skatteradgivning-Lightbulb-1-solid_0004_red.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/proposal-for-new-property-taxation)

### [Proposal for new property taxation as regards production of electricity and heat](https://blogg.pwc.se/taxmatters-en/proposal-for-new-property-taxation)

In the autumn of 2014, the Government appointed a new committee to undertake a review of property taxation and of the taxation of electricity producin \[...\]

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

Contact: [Fredrik Jonsson](https://blogg.pwc.se/taxmatters-en/author/fredrik-jonsson)

3 June 2016|Read time: 7 min

[![The Tax Agency continues to be restrictive in issuing certificates of residence to Swedish funds](https://blogg.pwc.se/hs-fs/file-371022453-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-tax-agency-continues-to-be-restrictive-in-issuing-certificates-of-residence)

### [The Tax Agency continues to be restrictive in issuing certificates of residence to Swedish funds](https://blogg.pwc.se/taxmatters-en/the-tax-agency-continues-to-be-restrictive-in-issuing-certificates-of-residence)

As we have previously written about in Tax matters, the Supreme Administrative Court on 15 April 2016 ruled that a Swedish securities fund has the rig \[...\]

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

Contact: Daniel Glückman

31 May 2016|Read time: 3 min

[![Municipalities have an increased right to compensation for costs relating to representation](https://blogg.pwc.se/hs-fs/file-344350901-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-board-governance.png?width=400&name=PwC-skatteradgivning-board-governance.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/municipalities-have-an-increased-right-to-compensation)

### [Municipalities have an increased right to compensation for costs relating to representation](https://blogg.pwc.se/taxmatters-en/municipalities-have-an-increased-right-to-compensation)

The Administrative Court of Appeal has determined that the municipalities’ right to compensation according to the municipal compensation system is to \[...\]

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

Contact: [Christina Grape](https://blogg.pwc.se/taxmatters-en/author/christina-grape)

30 May 2016|Read time: 4 min

[![Economic trends impacting corporate taxation](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Illustrationer_PwC/henrik_mitelman_454x499px_SMALL.jpg?width=400&name=henrik_mitelman_454x499px_SMALL.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/economic-trends-impacting-corporate-taxation)

### [Economic trends impacting corporate taxation](https://blogg.pwc.se/taxmatters-en/economic-trends-impacting-corporate-taxation)

Dagens industri’s columnist, Henrik Mitelman, was one of the speakers at PwC’s Entrepreneurs Evening and presented his own, personal views of the curr \[...\]

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

Contact: PwC

27 May 2016|Read time: 7 min

[![Proposal for net sales threshold for VAT – of major significance for the non-profit sector](https://blogg.pwc.se/hs-fs/file-373354067-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Group-outline_0005_orange.png?width=400&name=PwC-skatteradgivning-Group-outline_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/proposal-for-net-sales-threshold-for-vat)

### [Proposal for net sales threshold for VAT – of major significance for the non-profit sector](https://blogg.pwc.se/taxmatters-en/proposal-for-net-sales-threshold-for-vat)

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 \[...\]

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

Contact: [Christina Grape](https://blogg.pwc.se/taxmatters-en/author/christina-grape)

26 May 2016|Read time: 3 min

[![Proposed threshold on net sales for VAT registration](https://blogg.pwc.se/hs-fs/file-371027983-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Percent-3-solid_0005_orange.png?width=400&name=PwC-skatteradgivning-Percent-3-solid_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/proposed-threshold-on-net-sales-for-vat-registration)

### [Proposed threshold on net sales for VAT registration](https://blogg.pwc.se/taxmatters-en/proposed-threshold-on-net-sales-for-vat-registration)

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 \[...\]

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

Contact: [Christina Grape](https://blogg.pwc.se/taxmatters-en/author/christina-grape)

25 May 2016|Read time: 3 min

[![BEPS - Profit allocation models with Chinese companies](https://blogg.pwc.se/hs-fs/file-346252425-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-asset-management.png?width=400&name=PwC-skatteradgivning-asset-management.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/beps-profit-allocation-models-with-chinese-companies)

### [BEPS - Profit allocation models with Chinese companies](https://blogg.pwc.se/taxmatters-en/beps-profit-allocation-models-with-chinese-companies)

During the transfer pricing conference in Paris on 14 March 2016, representatives from the OECD, tax authorities, corporate leaders and transfer prici \[...\]

[Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: [Dimitri Gankin](https://blogg.pwc.se/taxmatters-en/author/dimitri-gankin)

24 May 2016|Read time: 3 min

[![New testing of right of deduction of VAT in conjunction with the sale of a subsidiary](https://blogg.pwc.se/hs-fs/file-374894050-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen-1-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Pen-1-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-testing-of-right-of-deduction-of-vat)

### [New testing of right of deduction of VAT in conjunction with the sale of a subsidiary](https://blogg.pwc.se/taxmatters-en/new-testing-of-right-of-deduction-of-vat)

The Supreme Administrative Court will now, once again, test whether it is correct that the Tax Agency denies deduction of VAT on consulting expenses, \[...\]

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

Contact: PwC

20 May 2016|Read time: 3 min

[![Taxation of employee stock options in focus at the Swedish Entrepreneurship Summit](https://blogg.pwc.se/hs-fs/file-344350901-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-board-governance.png?width=400&name=PwC-skatteradgivning-board-governance.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/taxation-of-employee-stock-options-in-focus-at-the-swedish-entrepreneurship-summit)

### [Taxation of employee stock options in focus at the Swedish Entrepreneurship Summit](https://blogg.pwc.se/taxmatters-en/taxation-of-employee-stock-options-in-focus-at-the-swedish-entrepreneurship-summit)

Once a year, the Swedish Entrepreneurship Forum compiles and presents research regarding entrepreneurship relevant in the context of forthcoming legis \[...\]

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

Contact: PwC

19 May 2016|Read time: 4 min

[![Swedish Tax Agency proposes changed rules for transfer pricing documentation](https://blogg.pwc.se/hs-fs/file-369972114-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen+Paper-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Pen+Paper-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedish-tax-agency-proposes-changed-rules-for-transfer-pricing-documentation)

### [Swedish Tax Agency proposes changed rules for transfer pricing documentation](https://blogg.pwc.se/taxmatters-en/swedish-tax-agency-proposes-changed-rules-for-transfer-pricing-documentation)

The Tax Agency recently presented a proposal for changed rules for transfer pricing documentation. This proposal implies that the current rules for tr \[...\]

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

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

13 May 2016|Read time: 7 min

[![New definition of “real estate” within the EU could result in changes in the Swedish VAT Act](https://blogg.pwc.se/hs-fs/file-372711951-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-House-2-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-House-2-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-definition-of-real-estate-within-the-eu-could-result-in-changes)

### [New definition of “real estate” within the EU could result in changes in the Swedish VAT Act](https://blogg.pwc.se/taxmatters-en/new-definition-of-real-estate-within-the-eu-could-result-in-changes)

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) \[...\]

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

Contact: [Jesper Öberg](https://blogg.pwc.se/taxmatters-en/author/jesper-oberg)

11 May 2016|Read time: 7 min

[![Extended review period for the 3:12 Committee – tax increases expected](https://blogg.pwc.se/hs-fs/file-373318587-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Clock-1-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Clock-1-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/extended-review-period-for-the-312-committee)

### [Extended review period for the 3:12 Committee – tax increases expected](https://blogg.pwc.se/taxmatters-en/extended-review-period-for-the-312-committee)

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 \[...\]

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

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

3 May 2016|Read time: 3 min

[Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedish-funds-granted-the-right-to-a-certificate-of-residence)

### [Swedish funds granted the right to a certificate of residence](https://blogg.pwc.se/taxmatters-en/swedish-funds-granted-the-right-to-a-certificate-of-residence)

On 15 April, the Supreme Administration Court (HFD) announced a decision implying that a Swedish securities fund has the right to obtain a certificate \[...\]

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

Contact: PwC

28 April 2016|Read time: 5 min

[Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/fatca-which-dates-will-be-important-this-year)

### [FATCA – Which dates will be important this year?](https://blogg.pwc.se/taxmatters-en/fatca-which-dates-will-be-important-this-year)

Almost one year has passed since FATCA came into effect in Sweden and the reporting requirements are now being defined and strengthened. Following is \[...\]

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

Contact: Daniel Glückman

26 April 2016|Read time: 4 min

[Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/income-tax-return-tips-for-the-2016-filing)

### [Income tax return tips for the 2016 filing](https://blogg.pwc.se/taxmatters-en/income-tax-return-tips-for-the-2016-filing)

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 \[...\]

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

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

25 April 2016|Read time: 6 min

[![Environmental taxes and other excise duties in the Spring Fiscal Policy Bill 2016 and Budget Bill for 2017](https://blogg.pwc.se/hs-fs/file-373359247-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Factory-solid_0004_red.png?width=400&name=PwC-skatteradgivning-Factory-solid_0004_red.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/environmental-taxes-and-other-excise-duties-in-the-spring-fiscal-policy-bill)

### [Environmental taxes and other excise duties in the Spring Fiscal Policy Bill 2016 and Budget Bill for 2017](https://blogg.pwc.se/taxmatters-en/environmental-taxes-and-other-excise-duties-in-the-spring-fiscal-policy-bill)

In the environmental tax area, the Government proceeds with a number of different proposals, which have already been announced. Certain changes are al \[...\]

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

Contact: [Fredrik Jonsson](https://blogg.pwc.se/taxmatters-en/author/fredrik-jonsson)

21 April 2016|Read time: 8 min

[![Few new developments in the Government’s Spring Fiscal Policy Bill 2016](https://blogg.pwc.se/hs-fs/file-369967824-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Clipboard-solid_0005_orange.png?width=400&name=PwC-skatteradgivning-Clipboard-solid_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/few-new-developments-in-the-governments-spring-fiscal-policy-bill-2016)

### [Few new developments in the Government’s Spring Fiscal Policy Bill 2016](https://blogg.pwc.se/taxmatters-en/few-new-developments-in-the-governments-spring-fiscal-policy-bill-2016)

”Building our society takes precedence over tax reductions”. Investments in traditional welfare areas and in refugee issues comprise the major compone \[...\]

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

Contact: PwC

18 April 2016|Read time: 7 min

[![The Incentive Committee’s proposal has been submitted for consultation](https://blogg.pwc.se/hs-fs/file-372718986-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen-2-solid_0005_orange.png?width=400&name=PwC-skatteradgivning-Pen-2-solid_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-incentive-committees-proposal)

### [The Incentive Committee’s proposal has been submitted for consultation](https://blogg.pwc.se/taxmatters-en/the-incentive-committees-proposal)

The Incentive Committee’s proposal has been submitted for consultation. However, the parties involved in the consultation procedure are not to provide \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Michal Herink](https://blogg.pwc.se/taxmatters-en/author/michal-herink)

14 April 2016|Read time: 2 min

[![Long-term effect of court decisions on passive ownership](https://blogg.pwc.se/hs-fs/hubfs/kvinna_skrivbord.jpg?width=400&name=kvinna_skrivbord.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/long-term-effect-of-court-decisions-on-passive-ownership)

### [Long-term effect of court decisions on passive ownership](https://blogg.pwc.se/taxmatters-en/long-term-effect-of-court-decisions-on-passive-ownership)

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 \[...\]

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

Contact: [Andreas Stranne](https://blogg.pwc.se/taxmatters-en/author/andreas-stranne)

13 April 2016|Read time: 2 min

[![PwC monitors tax proposals in the 2016 spring budget – a summary of known proposals](https://blogg.pwc.se/hs-fs/file-369966474-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Bank_red.png?width=400&name=PwC-skatteradgivning-Bank_red.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/pwc-monitors-tax-proposals-in-the-2016-spring-budget-a-summary-of-known-proposal)

### [PwC monitors tax proposals in the 2016 spring budget – a summary of known proposals](https://blogg.pwc.se/taxmatters-en/pwc-monitors-tax-proposals-in-the-2016-spring-budget-a-summary-of-known-proposal)

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 \[...\]

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

Contact: [Andreas Stranne](https://blogg.pwc.se/taxmatters-en/author/andreas-stranne)

12 April 2016|Read time: 6 min

[![Proposal for prohibited deduction of interest expenses on certain subordinated loans](https://blogg.pwc.se/hs-fs/file-371022453-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/proposal-for-prohibited-deduction-of-interest-expenses)

### [Proposal for prohibited deduction of interest expenses on certain subordinated loans](https://blogg.pwc.se/taxmatters-en/proposal-for-prohibited-deduction-of-interest-expenses)

The Ministry of Finance has proposed a change in these regulations that will affect, amongst other entities, banks and insurance companies. This chang \[...\]

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

Contact: [Lennart Staberg](https://blogg.pwc.se/taxmatters-en/author/lennart-staberg)

11 April 2016|Read time: 3 min

[![Tax-free benefits in this spring’s salary negotiations](https://blogg.pwc.se/hs-fs/file-344350901-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-board-governance.png?width=400&name=PwC-skatteradgivning-board-governance.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-free-benefits-in-this-springs-salary-negotiations)

### [Tax-free benefits in this spring’s salary negotiations](https://blogg.pwc.se/taxmatters-en/tax-free-benefits-in-this-springs-salary-negotiations)

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 \[...\]

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

Contact: PwC

7 April 2016|Read time: 4 min

[![The sharing economy – the Centre Party proposes a consumption tax](https://blogg.pwc.se/hs-fs/file-371031943-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Percent-3-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Percent-3-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-sharing-economy-the-centre-party-proposes-a-consumption-tax)

### [The sharing economy – the Centre Party proposes a consumption tax](https://blogg.pwc.se/taxmatters-en/the-sharing-economy-the-centre-party-proposes-a-consumption-tax)

In a debate article, the Centre Party has proposed the introduction of a consumption tax to simplify the situation for businesses operating within the \[...\]

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

Contact: PwC

6 April 2016|Read time: 3 min

[![The industries subject to special control by the Tax Agency in 2016](https://blogg.pwc.se/hs-fs/file-373353742-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Clipboard-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Clipboard-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-industries-subject-to-special-control-by-the-tax-agency-in-2016)

### [The industries subject to special control by the Tax Agency in 2016](https://blogg.pwc.se/taxmatters-en/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 controls?

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: Daniel Glückman

4 April 2016|Read time: 3 min

[![Points to consider for part owners of closely held companies in preparing their income tax returns](https://blogg.pwc.se/hs-fs/file-374889595-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Form.png?width=400&name=PwC-skatteradgivning-Form.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/points-to-consider-for-part-owners-of-closely-held-companies)

### [Points to consider for part owners of closely held companies in preparing their income tax returns](https://blogg.pwc.se/taxmatters-en/points-to-consider-for-part-owners-of-closely-held-companies)

Applicable threshold amount, interest, salary basis and investor deduction are four important factors in this year’s income tax return. Here we presen \[...\]

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

Contact: [Andreas Stranne](https://blogg.pwc.se/taxmatters-en/author/andreas-stranne)

1 April 2016|Read time: 11 min

[![Surprising decision on foreign investment funds – the legislators learn a lesson?](https://blogg.pwc.se/hs-fs/file-371022453-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/surprising-decision-on-foreign-investment-funds)

### [Surprising decision on foreign investment funds – the legislators learn a lesson?](https://blogg.pwc.se/taxmatters-en/surprising-decision-on-foreign-investment-funds)

On 18 March the Supreme Administrative Court (HFD) delivered a decision in a case addressing the question of classification of a foreign investment fu \[...\]

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

Contact: PwC

31 March 2016|Read time: 6 min

[![The impact of BEPS on Swedish companies](https://blogg.pwc.se/hs-fs/file-372718986-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen-2-solid_0005_orange.png?width=400&name=PwC-skatteradgivning-Pen-2-solid_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-impact-of-beps-on-swedish-companies)

### [The impact of BEPS on Swedish companies](https://blogg.pwc.se/taxmatters-en/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 recommendations wil \[...\]

[Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: Pär Magnus Wiséen

30 March 2016|Read time: 2 min

[![Qualified employee stock options in the proposal from the Committee reviewing the tax treatment of incentive schemes](https://blogg.pwc.se/hs-fs/file-344350901-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-board-governance.png?width=400&name=PwC-skatteradgivning-board-governance.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/qualified-employee-stock-options-in-the-proposal-from-the-committee)

### [Qualified employee stock options in the proposal from the Committee reviewing the tax treatment of incentive schemes](https://blogg.pwc.se/taxmatters-en/qualified-employee-stock-options-in-the-proposal-from-the-committee)

The Committee presented its proposal for changed tax rules as regards incentive programs on March 15. The Committee’s report incorporates, primarily, \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Michal Herink](https://blogg.pwc.se/taxmatters-en/author/michal-herink)

29 March 2016|Read time: 5 min

[![TCO driving a new tax reform](https://blogg.pwc.se/hs-fs/file-373360692-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen-2-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Pen-2-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tco-driving-a-new-tax-reform)

### [TCO driving a new tax reform](https://blogg.pwc.se/taxmatters-en/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, proposal for \[...\]

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

Contact: PwC

18 March 2016|Read time: 5 min

[‹](https://blogg.pwc.se/taxmatters-en/page/9)[1](https://blogg.pwc.se/taxmatters-en)[2](https://blogg.pwc.se/taxmatters-en/page/2)[…](https://blogg.pwc.se/taxmatters-en/page/5)[8](https://blogg.pwc.se/taxmatters-en/page/8)[9](https://blogg.pwc.se/taxmatters-en/page/9)[10](https://blogg.pwc.se/taxmatters-en/page/10)[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/11)

### What do you want help with?

- [Services](https://www.pwc.se/en/services.html)
- [Consulting](https://www.pwc.se/en/services/consulting.html)
- [People and Organisation](https://www.pwc.se/en/services/consulting/people-organisation.html)
- [Risk Management](https://www.pwc.se/en/services/risk-management.html)
- [Audit and Assurance](https://www.pwc.se/en/services/audit-and-assurance.html)
- [Tax](https://www.pwc.se/en/services/tax-sweden.html)
- [Legal](https://www.pwc.se/en/services/legal.html)

### Doing business in Sweden

- [Doing business in Sweden](https://www.pwc.se/en/business-sweden.html)
- [Type of precense](https://www.pwc.se/en/business-sweden/type-of-presence.html)
- [Tax issues](https://www.pwc.se/en/business-sweden/taxes-sweden.html)
- [Operational matters](https://www.pwc.se/en/business-sweden/operational-matters-sweden.html)
- [Registration requirements](https://www.pwc.se/en/business-sweden/registration-requirement-sweden.html)
- [Compensate our employees](https://www.pwc.se/en/business-sweden/compensate-employees.html)

### About PwC

- [About us](https://www.pwc.se/en/about-us.html)
- [Offices](https://www.pwc.se/sv/kontor.html)
- [Global pressreleases](https://press.pwc.com/)

© 2018 - 2026 PwC.

All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see [www.pwc.com/structure](https://www.pwc.com/structure) for further details.

- [Integritetspolicy](https://www.pwc.se/integritetspolicy)
- [Cookies](https://www.pwc.se/cookies)
- [Legal](https://www.pwc.se/sv/om-pwc/ansvarsfriskrivning.html)
- [Site provider](https://www.pwc.se/siteprovider)

```json
{
  "@context" : "https://schema.org",
  "@type" : "WebSite",
  "name" : "PwC",
  "potentialAction" : {
    "@type" : "SearchAction",
    "query-input" : "required name=search_term_string",
    "target" : "https://blogg.pwc.se/search?term={search_term_string}"
  },
  "url" : "https://blogg.pwc.se"
}
```

```json
{
  "@context" : "https://schema.org",
  "@type" : "WebPage",
  "name" : "PwC | Tax matters – The Swedish tax blog (10)",
  "url" : "https://blogg.pwc.se/taxmatters-en/page/10"
}
```