Latest articles
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 ...
Subscribe to Tax matters
Get the latest news, directly to your inbox
Om du inte får fram något formulär via knappen ovan, klicka här!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 ...
Former Finance Minister, Erik Åsbrink: Introduce a flat tax model
I have previously written a blog post about the Central Bank’s Jubilee Fund’s and Skatteadademin’s (The Swedish Tax Academy’s) tax seminar ...
Tax exemption for biofuels
The EU Commission has approved of an extension of the Swedish tax exemption on biofuels. The decision applies to biogas used as fuel up to ...
Magnus Johnsson wishes you Happy Holidays!
Once again, an eventful tax year to sum up! This year, I am writing this in English as from the year-end we will launch Tax matters in ...
Finance Minister wants to review the tax system
Magdalena Andersson wants to have a review made of the tax system. She has never, previously, been well-defined in her argumentation. The ...
Tax and Technology: An unusual partnership
In all likelihood, multi-national enterprises (MNE’s) are going to face a number of challenges in the area of transfer pricing reporting ...
Future tax functions require data analysis
The tax function is one of the largest consumers of data within a given organisation. The constantly increasing volumes of data which are ...
Webcast: Country-by-Country reporting: Ready to Execute?
OECDs final report on Action plan 13 – Transfer Pricing documentation and Country-by-Country reporting on Base Erosion and Profit Shifting ...
Expert tax and artist tax within professional sporting clubs
The number of foreign players in the Swedish Hockey League and Hockeyallsvenskan (second highest league in the ice hockey system) is ...
Salary payments and other important year-end issues for owners of close companies
Christmas is around the corner and now in December there is a final chance for active partowners of close companies to pay salaries ...
Ten years of declining tax rates for Swedish companies
During the last ten years, the total tax pressure on companies in Sweden has been decreasing steadily to 49 percent (down from 54 percent ...
Requirement of a personnel register in the construction industry to also apply to property owners
Beginning at year-end, new regulations will apply stipulating that personnel registers are to be kept to identify all personnel working at ...
Tax audits within transfer pricing – beginning with the end in mind
We see a growing scrutinity and increasing sophistication of tax authories and a growth in audit activity. Preparing the company on an ...
Clearer rules regarding place of employment
In a new written statement, the Swedish Tax Agency clarifies where employees with exchangeable work places are to be considered having ...
Guide for global transfer pricing regulations
In our most recent issue of International Transfer Pricing 2015/16 you find a user-friendly reference guide describing the transfer pricing ...
How is the tax function impacted by increased transparency requirements?
In pace with increased requirements for transparency, companies need to increasingly consider how to handle tax issues in their ...
Inquiry into energy tax on electricity
The government investigative committee has now submitted its final report in which it presents a series of proposals for changes to the ...
International tax trends affecting entrepreneur-led companies
Tougher tax competition and opportunities to pay less tax on investments and profits from research and development are some of the trends ...
No expansion of RUT tax relief in government’s supplementary budget
The Swedish government’s amending budget for 2016 that was presented on Thursday contains no tax hikes. The SEK 11billion increase in ...
Let out your house tax-free
The housing shortage in Sweden is a hotly debated topic in Swedish media and among Swedish politicians, not least with regard to finding ...
Liberal Party’s tax proposal would increase VAT
In an opinion piece in Swedish daily, Dagens Nyheter on 9 November, the Swedish Liberal Party proposes a sweeping tax reform. In the ...