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 [...]
The integration of the tax function with the finance function can result in a number of advantages for a company’s business operations. Consequently, [...]
In a new position statement, the Tax Agency specifies the circumstances in which factoring and invoice discounting comprise VAT liable operations and [...]
Sharing is currently a big trend. Sharing is deemed to be sustainable, resource-efficient and sound. Using your own resources and assets in a variety [...]
The current 3:12 rules committee reviewing the taxation of dividends and capital gains for owners of closely held companies is now in its final round. [...]
The Tax Agency has presented a proposal to the government that employers present, from the income year 2018, employer returns on a per person basis.
The Council for Advance Tax Rulings has determined that tax on waste used for the construction of partitions in fire cells at landfills is deductible.
In two decisions the Administrative Court has found that two foreign companies with a limited liability company form are not ”equivalent” to Swedish l [...]
This web seminar is a continuation of PwC’s report series, Tax Function of the Future. On Thursday, 11 February our specialists within Tax Reporting & [...]
The changes proposed in BEPS Action 7 could impact the taxation of employees working abroad. It is, therefore, important that the human resources depa [...]
The Supreme Administrative Court will, once again, test the issue of whether the compensation a part-owner receives for providing services to his or h [...]
The Tax Agency has stated that interest deductions equivalent to SEK 16 billion have been denied during 2015. Legal processes are expected as the rule [...]
The question of allowing professional sports associations to corporatise has been rejected on a number of occasions at the annual meetings of the Swed [...]
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, to give a po [...]
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 much debat [...]
The Tax Agency states in their explanation of the proposed changes found in the BEPS action plan, Actions 8-10 regarding OECD’s transfer pricing guide [...]
If 2015 was a relatively calm tax year, then 2016 could see a real explosion of new developments. New corporate taxation regulations and a decision on [...]
The 3:12-taxation of non-listed companies and their shareholders, how you can rent out your tenant owner apartment tax free, the municipalities’ finan [...]
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 right [...]
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 forward and [...]
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 in December [...]
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 and includi [...]
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 English. I also [...]
Magdalena Andersson wants to have a review made of the tax system. She has never, previously, been well-defined in her argumentation. The Finance Mini [...]
In all likelihood, multi-national enterprises (MNE’s) are going to face a number of challenges in the area of transfer pricing reporting and execution [...]
The tax function is one of the largest consumers of data within a given organisation. The constantly increasing volumes of data which are to be handle [...]
OECDs final report on Action plan 13 – Transfer Pricing documentation and Country-by-Country reporting on Base Erosion and Profit Shifting (BEPS) cont [...]
The number of foreign players in the Swedish Hockey League and Hockeyallsvenskan (second highest league in the ice hockey system) is increasing steadi [...]
Christmas is around the corner and now in December there is a final chance for active partowners of close companies to pay salaries referring to salar [...]
During the last ten years, the total tax pressure on companies in Sweden has been decreasing steadily to 49 percent (down from 54 percent in 2004). Th [...]
Beginning at year-end, new regulations will apply stipulating that personnel registers are to be kept to identify all personnel working at a given bui [...]