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New information due to covid-19 regarding VAT treatment of bad debts

The Swedish Tax Agency has published a new guideline with the purpose to facilitate companies’ VAT treatment of bad debts. We explain what ...

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The Swedish Tax Agency’s New Approach to Intra-Group Financial Guarantees

The Swedish Tax Agency's two previous positions on financial guarantees are being reconsidered in order to better align with international ...

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Exemption from customs duties and VAT on imports: an effect of Covid-19

When importing goods from non-EU countries, customs should be cleared and customs duties and VAT should be paid. As a result of the ...

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39 billion in additional support measures for companies

At a press conference on the morning of April 30, the government, together with the Center and the Liberals, presented additional measures ...

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Temporary discount for rental costs – this is how it works

The Swedish government has proposed to allocate SEK 5 billion in order to reduce rental costs for companies in sectors hard-hit due to the ...

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Support measures at focus in the government's spring budget

On the morning of 15 April, the Swedish government presented its proposal for the spring budget. As expected, the budget contains measures ...

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Further support measures in response to the Coronavirus

At a press conference in the afternoon of April 14, the Swedish Government presented additional measures to support Swedish companies. A ...

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VAT reporting during the Corona crisis

The Swedish Tax Agency has announced that a company, due to the Corona crisis, may have an opportunity to change how it reports VAT. This ...

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Temporary deferrals and representative responsibility - what applies?

Companies can now apply to postpone payment of taxes and fees. But what about when companies apply for temporary deferral – can ...

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Temporarily reduced employer contributions – this is how it works

Companies in Sweden can now request reduced employer contributions for up to 30 employees. It is one of the government's support measures ...

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Tax on plastic carrier bags - what to know

The Swedish government has proposed that tax on plastic carrier bags should be levied from 1 May 2020. What does the legislation prescribe ...

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The Swedish Tax Agency’s special controls in 2020

Personal expenses, undeclared benefits and the cleaning and transport sectors. These are the areas that the Swedish Tax Agency will have ...

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New expanded crisis package for small and medium sized corporations

On the evening of March 25 the Swedish government presented an expanded crisis package to help Swedish small and medium sized corporations ...

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No change in social security coverage for Öresund commuters

Commuters in the Öresund region can work from home without having to worry about a change of social security coverage. Försäkringskassan ...

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New report: Tax measures in response to COVID-19

Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive ...

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Strengthen your company’s liquidity by revising the preliminary tax payments

The Government has proposed an action package to support companies following the outbreak of covid-19. However, there are also other ...

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Possible deferral of payment regarding taxes and fees

In order to mitigate companies' temporary liquidity problems as a result of Covid-19, the Government proposes a possibility of postponement ...

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300 billion in the government's covid-19 action package

The Swedish Government has presented a package of measures aimed at mitigating the economic effects of the ongoing spread of covid-19. The ...

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Mikael Carlén sums up 2019 and wishes you Happy Holidays!

2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of ...

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DAC6 - soon to be law in Sweden!

In previous Tax matters articles in 2019, we have written about the new mandatory disclosure regime resulting from the DAC6 Directive and ...

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International e-sports company ordered to pay undeclared employer’s contributions for Swedish players

In November last year, the Swedish Tax Agency decided to make a discretionary assessment of a well-known international e-sports company’s ...

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Proposed Changes to Tax Dispute Resolution in Europe

The Swedish Parliament recently presented the bill ratifying an EU Directive regarding tax dispute resolution. The new rules proposed ...

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Government plans to introduce the concept of “economic employer” on 1 January 2021

In previous articles, we have described the proposal to introduce the concept of “economic employer” to the taxation of non-resident ...

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New tax on financial services sector announced

The Swedish government announced at a press conference on 31 August that it would present a proposal for a new tax on the financial ...

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Summer greetings from Mikael Carlén

This spring, PwC has conducted the annual survey, “Skattebarometern 2019”, on attitudes to taxes and the tax system. The objective is to ...

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End to tax-free pensions in Portugal

Swedish pensioners who have moved to Portugal have, under certain circumstances, not been liable to pay tax for their Swedish occupational ...

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Server holdings may entail a permanent establishment

A few years ago, the Supreme Administrative Court quashed an advance ruling regarding the question if a foreign company's leasing of ...

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New design of Tax matters

Welcome to the new Tax matters! Now, our tax blog has a new design, which will make it easier for you to navigate and read the latest news. ...

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Extended hybrid regulations to mitigate tax avoidance

As of the 1 February, the Swedish Ministry of Finance launched a memorandum for consultation regarding the implementation of regulations in ...

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A legislative proposal concerning reporting of cross-border arrangements

In a Tax matters article on the 3 April 2018, we reported on the introduction of a reporting obligation regarding cross-border ...

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