---
title: PwC | Tax matters – The Swedish tax blog (2)
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. (2)
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

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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)

[![Brazil: Changes in the country’s transfer pricing landscape](https://blogg.pwc.se/hs-fs/hubfs/GettyImages-1211312678.jpg_cq5dam.1600_650-1.png?width=400&name=GettyImages-1211312678.jpg_cq5dam.1600_650-1.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/brazil-changes-transfer-pricing)

### [Brazil: Changes in the country’s transfer pricing landscape](https://blogg.pwc.se/taxmatters-en/brazil-changes-transfer-pricing)

In recent years, Brazil has emerged as a crucial partner in the efforts of the Organisation for Economic Co-operation and Development (OECD). Despite \[...\]

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

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

7 March 2024|Read time: 4 min

[![Public CbCR: Romania leads the way but Sweden is not far behind](https://blogg.pwc.se/hs-fs/hubfs/GettyImages-457984213_650-2.png?width=400&name=GettyImages-457984213_650-2.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/cbcr-romania)

### [Public CbCR: Romania leads the way but Sweden is not far behind](https://blogg.pwc.se/taxmatters-en/cbcr-romania)

In 2021, the EU Directive on Public Country-by-Country Reporting (“CbcR”) obligation came into force, by making it mandatory for certain companies to \[...\]

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

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

21 February 2024|Read time: 7 min

[![Pillar II - draft bill submitted to the Legal Council](https://blogg.pwc.se/hs-fs/hubfs/PwC_Geom_Illus_Bots_Search_Grey_RGB_650.png?width=400&name=PwC_Geom_Illus_Bots_Search_Grey_RGB_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/pillar-ii-draft-bill)

### [Pillar II - draft bill submitted to the Legal Council](https://blogg.pwc.se/taxmatters-en/pillar-ii-draft-bill)

OECD and G20 have been working on a project within the Inclusive Framework regarding a global minimum tax (Pillar II) for a number of years. In Decemb \[...\]

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

Contact: [Anna Romby & Håkan Danmyr](https://blogg.pwc.se/taxmatters-en/author/anna-romby-hakan-danmyr)

16 October 2023|Read time: 10 min

[![Government inquiry that may affect the Swedish tonnage tax regime](https://blogg.pwc.se/hs-fs/hubfs/GettyImages-993273826_650.png?width=400&name=GettyImages-993273826_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tonnage-tax-regime)

### [Government inquiry that may affect the Swedish tonnage tax regime](https://blogg.pwc.se/taxmatters-en/tonnage-tax-regime)

In 2016, Sweden introduced its tonnage tax regime, which has been available for fiscal years since 2017. Recently, the Swedish government appointed an \[...\]

[Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Rebecka Fröjd & Ulrika Lundh Eriksson](https://blogg.pwc.se/taxmatters-en/author/rebecka-frojd-ulrika-lundh-eriksson)

6 September 2023|Read time: 4 min

[![Update of OECD Guidelines for Responsible Business Conduct](https://blogg.pwc.se/hs-fs/hubfs/PwC_Geom_Illus_RGB_16%20(1)_650.png?width=400&name=PwC_Geom_Illus_RGB_16%20(1)_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/oecd-responsible-business-conduct)

### [Update of OECD Guidelines for Responsible Business Conduct](https://blogg.pwc.se/taxmatters-en/oecd-responsible-business-conduct)

The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct are a set of recommendations directed at multinational enterprises, \[...\]

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

Contact: [Femke van der Zeijden](https://blogg.pwc.se/taxmatters-en/author/femke-van-der-zeijden)

4 July 2023|Read time: 4 min

[![Will Transfer Pricing Rules be harmonized in Europe?](https://blogg.pwc.se/hs-fs/hubfs/GettyImages-980753044-skog_rails.png?width=400&name=GettyImages-980753044-skog_rails.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/transfer-pricing-rules-europe)

### [Will Transfer Pricing Rules be harmonized in Europe?](https://blogg.pwc.se/taxmatters-en/transfer-pricing-rules-europe)

Over the last couple of years, compliance with Transfer Pricing rules has become increasingly more complex. This issue has been pointed out by the Eur \[...\]

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

Contact: [Behrang Nikou](https://blogg.pwc.se/taxmatters-en/author/behrang-nikou)

5 June 2023|Read time: 5 min

[![Transfer pricing documentation - important for tax surcharge decisions](https://blogg.pwc.se/hs-fs/hubfs/GettyImages-1212754341_650.png?width=400&name=GettyImages-1212754341_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/transfer-pricing-documentation-tax-surcharges)

### [Transfer pricing documentation - important for tax surcharge decisions](https://blogg.pwc.se/taxmatters-en/transfer-pricing-documentation-tax-surcharges)

The Administrative Court of Appeal’s (“kammarrätten”) judgment contradicts the Swedish Tax Agency’s guidance on the significance of a company’s transf \[...\]

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

Contact: [Anders Forslund](https://blogg.pwc.se/taxmatters-en/author/anders-forslund)

26 May 2023|Read time: 6 min

[![New Transfer Pricing rules in Brazil: One step closer to OECD](https://blogg.pwc.se/hs-fs/hubfs/GettyImages-1172774616.jpg_cq5dam.1600_650.png?width=400&name=GettyImages-1172774616.jpg_cq5dam.1600_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/transfer-pricing-brazil)

### [New Transfer Pricing rules in Brazil: One step closer to OECD](https://blogg.pwc.se/taxmatters-en/transfer-pricing-brazil)

In early 2022, the Organization for Economic Cooperation and Development (“OECD”) Council provided a Roadmap that set out the terms, conditions and pr \[...\]

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

Contact: [Behrang Nikou](https://blogg.pwc.se/taxmatters-en/author/behrang-nikou)

3 May 2023|Read time: 6 min

[![Latest news – Danish Transfer Pricing Documentation Rules](https://blogg.pwc.se/hs-fs/hubfs/Oresund_GettyImages-993710664_650-1.png?width=400&name=Oresund_GettyImages-993710664_650-1.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/danish-transfer-pricing-documentation-rules)

### [Latest news – Danish Transfer Pricing Documentation Rules](https://blogg.pwc.se/taxmatters-en/danish-transfer-pricing-documentation-rules)

In 2021, the Danish Tax Agency "Skattestyrelsen" announced a stricter approach to the country’s transfer pricing documentation, introducing mandatory \[...\]

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

Contact: [Maria Plannthin](https://blogg.pwc.se/taxmatters-en/author/maria-plannthin)

16 March 2023|Read time: 7 min

[![The Taxonomy Regulation sets requirements for the management of tax risks](https://blogg.pwc.se/hs-fs/hubfs/GettyImages-1401761851_LI_650.png?width=400&name=GettyImages-1401761851_LI_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/taxonomy-regulation)

### [The Taxonomy Regulation sets requirements for the management of tax risks](https://blogg.pwc.se/taxmatters-en/taxonomy-regulation)

In previous articles on Tax matters, we have touched on, among other things, the increased focus on transparency in the tax area as well as the need a \[...\]

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

Contact: [Marcus Hammarstrand & Eva Jigvall](https://blogg.pwc.se/taxmatters-en/author/marcus-hammarstrand-och-eva-jigwall)

6 February 2023|Read time: 8 min

[![New rules on cross-border demergers and conversions within the EU](https://blogg.pwc.se/hs-fs/hubfs/GettyImages-1134672599_railstation_650.png?width=400&name=GettyImages-1134672599_railstation_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/cross-border-demergers)

### [New rules on cross-border demergers and conversions within the EU](https://blogg.pwc.se/taxmatters-en/cross-border-demergers)

According to European case law, companies are entitled to tax neutral cross-border mergers, demergers and conversions within the EEA, in order to prot \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended), [Legal](https://blogg.pwc.se/taxmatters-en/topic/legal)

Contact: [Caroline Björnfot & Hanna Myronicheva](https://blogg.pwc.se/taxmatters-en/author/caroline-bjornfot-hanna-myronicheva)

1 February 2023|Read time: 8 min

[![Foreign equivalences to Swedish mutual funds and special funds](https://blogg.pwc.se/hs-fs/hubfs/_GettyImages-1339022146_650-1.jpg?width=400&name=_GettyImages-1339022146_650-1.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/foreign-equivalences-mutual-funds)

### [Foreign equivalences to Swedish mutual funds and special funds](https://blogg.pwc.se/taxmatters-en/foreign-equivalences-mutual-funds)

The Tax Agency partly updates their standpoint regarding foreign equivalences to Swedish mutual funds and special funds. The Tax Agency deems that in \[...\]

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

Contact: [Erica Lindgren & Alice Höglund](https://blogg.pwc.se/taxmatters-en/author/erica-lindgren-alice-hoglund)

6 December 2022|Read time: 5 min

[![Sweden’s tax on chemicals in certain electronics - Tax Tech can help](https://blogg.pwc.se/hs-fs/hubfs/PwC_Geom_Illus_RGB_53_650-1.png?width=400&name=PwC_Geom_Illus_RGB_53_650-1.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedens-tax-on-chemicals-in-electronics)

### [Sweden’s tax on chemicals in certain electronics - Tax Tech can help](https://blogg.pwc.se/taxmatters-en/swedens-tax-on-chemicals-in-electronics)

Sweden levies a tax on chemicals in certain electronic goods. The aim is to reduce the occurrence and spread of, and exposure to, dangerous flame reta \[...\]

[Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Marc Gren & Ulf Särkioja](https://blogg.pwc.se/taxmatters-en/author/ulf-sarkioja-marc-gren)

14 October 2022|Read time: 2 min

[![Proposals for tax measures due to the current energy situation](https://blogg.pwc.se/hs-fs/hubfs/datorhall-650x350.jpg?width=400&name=datorhall-650x350.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/proposals-energy-situation)

### [Proposals for tax measures due to the current energy situation](https://blogg.pwc.se/taxmatters-en/proposals-energy-situation)

Due to the changed conditions for the European electricity market, the Swedish Ministry of Finance has sent a memorandum for public consultation with \[...\]

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

Contact: [Fredrik Jonsson & Marc Gren](https://blogg.pwc.se/taxmatters-en/author/fredrik-jonsson-och-marc-gren)

14 September 2022|Read time: 3 min

[![New Swedish rules regarding withholding tax on dividends to foreign investors](https://blogg.pwc.se/hs-fs/hubfs/PwC_Geom_Illus_RGB_26_pink_650.png?width=400&name=PwC_Geom_Illus_RGB_26_pink_650.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-swedish-rules-withholding-tax-on-dividends-to-foreign-investors)

### [New Swedish rules regarding withholding tax on dividends to foreign investors](https://blogg.pwc.se/taxmatters-en/new-swedish-rules-withholding-tax-on-dividends-to-foreign-investors)

On the 7 June the Swedish Ministry of Finance (MoF) issued for consultation, a draft referral to the Council of Legislation (in swedish: Lagrådet) of \[...\]

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

Contact: [Eva Jigvall and Daniel Glückman](https://blogg.pwc.se/taxmatters-en/author/eva-jigvall-och-daniel-glückman)

1 July 2022|Read time: 7 min

[![The Swedish Tax Agency is more focused on the attribution of profits to Swedish branches](https://blogg.pwc.se/hs-fs/hubfs/_GettyImages-600153966.jpeg?width=400&name=_GettyImages-600153966.jpeg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/attribution-of-profits-to-swedish-branches)

### [The Swedish Tax Agency is more focused on the attribution of profits to Swedish branches](https://blogg.pwc.se/taxmatters-en/attribution-of-profits-to-swedish-branches)

The most recent court cases from the administrative courts show that the Swedish Tax Authority (STA) has more focus on reviewing foreign entities’ per \[...\]

[Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Maria Plannthin](https://blogg.pwc.se/taxmatters-en/author/maria-plannthin)

22 October 2021|Read time: 6 min

[![Disagreement on whether Swedish interest deduction rules are compatible with EU law](https://blogg.pwc.se/hs-fs/hubfs/_GettyImages-147459650_650.jpg?width=400&name=_GettyImages-147459650_650.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/disagreement-on-whether-swedish-interest-deduction-rules-are-compatible-with-eu-law)

### [Disagreement on whether Swedish interest deduction rules are compatible with EU law](https://blogg.pwc.se/taxmatters-en/disagreement-on-whether-swedish-interest-deduction-rules-are-compatible-with-eu-law)

Unlike the European Commission, the Swedish government is of the view that the interest deduction limitation rules on related party debt, which were i \[...\]

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

Contact: [Anna Romby & Fredrik Ohlsson](https://blogg.pwc.se/taxmatters-en/author/anna-romby-fredrik-ohlsson)

18 October 2021|Read time: 10 min

[![Swedish tax withholding obligations for foregin companies](https://blogg.pwc.se/hs-fs/hubfs/tagpassagerare.jpg?width=400&name=tagpassagerare.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedish-tax-withholding-obligations-for-foregin-companies)

### [Swedish tax withholding obligations for foregin companies](https://blogg.pwc.se/taxmatters-en/swedish-tax-withholding-obligations-for-foregin-companies)

Non-Swedish companies which have employees or board members resident in Sweden and who performs part of the work time in Sweden will have a liability \[...\]

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

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

24 March 2021|Read time: 6 min

[![Sweden introduces mandatory tax withholding on foreign companies’ invoices for work performed in Sweden](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%B6nster/TM_pattern-23_1.png?width=400&name=TM_pattern-23_1.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/extended-obligations-for-companies-to-withhold-tax)

### [Sweden introduces mandatory tax withholding on foreign companies’ invoices for work performed in Sweden](https://blogg.pwc.se/taxmatters-en/extended-obligations-for-companies-to-withhold-tax)

New regulations on tax withholding came into force on January 1, 2021. Swedish companies will be obliged to withhold tax at source on invoices from fo \[...\]

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

Contact: [Johanna Glimmerbeck](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck)

25 January 2021|Read time: 4 min

[![CJEU rules Swedish interest deduction rule incompatible with EU law](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Illustrationer/TM_illis_revisor.png?width=400&name=TM_illis_revisor.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedish-interest-deduction-rule-incompatible-with-eu-law)

### [CJEU rules Swedish interest deduction rule incompatible with EU law](https://blogg.pwc.se/taxmatters-en/swedish-interest-deduction-rule-incompatible-with-eu-law)

The Swedish Supreme Administrative Court (SAC) referred the Lexel case (C-484/19) to the Court of Justice of the European Union (CJEU) in June 2019. T \[...\]

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

Contact: [Anna Romby & Fredrik Ohlsson](https://blogg.pwc.se/taxmatters-en/author/anna-romby-fredrik-ohlsson)

21 January 2021|Read time: 6 min

[![Swedish tax relief for foreign experts has been extended - tax relief can now be granted for a five year period](https://blogg.pwc.se/hs-fs/hubfs/skattelattnader-utlandska-experter-640x360.png?width=400&name=skattelattnader-utlandska-experter-640x360.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedish-tax-relief-for-foreign-experts-has-been-extended)

### [Swedish tax relief for foreign experts has been extended - tax relief can now be granted for a five year period](https://blogg.pwc.se/taxmatters-en/swedish-tax-relief-for-foreign-experts-has-been-extended)

New rules apply from January 1, 2021. The period for which tax relief, the so called “expert tax relief” can be granted has been extended from three t \[...\]

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

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

19 January 2021|Read time: 4 min

[![New verdict from the Supreme Administrative Court regarding the interpretation of the interest deduction limitation rules in relation to a fund structure](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%B6nster/TM_pattern-15.png?width=400&name=TM_pattern-15.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/verdict-from-sac-regarding-interest-deduction-limitation)

### [New verdict from the Supreme Administrative Court regarding the interpretation of the interest deduction limitation rules in relation to a fund structure](https://blogg.pwc.se/taxmatters-en/verdict-from-sac-regarding-interest-deduction-limitation)

The investors in a contractual fund have been regarded as lenders to a Swedish portfolio company, thus the rightful recipients of interest paid, and a \[...\]

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

Contact: PwC

14 December 2020|Read time: 10 min

[![Economic employer – Swedish parliament decided on the new proposed rules](https://blogg.pwc.se/hs-fs/hubfs/Dialog%202020/omstartkommissionens-rapport-640x360.png?width=400&name=omstartkommissionens-rapport-640x360.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/economic-employer-swedish-parliament-decided-on-the-new-proposed-rules)

### [Economic employer – Swedish parliament decided on the new proposed rules](https://blogg.pwc.se/taxmatters-en/economic-employer-swedish-parliament-decided-on-the-new-proposed-rules)

The Swedish parliament has decided to adopt the bill on changed rules for taxation of temporary work in Sweden. This means that new rules regarding th \[...\]

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

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

5 November 2020|Read time: 2 min

[![Sweden is now introducing the concept of “Economic employer” which means an increase in taxation of foreign workers and business travellers](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Illustrationer/TM_illis_manniskor.png?width=400&name=TM_illis_manniskor.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/sweden-introduces-concept-of-economic-employer)

### [Sweden is now introducing the concept of “Economic employer” which means an increase in taxation of foreign workers and business travellers](https://blogg.pwc.se/taxmatters-en/sweden-introduces-concept-of-economic-employer)

The Swedish government has now submitted the bill with the proposal to introduce the concept of economic employer in Sweden. As a consequence more for \[...\]

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

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

26 June 2020|Read time: 5 min

[![New information due to covid-19 regarding VAT treatment of bad debts](https://blogg.pwc.se/hs-fs/hubfs/Dialog%202020/momshantering-kundforlust-640x360.png?width=400&name=momshantering-kundforlust-640x360.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/covid-19-vat-treatment-bad-debt)

### [New information due to covid-19 regarding VAT treatment of bad debts](https://blogg.pwc.se/taxmatters-en/covid-19-vat-treatment-bad-debt)

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

[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)

23 June 2020|Read time: 3 min

[![The Swedish Tax Agency’s New Approach to Intra-Group Financial Guarantees](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_ung-man-och-kvinna-cafe%20(1).jpg?width=400&name=TM_ung-man-och-kvinna-cafe%20(1).jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/intra-group-financial-guarantees)

### [The Swedish Tax Agency’s New Approach to Intra-Group Financial Guarantees](https://blogg.pwc.se/taxmatters-en/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 guidelines. \[...\]

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

Contact: Adrian-Daniel Nistor & Pär Magnus Wiséen

12 May 2020|Read time: 8 min

[![Exemption from customs duties and VAT on imports: an effect of Covid-19](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Specifika%20h%C3%A4ndelser/sjukskrivning%20corona.jpg?width=400&name=sjukskrivning%20corona.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/exemption-from-customs-duties-and-vat-on-imports-covid-19)

### [Exemption from customs duties and VAT on imports: an effect of Covid-19](https://blogg.pwc.se/taxmatters-en/exemption-from-customs-duties-and-vat-on-imports-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 Covid-19 pandemic, \[...\]

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

Contact: [Paulina Pleijel och Johan Perulf](https://blogg.pwc.se/taxmatters-en/author/paulina-pleijel-och-johan-perulf)

8 May 2020|Read time: 5 min

[![39 billion in additional support measures for companies](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Specifika%20h%C3%A4ndelser/Presstr%C3%A4ff%20Magdalena%20Andersson%20(5)%20(1).jpg?width=400&name=Presstr%C3%A4ff%20Magdalena%20Andersson%20(5)%20(1).jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/39-billion-in-additional-support-measures-for-companies)

### [39 billion in additional support measures for companies](https://blogg.pwc.se/taxmatters-en/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 to support \[...\]

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

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

5 May 2020|Read time: 5 min

[![Temporary discount for rental costs – this is how it works](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Milj%C3%B6/TM_kontor-exterior.png?width=400&name=TM_kontor-exterior.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/temporary-discount-for-rental-costs)

### [Temporary discount for rental costs – this is how it works](https://blogg.pwc.se/taxmatters-en/temporary-discount-for-rental-costs)

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 current pan \[...\]

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

Contact: [Henrik Gustafsson](https://blogg.pwc.se/taxmatters-en/author/henrik-gustafsson)

24 April 2020|Read time: 9 min

[![Support measures at focus in the government's spring budget](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Specifika%20h%C3%A4ndelser/V%C3%A5rproposition%201200x630.png?width=400&name=V%C3%A5rproposition%201200x630.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/support-measures-at-focus-in-the-governments-spring-budget)

### [Support measures at focus in the government's spring budget](https://blogg.pwc.se/taxmatters-en/support-measures-at-focus-in-the-governments-spring-budget)

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

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

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

17 April 2020|Read time: 4 min

[‹](https://blogg.pwc.se/taxmatters-en)[1](https://blogg.pwc.se/taxmatters-en)[2](https://blogg.pwc.se/taxmatters-en/page/2)[3](https://blogg.pwc.se/taxmatters-en/page/3)[4](https://blogg.pwc.se/taxmatters-en/page/4)[…](https://blogg.pwc.se/taxmatters-en/page/8)[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/3)

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