Latest articles
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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. ...
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 ...
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 ...
Extended scope for tax deferral treatment in China
We have previously written an article with an overview of the different proposals for the purpose of improving the business climate for ...
Transparency in the tax area in focus
The global discussion about transparency and tax reporting has expanded in the last couple of years, and a number of regulations have been ...
Mikael Carlén wishes you Happy Holidays!
2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there ...
Brexit and social security – what is happening?
Do you work with employees travelling between Sweden and the UK? If so, you are probably aware that the EU regulation (Regulation 883/2004) ...
Paying Taxes 2019 – global comparison of 190 tax systems
Paying Taxes 2019 is a unique report produced by PwC and the World Bank Group with the aim of comparing the tax regimes of 190 countries ...
New position – contracting of medical care personnel will be liable to VAT
As previously reported in Tax matters, the Supreme Administrative Court has announced a judgment (HFD 2018 ref. 41) implying that VAT is to ...
Important change as regards VAT on the contracting of medical care personnel
The Supreme Administrative Court (HFD) has determined that a staffing agency’s contracting out of medical care personnel is liable to VAT. ...
Swedish CFC regulations to be adapted to the EU Anti-Tax Avoidance Directive
The Swedish Government proposes that the Swedish CFC regulations be adapted to the EU Anti-Tax Avoidance Directive. Briefly speaking, this ...
Brexit – Where are we headed?
After last weeks stranded meeting in Brussels, it is even more important for companies to prepare themselves for a variety of scenarios ...
Changed VAT regulations for electronic services
The Government has proposed simplified rules for smaller companies with cross-border operations in electronic services applying to sales to ...
Sweden’s Chemical Tax – What is happening?
The Council for Advance Tax Rulings has announced two advance rulings regarding taxation of electronic products packaged together with ...
Automated tax function – some tips along the way
All companies and organizations are facing major challenges in pace with the ever accelerating technological development we are currently ...
Who is the ultimate consumer of electricity in a data center?
The Swedish Tax Agency has published a guide line as to the entity to be seen to comprise the consumer of electricity used in a data ...