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 [...]
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 [...]
The Administrative Court of Appeal’s (“kammarrätten”) judgment contradicts the Swedish Tax Agency’s guidance on the significance of a company’s transf [...]
In early 2022, the Organization for Economic Cooperation and Development (“OECD”) Council provided a Roadmap that set out the terms, conditions and pr [...]
In 2021, the Danish Tax Agency "Skattestyrelsen" announced a stricter approach to the country’s transfer pricing documentation, introducing mandatory [...]
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 [...]
According to European case law, companies are entitled to tax neutral cross-border mergers, demergers and conversions within the EEA, in order to prot [...]
The Tax Agency partly updates their standpoint regarding foreign equivalences to Swedish mutual funds and special funds. The Tax Agency deems that in [...]
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 [...]
Due to the changed conditions for the European electricity market, the Swedish Ministry of Finance has sent a memorandum for public consultation with [...]
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 [...]
The most recent court cases from the administrative courts show that the Swedish Tax Authority (STA) has more focus on reviewing foreign entities’ per [...]
Unlike the European Commission, the Swedish government is of the view that the interest deduction limitation rules on related party debt, which were i [...]
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 [...]
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 [...]
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 [...]
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 [...]
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 [...]
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 [...]
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 [...]
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.
.jpg?width=400&name=TM_ung-man-och-kvinna-cafe%20(1).jpg)
The Swedish Tax Agency's two previous positions on financial guarantees are being reconsidered in order to better align with international guidelines. [...]
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, [...]
%20(1).jpg?width=400&name=Presstr%C3%A4ff%20Magdalena%20Andersson%20(5)%20(1).jpg)
At a press conference on the morning of April 30, the government, together with the Center and the Liberals, presented additional measures to support [...]
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 [...]
On the morning of 15 April, the Swedish government presented its proposal for the spring budget. As expected, the budget contains measures to mitigate [...]
.png?width=400&name=200414%20Presstr%C3%A4ff%20(3).png)
At a press conference in the afternoon of April 14, the Swedish Government presented additional measures to support Swedish companies. A lower interes [...]
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 means that a [...]
Companies can now apply to postpone payment of taxes and fees. But what about when companies apply for temporary deferral – can representatives become [...]
Companies in Sweden can now request reduced employer contributions for up to 30 employees. It is one of the government's support measures to support S [...]
The Swedish government has proposed that tax on plastic carrier bags should be levied from 1 May 2020. What does the legislation prescribe and who wil [...]