Latest articles
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 attitudes ...
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 ...
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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 ...
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 ...
Swedish interest deduction case referred to the ECJ for preliminary ruling
The Supreme Administrative Court (SAC) recently decided to refer a case to the European court of Justice (ECJ) for a preliminary ruling. ...
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 ...