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Supplementary proposal regarding taxation of temporary work in Sweden

We have previously published articles regarding the Government’s proposal to introduce the term “economic employer” in Sweden. In May 2018, ...

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Mikael Carlén wishes you a nice summer!

The spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed ...

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New decision on the outsider rule

According to the so-called 3:12 regulations, a part owner in a closely held company can be taxed on dividends/capital gains both as income ...

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The Supreme Administrative Court clarifies the terms applying in granting expert tax relief

The Supreme Administrative Court (HFD) has recently determined that an individual is not to be seen to meet the conditions required to be ...

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Permanent stay still needs to be defined

In two decisions, the Supreme Administrative Court (HFD) have determined as to whether visits to Sweden are to be seen to be permanent ...

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Tourist passes or cards are not seen to comprise a multiple use voucher

In an advance ruling, The Swedish Council for Advance Tax Rulings (SRN) has stated that the provision of a pass or card entitling right to ...

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Swedish Government presents exposure draft to the Council on Legislation proposing the introduction of the concept ”economic employer” in Sweden

On 17 May, the Swedish Government presented an exposure draft to the Council on Legislation with a proposal to introduce the concept, ...

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Proposed new tax regulations for the corporate sector

On May 3rd, the Swedish Government presented its proposed bill for new corporate tax regulations to the Parliament. The proposed bill ...

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EU Court rules on third party trade

The EU Court has deemed that the rules on third party trading are applicable when a middle man in a chain transaction is registered for VAT ...

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Comments and tips regarding this year’s income tax return

Companies with the calendar year as their financial year, are to file their income tax return for 2017 on no later than 2 July (1 August ...

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Deduction of interest expenses – what does the Government’s proposal mean for the real estate sector?

On March 21, the Government presented a draft referral to the Council on Legislation with a proposal intended to counteract tax planning ...

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Simplifications for the Law on Tax on Chemicals Proposed

After criticism was presented regarding the tax on chemicals, a third type of tax liable entity is proposed – the registered consignee. A ...

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