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Current tax rates worldwide

In Worldwide Tax Summaries – Corporate Taxes 2018/19 (WWTS) you can obtain detailed information on current income tax rates, as well as on ...

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Introduction of the new term ”economic employer” in Sweden is delayed

An increased tax liability for employees of foreign companies working temporarily in Sweden and the requirement that such foreign companies ...

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New penalty provisions for breach of public records regulations

On 1 July new penalty provisions for the breach of public records regulations came into effect in Sweden. Breach of public records ...

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Have you had to wait a long time for a decision from a governmental authority or agency?

A new administrative law came into effect on 1 July 2018. In this new administrative law, a legal remedy against unacceptably long ...

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A tax deduction could be required when an invoice is paid to a foreign company

As regards payment of invoices, after 31 December 2019, to a foreign company for work performed in Sweden, the entity making the payment is ...

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EU Commission proposes far-reaching VAT reform – part 2

At the end of 2017, the EU Commission presented a proposal for an extensive VAT reform as regards B2B supplies of goods within the EU. ...

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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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