---
title: PwC | Tax matters – The Swedish tax blog (3)
description: As a market leader in tax advisory, PwC provides you with the latest news, analyses, and insights on taxation – everything you need to stay ahead. (3)
image: https://blogg.pwc.se/hubfs/tax-matters-thumb-1200x630.jpg
---

[![pwc-logo-1](https://blogg.pwc.se/hs-fs/hubfs/Imported%20sitepage%20images/pwc-logo-1.png?width=200&name=pwc-logo-1.png)](https://blogg.pwc.se/)

## Tax matters - Sweden's tax blog

## Latest articles

[![People in a meeting](https://blogg.pwc.se/hs-fs/hubfs/samtal_f%C3%A5t%C3%B6lj.jpg?width=400&name=samtal_f%C3%A5t%C3%B6lj.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-inquiry-taxation-of-board-fees)

### [New inquiry into the taxation of board fees](https://blogg.pwc.se/taxmatters-en/new-inquiry-taxation-of-board-fees)

The Swedish Government has appointed an inquiry to review the tax treatment of remuneration derived from board appointments and other assignments of a \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Frida Grahn](https://blogg.pwc.se/taxmatters-en/author/frida-grahn) & [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

17 September 2026|Read time: 6 min

[![Labb med experter](https://blogg.pwc.se/hs-fs/hubfs/woodenlab_650.jpg?width=400&name=woodenlab_650.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-swedish-expert-tax-relief)

### [Draft legislative referral regarding Swedish expert tax relief](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-swedish-expert-tax-relief)

In June, the Government submitted a draft legislative referral that included, among other things, more generous rules on the Swedish expert tax relief \[...\]

[Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)

Contact: [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

4 September 2026|Read time: 9 min

[![Yellow fields and a blue sky with clouds](https://blogg.pwc.se/hs-fs/hubfs/landskap.jpg?width=400&name=landskap.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-continuous-stay)

### [Draft legislative referral on the concept of “continuous stay”](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-continuous-stay)

At last, we appear to be getting a clear and unambiguous definition of the concept of “continuous stay” (Swe: stadigvarande vistelse). In November 202 \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)

Contact: [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

19 August 2026|Read time: 5 min

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Sortera:[Alla](https://blogg.pwc.se/taxmatters-en)[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes)

Alla kategorier

- [Alla](https://blogg.pwc.se/taxmatters-en)
- [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)
- [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)
- [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)
- [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes)
- [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)
- [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)
- [Seminars and courses](https://blogg.pwc.se/taxmatters-en/topic/seminars-and-courses)
- [Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)
- [Legal](https://blogg.pwc.se/taxmatters-en/topic/legal)
- [Pension](https://blogg.pwc.se/taxmatters-en/topic/pension)
- [Rekommenderad](https://blogg.pwc.se/taxmatters-en/topic/rekommenderad)

[![Further support measures in response to the Coronavirus](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Specifika%20h%C3%A4ndelser/200414%20Presstr%C3%A4ff%20(3).png?width=400&name=200414%20Presstr%C3%A4ff%20(3).png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/further-support-measures-in-response-to-coronavirus)

### [Further support measures in response to the Coronavirus](https://blogg.pwc.se/taxmatters-en/further-support-measures-in-response-to-coronavirus)

At a press conference in the afternoon of April 14, the Swedish Government presented additional measures to support Swedish companies. A lower interes \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Annika Svanfeldt & Andreas Stranne](https://blogg.pwc.se/taxmatters-en/author/annika-svanfeldt-andreas-stranne)

16 April 2020|Read time: 6 min

[![VAT reporting during the Corona crisis](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/Kvinna%20arbetar%201200x630.png?width=400&name=Kvinna%20arbetar%201200x630.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/vat-reporting-during-corona-crisis)

### [VAT reporting during the Corona crisis](https://blogg.pwc.se/taxmatters-en/vat-reporting-during-corona-crisis)

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 \[...\]

[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)

Contact: [Jesper Öberg](https://blogg.pwc.se/taxmatters-en/author/jesper-oberg)

14 April 2020|Read time: 7 min

[![Temporary deferrals and representative responsibility - what applies?](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%B6nster/TM_pattern-19_1.png?width=400&name=TM_pattern-19_1.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/temporary-deferrals-and-representative-responsibility)

### [Temporary deferrals and representative responsibility - what applies?](https://blogg.pwc.se/taxmatters-en/temporary-deferrals-and-representative-responsibility)

Companies can now apply to postpone payment of taxes and fees. But what about when companies apply for temporary deferral – can representatives become \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Annika Svanfeldt](https://blogg.pwc.se/taxmatters-en/author/annika-svanfeldt)

9 April 2020|Read time: 5 min

[![Temporarily reduced employer contributions – this is how it works](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_man-och-kvinna-diskussion.png?width=400&name=TM_man-och-kvinna-diskussion.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/temporarily-reduced-employer-fees)

### [Temporarily reduced employer contributions – this is how it works](https://blogg.pwc.se/taxmatters-en/temporarily-reduced-employer-fees)

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 \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Julia Jonsson](https://blogg.pwc.se/taxmatters-en/author/julia-jonsson)

7 April 2020|Read time: 5 min

[![Tax on plastic carrier bags - what to know](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_kvinna_handlar_gronsaker_1200x630.jpg?width=400&name=TM_kvinna_handlar_gronsaker_1200x630.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-on-plastic-carrier-bags)

### [Tax on plastic carrier bags - what to know](https://blogg.pwc.se/taxmatters-en/tax-on-plastic-carrier-bags)

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 \[...\]

[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)

Contact: PwC

7 April 2020|Read time: 3 min

[![The Swedish Tax Agency’s special controls in 2020](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Illustrationer/TM_illis_revisor.png?width=400&name=TM_illis_revisor.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedish-tax-controls-2020)

### [The Swedish Tax Agency’s special controls in 2020](https://blogg.pwc.se/taxmatters-en/swedish-tax-controls-2020)

Personal expenses, undeclared benefits and the cleaning and transport sectors. These are the areas that the Swedish Tax Agency will have extra focus o \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Maria Jancic](https://blogg.pwc.se/taxmatters-en/author/maria-jancic)

3 April 2020|Read time: 4 min

[![New expanded crisis package for small and medium sized corporations](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Specifika%20h%C3%A4ndelser/presstraff_1200x630.jpg?width=400&name=presstraff_1200x630.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/expanded-crisis-package-for-sme)

### [New expanded crisis package for small and medium sized corporations](https://blogg.pwc.se/taxmatters-en/expanded-crisis-package-for-sme)

On the evening of March 25 the Swedish government presented an expanded crisis package to help Swedish small and medium sized corporations financially \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes)

Contact: [Annika Svanfeldt & Andreas Stranne](https://blogg.pwc.se/taxmatters-en/author/annika-svanfeldt-andreas-stranne)

30 March 2020|Read time: 7 min

[![No change in social security coverage for Öresund commuters](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Milj%C3%B6/Malm%C3%B6-turning-torso_1200x630.jpg?width=400&name=Malm%C3%B6-turning-torso_1200x630.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/social-security-coverage-for-oresund-commuters)

### [No change in social security coverage for Öresund commuters](https://blogg.pwc.se/taxmatters-en/social-security-coverage-for-oresund-commuters)

Commuters in the Öresund region can work from home without having to worry about a change of social security coverage. Försäkringskassan and Udbetalin \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

25 March 2020|Read time: 6 min

[![New report: Tax measures in response to COVID-19](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Digital/GettyImages-959876146%20(1)%20(1).jpg?width=400&name=GettyImages-959876146%20(1)%20(1).jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-measures-in-response-to-covid-19)

### [New report: Tax measures in response to COVID-19](https://blogg.pwc.se/taxmatters-en/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 report, which \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: PwC

24 March 2020|Read time: 1 min

[![Strengthen your company’s liquidity by revising the preliminary tax payments](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Specifika%20h%C3%A4ndelser/Jessica%20TM%201200x630.jpg?width=400&name=Jessica%20TM%201200x630.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/strengthen-liquidity-revising-preliminary-tax-payments)

### [Strengthen your company’s liquidity by revising the preliminary tax payments](https://blogg.pwc.se/taxmatters-en/strengthen-liquidity-revising-preliminary-tax-payments)

The Government has proposed an action package to support companies following the outbreak of covid-19. However, there are also other measures that can \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Jessica Holtz Forsberg](https://blogg.pwc.se/taxmatters-en/author/jessica-holtz-forsberg)

20 March 2020|Read time: 3 min

[![Possible deferral of payment regarding taxes and fees](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM-Kvinnor_kollar_ipad.jpg?width=400&name=TM-Kvinnor_kollar_ipad.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/deferral-of-taxes-and-fees)

### [Possible deferral of payment regarding taxes and fees](https://blogg.pwc.se/taxmatters-en/deferral-of-taxes-and-fees)

In order to mitigate companies' temporary liquidity problems as a result of Covid-19, the Government proposes a possibility of postponement with payme \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)

Contact: [Annika Svanfeldt & Jesper Öberg](https://blogg.pwc.se/taxmatters-en/author/annika-svanfeldt-jesper-oberg)

19 March 2020|Read time: 8 min

[![300 billion in the government's covid-19 action package](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_manniskor.jpg?width=400&name=TM_manniskor.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/300-billion-in-the-governments-covid-19-action-package)

### [300 billion in the government's covid-19 action package](https://blogg.pwc.se/taxmatters-en/300-billion-in-the-governments-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 package is \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Annika Svanfeldt](https://blogg.pwc.se/taxmatters-en/author/annika-svanfeldt)

17 March 2020|Read time: 4 min

[![Mikael Carlén sums up 2019 and wishes you Happy Holidays!](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Milj%C3%B6/GettyImages-1036181450_1200x630.jpg?width=400&name=GettyImages-1036181450_1200x630.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/mikael-carlén-sums-up-2019)

### [Mikael Carlén sums up 2019 and wishes you Happy Holidays!](https://blogg.pwc.se/taxmatters-en/mikael-carlén-sums-up-2019)

2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of attitudes towards t \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: PwC

20 December 2019|Read time: 2 min

[![DAC6 - soon to be law in Sweden!](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_man-med-penna-och-block.png?width=400&name=TM_man-med-penna-och-block.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/dac6-sweden)

### [DAC6 - soon to be law in Sweden!](https://blogg.pwc.se/taxmatters-en/dac6-sweden)

In previous Tax matters articles in 2019, we have written about the new mandatory disclosure regime resulting from the DAC6 Directive and how various \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Marcus Hammarstrand och Oscar Winquist](https://blogg.pwc.se/taxmatters-en/author/marcus-hammarstrand-och-oscar-winquist)

16 December 2019|Read time: 6 min

[![International e-sports company ordered to pay undeclared employer’s contributions for Swedish players](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Digital/TM_e-sport2.jpg?width=400&name=TM_e-sport2.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/international-e-sports-company-undeclared-employers-contributions)

### [International e-sports company ordered to pay undeclared employer’s contributions for Swedish players](https://blogg.pwc.se/taxmatters-en/international-e-sports-company-undeclared-employers-contributions)

In November last year, the Swedish Tax Agency decided to make a discretionary assessment of a well-known international e-sports company’s social secur \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Peter Heyne](https://blogg.pwc.se/taxmatters-en/author/peter-heyne)

6 November 2019|Read time: 5 min

[![Proposed Changes to Tax Dispute Resolution in Europe](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_m%C3%B6te_diskussion_4_p.jpg?width=400&name=TM_m%C3%B6te_diskussion_4_p.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-dispute-resolution-in-europe)

### [Proposed Changes to Tax Dispute Resolution in Europe](https://blogg.pwc.se/taxmatters-en/tax-dispute-resolution-in-europe)

The Swedish Parliament recently presented the bill ratifying an EU Directive regarding tax dispute resolution. The new rules proposed should provide t \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: Pär Magnus Wiséen

16 September 2019|Read time: 6 min

[![Government plans to introduce the concept of “economic employer” on 1 January 2021](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%B6nster/TM_pattern-11.png?width=400&name=TM_pattern-11.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/economic-employer)

### [Government plans to introduce the concept of “economic employer” on 1 January 2021](https://blogg.pwc.se/taxmatters-en/economic-employer)

In previous articles, we have described the proposal to introduce the concept of “economic employer” to the taxation of non-resident employees who are \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

13 September 2019|Read time: 4 min

[![New tax on financial services sector announced](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_analys%20(1).jpg?width=400&name=TM_analys%20(1).jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-tax-financial-services-sector)

### [New tax on financial services sector announced](https://blogg.pwc.se/taxmatters-en/new-tax-financial-services-sector)

The Swedish government announced at a press conference on 31 August that it would present a proposal for a new tax on the financial services sector.

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: Daniel Glückman & Jesper Öberg

12 September 2019|Read time: 3 min

[![Summer greetings from Mikael Carlén](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Milj%C3%B6/Milj%C3%B6_jpg/TM_sommar_2019.jpg?width=400&name=TM_sommar_2019.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/summer-greetings-mikael-carlen)

### [Summer greetings from Mikael Carlén](https://blogg.pwc.se/taxmatters-en/summer-greetings-mikael-carlen)

This spring, PwC has conducted the annual survey, “Skattebarometern 2019”, on attitudes to taxes and the tax system. The objective is to find out what \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: PwC

11 July 2019|Read time: 2 min

[![End to tax-free pensions in Portugal](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_dam-promenad.jpg?width=400&name=TM_dam-promenad.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-free-pensions-portugal)

### [End to tax-free pensions in Portugal](https://blogg.pwc.se/taxmatters-en/tax-free-pensions-portugal)

Swedish pensioners who have moved to Portugal have, under certain circumstances, not been liable to pay tax for their Swedish occupational pension inc \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

28 May 2019|Read time: 5 min

[![Server holdings may entail a permanent establishment](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Milj%C3%B6/Milj%C3%B6_jpg/TM_kontor-exterior.jpg?width=400&name=TM_kontor-exterior.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/server-holdings-may-entail-a-permanent-establishment)

### [Server holdings may entail a permanent establishment](https://blogg.pwc.se/taxmatters-en/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 capacity on a ser \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Kim Jokinen och Lukas Nilsson](https://blogg.pwc.se/taxmatters-en/author/kim-jokinen-och-lukas-nilsson)

25 February 2019|Read time: 7 min

[![New design of Tax matters](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Illustrationer/TM-LAUNCH.png?width=400&name=TM-LAUNCH.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-design-of-tax-matters)

### [New design of Tax matters](https://blogg.pwc.se/taxmatters-en/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.

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Kajsa Boqvist](https://blogg.pwc.se/taxmatters-en/author/kajsa-boqvist)

22 February 2019|Read time: 1 min

[![Extended hybrid regulations to mitigate tax avoidance](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_mote-kollegor.png?width=400&name=TM_mote-kollegor.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/extended-hybrid-regulations-to-mitigate-tax-avoidance)

### [Extended hybrid regulations to mitigate tax avoidance](https://blogg.pwc.se/taxmatters-en/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 the EU’s d \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: PwC

21 February 2019|Read time: 10 min

[![A legislative proposal concerning reporting of cross-border arrangements](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%B6nster/TM_pattern-2.png?width=400&name=TM_pattern-2.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/a-legislative-proposal-concerning-reporting-of-cross-border-arrangements)

### [A legislative proposal concerning reporting of cross-border arrangements](https://blogg.pwc.se/taxmatters-en/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 arrangements, the DAC6 \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: PwC

31 January 2019|Read time: 7 min

[![Extended scope for tax deferral treatment in China](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_analys-av-kvinnor.png?width=400&name=TM_analys-av-kvinnor.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/extended-scope-for-tax-deferral-treatment-in-china)

### [Extended scope for tax deferral treatment in China](https://blogg.pwc.se/taxmatters-en/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 foreign compan \[...\]

[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)

Contact: PwC

24 January 2019|Read time: 5 min

[![Transparency in the tax area in focus](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%B6nster/TM_pattern-1.png?width=400&name=TM_pattern-1.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/transparency-in-the-tax-area-in-focus)

### [Transparency in the tax area in focus](https://blogg.pwc.se/taxmatters-en/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 introduced \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Kim Jokinen och Peter Heyne](https://blogg.pwc.se/taxmatters-en/author/kim-jokinen-och-peter-heyne)

23 January 2019|Read time: 4 min

[![Mikael Carlén wishes you Happy Holidays!](https://blogg.pwc.se/hs-fs/hubfs/Foretagarbloggen/Bilder_manniskor/l%C3%B6neuttag%202018.jpg?width=400&name=l%C3%B6neuttag%202018.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/mikael-carlén-summarises-tax-related-matters-of-the-year)

### [Mikael Carlén wishes you Happy Holidays!](https://blogg.pwc.se/taxmatters-en/mikael-carlén-summarises-tax-related-matters-of-the-year)

2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there was a large f \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: PwC

20 December 2018|Read time: 2 min

[![Brexit and social security – what is happening?](https://blogg.pwc.se/hs-fs/hubfs/Dialog%202019/fem-tips-hallbarhet-640x360.png?width=400&name=fem-tips-hallbarhet-640x360.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/brexit-and-social-security-what-is-happening)

### [Brexit and social security – what is happening?](https://blogg.pwc.se/taxmatters-en/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) on social \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

10 December 2018|Read time: 5 min

[![Paying Taxes 2019 – global comparison of 190 tax systems](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%B6nster/TM_pattern-15.png?width=400&name=TM_pattern-15.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/paying-taxes-2019-global-comparison-of-190-tax-systems)

### [Paying Taxes 2019 – global comparison of 190 tax systems](https://blogg.pwc.se/taxmatters-en/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 through the a \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)

Contact: [Kim Jokinen](https://blogg.pwc.se/taxmatters-en/author/kim-jokinen)

22 November 2018|Read time: 1 min

[![New position – contracting of medical care personnel will be liable to VAT](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%B6nster/TM_pattern-10.png?width=400&name=TM_pattern-10.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-position-contracting-of-medical-care-personnel-will-be-liable-to-vat)

### [New position – contracting of medical care personnel will be liable to VAT](https://blogg.pwc.se/taxmatters-en/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 be levied \[...\]

[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)

Contact: [Henrik Ivarsson](https://blogg.pwc.se/taxmatters-en/author/henrik-ivarsson)

14 November 2018|Read time: 4 min

[‹](https://blogg.pwc.se/taxmatters-en/page/2)[1](https://blogg.pwc.se/taxmatters-en)[2](https://blogg.pwc.se/taxmatters-en/page/2)[3](https://blogg.pwc.se/taxmatters-en/page/3)[4](https://blogg.pwc.se/taxmatters-en/page/4)[5](https://blogg.pwc.se/taxmatters-en/page/5)[…](https://blogg.pwc.se/taxmatters-en/page/8)[11](https://blogg.pwc.se/taxmatters-en/page/11)[12](https://blogg.pwc.se/taxmatters-en/page/12)[›](https://blogg.pwc.se/taxmatters-en/page/4)

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