Latest articles
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 ...
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 ...
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 ...
Subscribe to Tax matters
Get the latest news, directly to your inbox
Om du inte får fram något formulär via knappen ovan, klicka här!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 ...
Mikael Carlén wishes you Happy Holidays!
2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there ...
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) ...
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 ...
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 ...
Important change as regards VAT on the contracting of medical care personnel
The Supreme Administrative Court (HFD) has determined that a staffing agency’s contracting out of medical care personnel is liable to VAT. ...
Swedish CFC regulations to be adapted to the EU Anti-Tax Avoidance Directive
The Swedish Government proposes that the Swedish CFC regulations be adapted to the EU Anti-Tax Avoidance Directive. Briefly speaking, this ...
Brexit – Where are we headed?
After last weeks stranded meeting in Brussels, it is even more important for companies to prepare themselves for a variety of scenarios ...
Changed VAT regulations for electronic services
The Government has proposed simplified rules for smaller companies with cross-border operations in electronic services applying to sales to ...
Sweden’s Chemical Tax – What is happening?
The Council for Advance Tax Rulings has announced two advance rulings regarding taxation of electronic products packaged together with ...
Automated tax function – some tips along the way
All companies and organizations are facing major challenges in pace with the ever accelerating technological development we are currently ...
Who is the ultimate consumer of electricity in a data center?
The Swedish Tax Agency has published a guide line as to the entity to be seen to comprise the consumer of electricity used in a data ...
Improved business climate for foreign investors in China
Do you operate business or make investments in China, or have intentions in entering the Chinese market? This article will provide a brief ...
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 ...
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 ...
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 ...
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 ...
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 ...
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. ...
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, ...
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 ...
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 ...
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 ...
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 ...
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 ...
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, ...
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 ...