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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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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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