In recent times, the Swedish government has initiated comprehensive reviews of the tax rules surrounding corporate donations to non-profit organizatio [...]
On 19 January 2026, the Swedish Government received a report on income tax incentives for research and development (R&D). The report outlines two [...]
A new income year means a new monthly salary threshold, at least SEK 88,801, for foreign nationals to qualify for tax relief in Sweden. As in previous [...]
All companies and organizations are facing major challenges in pace with the ever accelerating technological development we are currently experiencing [...]
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 center. The Tax A [...]
Do you operate business or make investments in China, or have intentions in entering the Chinese market? This article will provide a brief overview ov [...]
In Worldwide Tax Summaries – Corporate Taxes 2018/19 (WWTS) you can obtain detailed information on current income tax rates, as well as on changes in [...]
An increased tax liability for employees of foreign companies working temporarily in Sweden and the requirement that such foreign companies register a [...]
On 1 July new penalty provisions for the breach of public records regulations came into effect in Sweden. Breach of public records regulations can ari [...]
A new administrative law came into effect on 1 July 2018. In this new administrative law, a legal remedy against unacceptably long processing periods [...]
As regards payment of invoices, after 31 December 2019, to a foreign company for work performed in Sweden, the entity making the payment is to check a [...]
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. Here, we descri [...]
We have previously published articles regarding the Government’s proposal to introduce the term “economic employer” in Sweden. In May 2018, the Counci [...]
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 topics. We have b [...]
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 from servic [...]
The Supreme Administrative Court (HFD) has recently determined that an individual is not to be seen to meet the conditions required to be granted expe [...]
In two decisions, the Supreme Administrative Court (HFD) have determined as to whether visits to Sweden are to be seen to be permanent stays for incom [...]
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 free entry [...]
On 17 May, the Swedish Government presented an exposure draft to the Council on Legislation with a proposal to introduce the concept, ”economic employ [...]
On May 3rd, the Swedish Government presented its proposed bill for new corporate tax regulations to the Parliament. The proposed bill essentially corr [...]
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 in the cou [...]
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 with electron [...]
On March 21, the Government presented a draft referral to the Council on Legislation with a proposal intended to counteract tax planning based on inte [...]
After criticism was presented regarding the tax on chemicals, a third type of tax liable entity is proposed – the registered consignee. A registered c [...]
On Wednesday, March, the Government presented its proposal for new tax rules for the corporate sector to the Council on Legislation. The proposal incl [...]
On 1 April 2018, a new law on tax on airline travel will come into effect. Will your company be affected?
Yesterday, the Swedish government presented its proposal for new tax regulations for the corporate sector to the Council on Legislation. As seen in ye [...]
On February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra controls is to [...]
The Administrative Court of Appeal tested various alternative motivations as regards the right of deduction, amongst other things, whether the trust c [...]
An entity incurring limited tax liability but who requests to be taxed according to the Act on Income Tax can be covered by the regulations regarding [...]
The tax reform in the US, adopted in December 2017, is the largest change in that tax system since 1986. The reform, which came into effect on 1 Janua [...]
In January 2017, Poland introduced new transfer pricing documentation requirements affecting a large amount of multinational companies conducting busi [...]
What is required for the corporate tax function to be able to meet the challenges associated with complex tax and business environments? In PwC’s repo [...]