Latest articles
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 ...
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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, ...
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 ...
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 ...
Comments and tips regarding this year’s income tax return
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 ...
Deduction of interest expenses – what does the Government’s proposal mean for the real estate sector?
On March 21, the Government presented a draft referral to the Council on Legislation with a proposal intended to counteract tax planning ...
Simplifications for the Law on Tax on Chemicals Proposed
After criticism was presented regarding the tax on chemicals, a third type of tax liable entity is proposed – the registered consignee. A ...
Swedish Council on Legislation’s presented with a proposal for a tax on safety reserves
On Wednesday, March, the Government presented its proposal for new tax rules for the corporate sector to the Council on Legislation. The ...
New law introducing a tax on air travel from 1 April – are you affected?
On 1 April 2018, a new law on tax on airline travel will come into effect. Will your company be affected? Air travel tax will be paid for ...
Proposed new tax regulations for the corporate sector
Yesterday, the Swedish government presented its proposal for new tax regulations for the corporate sector to the Council on Legislation. As ...