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Special tax rules for financial leasing

As previously reported upon in Tax matters of 22 June 2017, the Swedish Government has distributed for consultation an extensive memorandum ...

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Mikael Carlén wishes you a nice summer!

During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and ...

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The Government proceeds with changed rules for taxation of employee stock options

In an article in Dagens industri, June 29, Mikael Damberg and Per Bolund presented the Government’s views as regards its proposal for new ...

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Almedalen 2017 – a brief summary

Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact ...

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Tax Professional of the future

One often hears the statement that a company’s most important asset is its personnel. After the strong technological progress we have ...

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Board fees to be taxed as income from services – but this does not apply to Board assignments established prior to 20 June 2017

We have previously written about a decision by the Supreme Administrative Court (HFD) from 20 June 2017 in which it was determined that ...

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How could Swedish companies be affected by Brexit and an American tax reform?

Brexit has been initiated and in the US there is a discussion about a major tax reform. What will be the effects of these developments for ...

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Final (?) proposal for new 3:12 rules

On 8 June, the Government presented its consultation report to the Council of Legislation regarding the proposal for new 3:12 rules. This ...

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Sweden signs multilateral convention to implement tax treaty measures

On 7 June, Sweden signed, together with 67 other countries, a multilateral convention to implement tax treaty related measures within the ...

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Board fees will be taxed as income from services

The Supreme Administrative Court (HFD) has determined in favour of the Council for Advance Tax Ruling’s advance ruling implying that Board ...

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The Swedish government proposes new corporate income tax rules

The government wishes to introduce a general EBIT or EBITDA based limitation to deduct net interest expenses in the corporate sector. In ...

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Swedish Vat rules on tax adjustments are rejected by the Administrative Court of Appeal

The Administrative Court of Appeal has determined in a decision that the Swedish VAT rules on tax adjustment as regards real estate ...

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Robotic Process Automation enhances the effectiveness of the tax function

Companies are constantly working to improve and enhance the effectiveness of their operations. In our most recent report, the focus is how ...

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Improved dispute solution within the EU regarding double taxation

The Economic and Financial Affairs Council configuration (Ecofin) has agreed on a proposal for a directive regarding double taxation ...

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The personal responsibility of representatives for tax liabilities can be extensive

There are special rules implying that representatives of a legal entity can be required to pay the entity’s tax liabilities. In practice, a ...

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Deduction of VAT is granted for costs incurred in conjunction with the sale of shares in subsidiaries

The Supreme Administrative Court has determined in a decision that a company can be granted deduction of input VAT on costs arising in ...

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Renting out of VAT-exempt exhibition premises

The Administrative Court of Appeal believes that a property owner who is a sub-supplier to an exhibition arranger does not provide VAT ...

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New 3:12 – Uncertain right to the end!

If the Government includes its proposal for new 3:12 regulations in the autumn budget, will the coalition parties, with the support of the ...

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3:12-Proposal – Replies from the second round of consultation

The consultation replies to the Government’s re-worked proposal for changed 3:12 regulations for closely held companies have now been ...

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How can today’s tax function comprise a strategic asset for your company?

The prize-winning leadership publication, strategy+business, has published an article based on PwC’s thought leadership series, ”Tax ...

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Changed regulations for real estate owners – an analysis

The real estate packaging Committee presented its proposal for changed tax regulations for real estate owners on 30 March. Less than one ...

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Changed rules for real estate owners – this is the Government’s proposal!

On 30 March, the Government’s so-called real estate packaging Committee presented its proposal for changes in the regulations regarding ...

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Implementation of a beneficial ownership register

A new register of beneficial ownership will be introduced as a stage in EU’s work to prevent money laundering and the financing of ...

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MAP Resolution was Considered a Binding Settlement

The Tax Court in Canada has recently appointed a Mutual Agreement Procedure (“MAP”) resolution between two competent authorities, to be a ...

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State aid and transfer pricing – Where are we headed?

In a number of recent decisions on state aid, the European Commission requires EU countries to recover billions of euros from companies ...

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Sale or a gift of real estate?

When real estate is transferred from a private individual to a related party, an assessment is made as to whether the transaction is to be ...

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Brexit and a new tax year in the UK – what will happen in 2017?

Yesterday, the UK’s exit from the EU began and this process is expected to continue for two years. There has been a great deal of ...

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New tax from 1 July – requires measures to be undertaken by everyone purchasing electronic products from abroad

As we have previously reported on in Tax matters, a new law will come into effect on 1 April 2017 regarding levying a tax on chemicals in ...

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Heavy vehicle, truck and trailer traffic will produce a surplus for public finances

An investigation report produced by PwC at the request of the Confederation of Swedish Enterprise evidences that truck transport companies ...

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Establishing business operations in Sweden – What do I need to consider?

Due to the fact that the economic situation in Sweden is very advantageous now, we see an increased interest on behalf of foreign companies ...

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