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New VAT provisions as regards vouchers

Currently, the EU VAT Directive lacks provisions as regards how vouchers (for example gift coupons, gift cards and other value ...

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Older liens must be renewed prior to the end of 2018

Contractual liens which were registered before 1 July 1968 must be renewed with Lantmäteriet (national survey office) prior to the end of ...

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Most popular Tax matters posts during 2017

During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging ...

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The Swedish Tax Agency’s view of deduction of VAT in conjunction with the sale of subsidiaries

The Tax Agency has presented a position paper describing their view of the right of deduction of VAT on costs incurred on the sale of ...

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Mikael Carlén wishes you Happy Holidays!

2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied ...

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Intra-group financing – aspects to consider?

Multinational groups have been facing challenges when the transfer pricing of intra-group treasury operations and financing services have ...

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Paid congestion tax and infrastructure charges will comprise a taxable benefit

Congestion tax and infrastructure fees incurred in private journeys undertaken with company cars, and which are paid by the employer, will ...

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Change in the law and new practice regarding work permits

The Swedish Parliament has determined that the Swedish Migration Board can refrain from revoking a residence and work permit if the ...

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CbCR – New activated relationships for Sweden as of 8th of December

Sweden now has 53 activated bilateral relationships for the automatic exchange of CbCR. Consequently, there is only a few countries left to ...

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Calculation of tax surcharges – an overview of the regulations

On 30 November, the Committee examining the method for calculating tax surcharges presented its report (SOU 2017:94) to the Swedish ...

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CbCR - Do Swedish MNEs need to think about "Secondary" filing?

Many Swedish MNEs are now getting ready to file their Country-by-Country report in Sweden by the end of the year, however, are they ...

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Proposal for exit tax on certain capital assets when moving abroad

The Swedish Tax Agency recently presented a proposal to the Ministry of Finance on an exit tax on individuals moving abroad implying that ...

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