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 [...]
Currently, the EU VAT Directive lacks provisions as regards how vouchers (for example gift coupons, gift cards and other value certificates, in both p [...]
Contractual liens which were registered before 1 July 1968 must be renewed with Lantmäteriet (national survey office) prior to the end of 2018, or the [...]
During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging proposal a [...]
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 subsidiaries. Th [...]
2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied tax increase [...]
Multinational groups have been facing challenges when the transfer pricing of intra-group treasury operations and financing services have come into th [...]
Congestion tax and infrastructure fees incurred in private journeys undertaken with company cars, and which are paid by the employer, will comprise a [...]
The Swedish Parliament has determined that the Swedish Migration Board can refrain from revoking a residence and work permit if the employer in questi [...]
Sweden now has 53 activated bilateral relationships for the automatic exchange of CbCR. Consequently, there is only a few countries left to which Swed [...]
On 30 November, the Committee examining the method for calculating tax surcharges presented its report (SOU 2017:94) to the Swedish government. The pu [...]
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 compliant in other [...]
The Swedish Tax Agency recently presented a proposal to the Ministry of Finance on an exit tax on individuals moving abroad implying that such individ [...]
On 16 November 2017, the Swedish Government presented a proposal to introduce the requirement of personnel registers in a number of types of operation [...]
Paying Taxes 2018 is a unique annual report produced as a cooperative effort between PwC and the World Bank Group. The report investigates and compare [...]
It is almost time to file the Country-by-Country report in a format called XML schema. Many multinational enterprises (MNEs) are now probably ready wi [...]
The Swedish Government has presented a proposal for a change in the existing tax treaty between Sweden and China. The change implies that the contract [...]
In a recent decision, the Supreme Administrative Court (HFD) determined that a Swedish private person receiving dividends from a non-listed Cyprus com [...]
Brazil has long been considered one of the most promising markets for international business expansion, but also a very challenging one. The complexit [...]
The EU Court has determined that marginal part-time work activities executed in the form of employment in another country by a self-employed person do [...]
The EU Commission has presented a proposal for the biggest VAT reform in a quarter of a century. The purpose of the reform is to improve and modernise [...]
The world is changing in different aspects and areas, China and China's role in the world is changing as well. For Swedish and Western companies seeki [...]
We have previously reported on a decision by the Supreme Administrative Court (HFD), dated 20 June 2017, in which it was determined that fees paid to [...]
The role of the Tax function in operations has become broader and more complex. The question asked by many corporate managers is – What does a success [...]
The fourth round of negotiations between the EU and the UK concluded on 28 September 2017. The UK has in the last two months released several policy p [...]
In June, the Swedish Tax Agency presented a memorandum with a proposal for the introduction of the term “economic employer” into Swedish tax legislati [...]
In June, the Tax Agency presented a memorandum with a proposal to introduce the term “economic employer” into Swedish tax legislation. The memorandum [...]
Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within taxation in [...]
The real estate industry is in focus in the context of the Government’s current tax initiatives. The most recent proposal from the Government regardin [...]
There are a number of signals pointing towards a forthcoming reform of the tax code in the US and that this might materialize already at the end of th [...]
Over the years, the potential tax compliances in India has been one of the key area of deliberation for many foreign companies while conducting any bu [...]