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Tax relief for limited tax liability taxpayers – a possibility?

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 ...

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The US tax reform – How are Swedish companies’ operations in the US affected?

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 ...

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New Transfer Pricing Documentation Requirements in Poland

In January 2017, Poland introduced new transfer pricing documentation requirements affecting a large amount of multinational companies ...

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Strategic choices for today’s tax functions

What is required for the corporate tax function to be able to meet the challenges associated with complex tax and business environments? In ...

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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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