---
title: PwC | Tax matters – The Swedish tax blog (5)
description: As a market leader in tax advisory, PwC provides you with the latest news, analyses, and insights on taxation – everything you need to stay ahead. (5)
image: https://blogg.pwc.se/hubfs/tax-matters-thumb-1200x630.jpg
---

[![pwc-logo-1](https://blogg.pwc.se/hs-fs/hubfs/Imported%20sitepage%20images/pwc-logo-1.png?width=200&name=pwc-logo-1.png)](https://blogg.pwc.se/)

## Tax matters - Sweden's tax blog

## Latest articles

[![People in a meeting](https://blogg.pwc.se/hs-fs/hubfs/samtal_f%C3%A5t%C3%B6lj.jpg?width=400&name=samtal_f%C3%A5t%C3%B6lj.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-inquiry-taxation-of-board-fees)

### [New inquiry into the taxation of board fees](https://blogg.pwc.se/taxmatters-en/new-inquiry-taxation-of-board-fees)

The Swedish Government has appointed an inquiry to review the tax treatment of remuneration derived from board appointments and other assignments of a \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Frida Grahn](https://blogg.pwc.se/taxmatters-en/author/frida-grahn) & [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

17 September 2026|Read time: 6 min

[![Labb med experter](https://blogg.pwc.se/hs-fs/hubfs/woodenlab_650.jpg?width=400&name=woodenlab_650.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-swedish-expert-tax-relief)

### [Draft legislative referral regarding Swedish expert tax relief](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-swedish-expert-tax-relief)

In June, the Government submitted a draft legislative referral that included, among other things, more generous rules on the Swedish expert tax relief \[...\]

[Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)

Contact: [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

4 September 2026|Read time: 9 min

[![Yellow fields and a blue sky with clouds](https://blogg.pwc.se/hs-fs/hubfs/landskap.jpg?width=400&name=landskap.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-continuous-stay)

### [Draft legislative referral on the concept of “continuous stay”](https://blogg.pwc.se/taxmatters-en/draft-legislative-referral-continuous-stay)

At last, we appear to be getting a clear and unambiguous definition of the concept of “continuous stay” (Swe: stadigvarande vistelse). In November 202 \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)

Contact: [Cecilia Arrhenius](https://blogg.pwc.se/taxmatters-en/author/cecilia-arrhenius)

19 August 2026|Read time: 5 min

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Sortera:[Alla](https://blogg.pwc.se/taxmatters-en)[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes)

Alla kategorier

- [Alla](https://blogg.pwc.se/taxmatters-en)
- [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)
- [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)
- [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)
- [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes)
- [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)
- [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)
- [Seminars and courses](https://blogg.pwc.se/taxmatters-en/topic/seminars-and-courses)
- [Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)
- [Legal](https://blogg.pwc.se/taxmatters-en/topic/legal)
- [Pension](https://blogg.pwc.se/taxmatters-en/topic/pension)
- [Rekommenderad](https://blogg.pwc.se/taxmatters-en/topic/rekommenderad)

[![The Administrative Court of Appeal’s decision regarding the securing of pension benefits through provisions to occupational pension institutions in Great Britain](https://blogg.pwc.se/hs-fs/hub/315629/file-372718986.png?width=400&name=file-372718986.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-administrative-court-of-appeals-decision-regarding-the-securing-of-pension-benefits-through-provisions-to-occupational-pension-institutions-in-great-britain)

### [The Administrative Court of Appeal’s decision regarding the securing of pension benefits through provisions to occupational pension institutions in Great Britain](https://blogg.pwc.se/taxmatters-en/the-administrative-court-of-appeals-decision-regarding-the-securing-of-pension-benefits-through-provisions-to-occupational-pension-institutions-in-great-britain)

The Administrative Court of Appeal tested various alternative motivations as regards the right of deduction, amongst other things, whether the trust c \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Lennart Staberg](https://blogg.pwc.se/taxmatters-en/author/lennart-staberg)

7 March 2018|Read time: 5 min

[![Tax relief for limited tax liability taxpayers – a possibility?](https://blogg.pwc.se/hs-fs/hub/315629/file-373354067.png?width=400&name=file-373354067.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-relief-for-limited-tax-liability-taxpayers-a-possibility)

### [Tax relief for limited tax liability taxpayers – a possibility?](https://blogg.pwc.se/taxmatters-en/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 regarding \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

27 February 2018|Read time: 5 min

[![The US tax reform – How are Swedish companies’ operations in the US affected?](https://blogg.pwc.se/hs-fs/hub/315629/file-372717261.png?width=400&name=file-372717261.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-us-tax-reform)

### [The US tax reform – How are Swedish companies’ operations in the US affected?](https://blogg.pwc.se/taxmatters-en/the-us-tax-reform)

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 on 1 Janua \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Jörgen Haglund](https://blogg.pwc.se/taxmatters-en/author/jörgen-haglund)

14 February 2018|Read time: 2 min

[![New Transfer Pricing Documentation Requirements in Poland](https://blogg.pwc.se/hs-fs/hubfs/Digitalisera%20ekonomihanteringen.jpg?width=400&name=Digitalisera%20ekonomihanteringen.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-transfer-pricing-documentation-requirements-in-poland)

### [New Transfer Pricing Documentation Requirements in Poland](https://blogg.pwc.se/taxmatters-en/new-transfer-pricing-documentation-requirements-in-poland)

In January 2017, Poland introduced new transfer pricing documentation requirements affecting a large amount of multinational companies conducting busi \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Amanda Ivansson](https://blogg.pwc.se/taxmatters-en/author/amanda-ivansson)

13 February 2018|Read time: 3 min

[![Strategic choices for today’s tax functions](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Rapporter_bilder_Tax_matters/Rapport_Tax_Function_of_the_Future_Dec_2017.jpg?width=400&name=Rapport_Tax_Function_of_the_Future_Dec_2017.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/strategic-choices-for-todays-tax-functions)

### [Strategic choices for today’s tax functions](https://blogg.pwc.se/taxmatters-en/strategic-choices-for-todays-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 PwC’s repo \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Kim Jokinen](https://blogg.pwc.se/taxmatters-en/author/kim-jokinen)

12 February 2018|Read time: 2 min

[Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-vat-provisions-as-regards-vouchers)

### [New VAT provisions as regards vouchers](https://blogg.pwc.se/taxmatters-en/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 certificates, in both p \[...\]

[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)

Contact: [Sara Lörenskog](https://blogg.pwc.se/taxmatters-en/author/sara-lorenskog)

9 February 2018|Read time: 7 min

[Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/older-liens-must-be-renewed-prior-to-the-end-of-2018)

### [Older liens must be renewed prior to the end of 2018](https://blogg.pwc.se/taxmatters-en/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 2018, or the \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes)

Contact: PwC

23 January 2018|Read time: 2 min

[![Most popular Tax matters posts during 2017](https://blogg.pwc.se/hs-fs/hub/315629/file-369965069.png?width=400&name=file-369965069.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/most-popular-tax-matters-posts-during-2017)

### [Most popular Tax matters posts during 2017](https://blogg.pwc.se/taxmatters-en/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 proposal a \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: PwC

15 January 2018|Read time: 2 min

[Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-swedish-tax-agencys-view-of-deduction-of-vat-in-conjunction-with-the-sale-of-subsidiaries)

### [The Swedish Tax Agency’s view of deduction of VAT in conjunction with the sale of subsidiaries](https://blogg.pwc.se/taxmatters-en/the-swedish-tax-agencys-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 subsidiaries. Th \[...\]

[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)

Contact: [Fredrik Lund](https://blogg.pwc.se/taxmatters-en/author/fredrik-lund)

11 January 2018|Read time: 6 min

[![Mikael Carlén wishes you Happy Holidays!](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Illustrationer_PwC/Julbild.jpg?width=400&name=Julbild.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/mikael-carlen-wishes-you-happy-holidays)

### [Mikael Carlén wishes you Happy Holidays!](https://blogg.pwc.se/taxmatters-en/mikael-carlen-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 tax increase \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: PwC

22 December 2017|Read time: 3 min

[![Intra-group financing – aspects to consider?](https://blogg.pwc.se/hs-fs/hub/315629/file-374889595.png?width=400&name=file-374889595.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/intra-group-financing-aspects-to-consider)

### [Intra-group financing – aspects to consider?](https://blogg.pwc.se/taxmatters-en/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 come into th \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: Pär Magnus Wiséen

21 December 2017|Read time: 5 min

[![Paid congestion tax and infrastructure charges will comprise a taxable benefit](https://blogg.pwc.se/hs-fs/hub/315629/file-369960689.png?width=400&name=file-369960689.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/paid-congestion-tax-and-infrastructure-charges-will-comprise-a-taxable-benefit)

### [Paid congestion tax and infrastructure charges will comprise a taxable benefit](https://blogg.pwc.se/taxmatters-en/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 comprise a \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

20 December 2017|Read time: 7 min

[![Change in the law and new practice regarding work permits](https://blogg.pwc.se/hs-fs/hub/315629/file-371018483.png?width=400&name=file-371018483.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/change-in-the-law-and-new-practice-regarding-work-permits)

### [Change in the law and new practice regarding work permits](https://blogg.pwc.se/taxmatters-en/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 employer in questi \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

19 December 2017|Read time: 5 min

[![CbCR – New activated relationships for Sweden as of 8th of December](https://blogg.pwc.se/hs-fs/hub/315629/file-369971304.png?width=400&name=file-369971304.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/cbcr-new-activated-relationships-for-sweden-as-of-8th-of-december)

### [CbCR – New activated relationships for Sweden as of 8th of December](https://blogg.pwc.se/taxmatters-en/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 which Swed \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: PwC

15 December 2017|Read time: 4 min

[![Calculation of tax surcharges – an overview of the regulations](https://blogg.pwc.se/hs-fs/hub/315629/file-371027983.png?width=400&name=file-371027983.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/calculation-of-tax-surcharges-an-overview-of-the-regulations)

### [Calculation of tax surcharges – an overview of the regulations](https://blogg.pwc.se/taxmatters-en/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 government. The pu \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Sophie Broqvist](https://blogg.pwc.se/taxmatters-en/author/sophie-broqvist)

11 December 2017|Read time: 4 min

[![CbCR - Do Swedish MNEs need to think about "Secondary" filing?](https://blogg.pwc.se/hs-fs/hub/315629/file-369967824.png?width=400&name=file-369967824.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/cbcr-do-swedish-mnes-need-to-think-about-secondary-filing)

### [CbCR - Do Swedish MNEs need to think about "Secondary" filing?](https://blogg.pwc.se/taxmatters-en/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 compliant in other \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: PwC

8 December 2017|Read time: 4 min

[![Proposal for exit tax on certain capital assets when moving abroad](https://blogg.pwc.se/hs-fs/hub/315629/file-369965069.png?width=400&name=file-369965069.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/proposal-for-exit-tax-on-certain-capital-assets-when-moving-abroad)

### [Proposal for exit tax on certain capital assets when moving abroad](https://blogg.pwc.se/taxmatters-en/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 such individ \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

1 December 2017|Read time: 3 min

[![Proposal to require personnel registers in a number of types of operations](https://blogg.pwc.se/hs-fs/hub/315629/file-373353742.png?width=400&name=file-373353742.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/proposal-to-require-personnel-registers-in-a-number-of-types-of-operations)

### [Proposal to require personnel registers in a number of types of operations](https://blogg.pwc.se/taxmatters-en/proposal-to-require-personnel-registers-in-a-number-of-types-of-operations)

On 16 November 2017, the Swedish Government presented a proposal to introduce the requirement of personnel registers in a number of types of operation \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

28 November 2017|Read time: 4 min

[![Paying Taxes 2018 – global comparison of 190 tax systems](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Rapporter_bilder_Tax_matters/Paying_Taxes_2018.jpg?width=400&name=Paying_Taxes_2018.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/paying-taxes-2018-global-comparison-of-190-tax-systems)

### [Paying Taxes 2018 – global comparison of 190 tax systems](https://blogg.pwc.se/taxmatters-en/paying-taxes-2018-global-comparison-of-190-tax-systems)

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 \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Kim Jokinen](https://blogg.pwc.se/taxmatters-en/author/kim-jokinen)

27 November 2017|Read time: 1 min

[![Country-by-Country Reporting – Converting Excel to XML](https://blogg.pwc.se/hs-fs/hub/315629/file-346254160.png?width=400&name=file-346254160.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/country-by-country-reporting-converting-excel-to-xml)

### [Country-by-Country Reporting – Converting Excel to XML](https://blogg.pwc.se/taxmatters-en/country-by-country-reporting-converting-excel-to-xml)

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 \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: PwC

23 November 2017|Read time: 2 min

[![Change in tax agreement between Sweden and China regarding certain transportation services](https://blogg.pwc.se/hs-fs/hub/315629/file-369972114.png?width=400&name=file-369972114.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/change-in-tax-agreement-between-sweden-and-china-regarding-certain-transportation-services)

### [Change in tax agreement between Sweden and China regarding certain transportation services](https://blogg.pwc.se/taxmatters-en/change-in-tax-agreement-between-sweden-and-china-regarding-certain-transportation-services)

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 \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Ulrika Lundh Eriksson](https://blogg.pwc.se/taxmatters-en/author/ulrika-lundh-eriksson)

13 November 2017|Read time: 3 min

[![Swedish tax regulations in conflict with EU law](https://blogg.pwc.se/hs-fs/hub/315629/file-371022453.png?width=400&name=file-371022453.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedish-tax-regulations-in-conflict-with-eu-law)

### [Swedish tax regulations in conflict with EU law](https://blogg.pwc.se/taxmatters-en/swedish-tax-regulations-in-conflict-with-eu-law)

In a recent decision, the Supreme Administrative Court (HFD) determined that a Swedish private person receiving dividends from a non-listed Cyprus com \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

30 October 2017|Read time: 7 min

[![Brazil – a promising market for international business beyond its challenges](https://blogg.pwc.se/hs-fs/hub/315629/file-372716871.png?width=400&name=file-372716871.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/brazil-a-promising-market-for-international-business-beyond-its-challenges)

### [Brazil – a promising market for international business beyond its challenges](https://blogg.pwc.se/taxmatters-en/brazil-a-promising-market-for-international-business-beyond-its-challenges)

Brazil has long been considered one of the most promising markets for international business expansion, but also a very challenging one. The complexit \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Rúbia Monteiro](https://blogg.pwc.se/taxmatters-en/author/rúbia-monteiro)

26 October 2017|Read time: 2 min

[![Marginal part-time work as employee in another country does not impact a self-employed person’s affiliation to his or her social security benefit scheme](https://blogg.pwc.se/hs-fs/hub/315629/file-369965069.png?width=400&name=file-369965069.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/marginal-part-time-work-as-employee-in-another-country-does-not-impact-a-self-employed-persons-affiliation-to-his-or-her-social-security-benefit-scheme)

### [Marginal part-time work as employee in another country does not impact a self-employed person’s affiliation to his or her social security benefit scheme](https://blogg.pwc.se/taxmatters-en/marginal-part-time-work-as-employee-in-another-country-does-not-impact-a-self-employed-persons-affiliation-to-his-or-her-social-security-benefit-scheme)

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 \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

19 October 2017|Read time: 4 min

[![EU Commission proposes extensive VAT reform](https://blogg.pwc.se/hs-fs/hub/315629/file-369971304.png?width=400&name=file-369971304.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/eu-commission-proposes-extensive-vat-reform)

### [EU Commission proposes extensive VAT reform](https://blogg.pwc.se/taxmatters-en/eu-commission-proposes-extensive-vat-reform)

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 \[...\]

[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)

Contact: [Sara Lörenskog och Hillevi Söderberg](https://blogg.pwc.se/taxmatters-en/author/sara-lorenskog-och-hillevi-soderberg)

18 October 2017|Read time: 7 min

[![Changes of China’s investment climate for foreign companies](https://blogg.pwc.se/hs-fs/hub/315629/file-373357742.png?width=400&name=file-373357742.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/changes-of-chinas-investment-climate-for-foreign-companies)

### [Changes of China’s investment climate for foreign companies](https://blogg.pwc.se/taxmatters-en/changes-of-chinas-investment-climate-for-foreign-companies)

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 \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: PwC

11 October 2017|Read time: 2 min

[![Board fees are to be taxed as income from services – new transition period, according to the Swedish Tax Agency](https://blogg.pwc.se/hs-fs/hub/315629/file-342816198.png?width=400&name=file-342816198.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/board-fees-are-to-be-taxed-as-income-from-services-new-transition-period-according-to-the-swedish-tax-agency)

### [Board fees are to be taxed as income from services – new transition period, according to the Swedish Tax Agency](https://blogg.pwc.se/taxmatters-en/board-fees-are-to-be-taxed-as-income-from-services-new-transition-period-according-to-the-swedish-tax-agency)

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 \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Malin Andersson](https://blogg.pwc.se/taxmatters-en/author/malin-andersson)

11 October 2017|Read time: 4 min

[![Defining Success – What KPI’s are driving the tax function today?](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Rapporter_bilder_Tax_matters/Rapport_Tax_Function_of_the_Future_nr_10.jpg?width=400&name=Rapport_Tax_Function_of_the_Future_nr_10.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/defining-success-what-kpis-are-driving-the-tax-function-today)

### [Defining Success – What KPI’s are driving the tax function today?](https://blogg.pwc.se/taxmatters-en/defining-success-what-kpis-are-driving-the-tax-function-today)

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 \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Kim Jokinen](https://blogg.pwc.se/taxmatters-en/author/kim-jokinen)

10 October 2017|Read time: 3 min

[![The Importance of being ‘Brexit’ Ready](https://blogg.pwc.se/hs-fs/hub/315629/file-344884827.png?width=400&name=file-344884827.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-importance-of-being-brexit-ready)

### [The Importance of being ‘Brexit’ Ready](https://blogg.pwc.se/taxmatters-en/the-importance-of-being-brexit-ready)

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 \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)

Contact: [Sara Lörenskog](https://blogg.pwc.se/taxmatters-en/author/sara-lorenskog)

9 October 2017|Read time: 3 min

[![Proposal that preliminary tax at source be included on all invoices for services provided where there is no “F-tax card“](https://blogg.pwc.se/hs-fs/hub/315629/file-371022453.png?width=400&name=file-371022453.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/proposal-that-preliminary-tax-at-source-be-included-on-all-invoices-for-services-provided-where-there-is-no-f-tax-card)

### [Proposal that preliminary tax at source be included on all invoices for services provided where there is no “F-tax card“](https://blogg.pwc.se/taxmatters-en/proposal-that-preliminary-tax-at-source-be-included-on-all-invoices-for-services-provided-where-there-is-no-f-tax-card)

In June, the Swedish Tax Agency presented a memorandum with a proposal for the introduction of the term “economic employer” into Swedish tax legislati \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

5 October 2017|Read time: 4 min

[‹](https://blogg.pwc.se/taxmatters-en/page/4)[1](https://blogg.pwc.se/taxmatters-en)[2](https://blogg.pwc.se/taxmatters-en/page/2)[3](https://blogg.pwc.se/taxmatters-en/page/3)[4](https://blogg.pwc.se/taxmatters-en/page/4)[5](https://blogg.pwc.se/taxmatters-en/page/5)[6](https://blogg.pwc.se/taxmatters-en/page/6)[7](https://blogg.pwc.se/taxmatters-en/page/7)[…](https://blogg.pwc.se/taxmatters-en/page/9)[11](https://blogg.pwc.se/taxmatters-en/page/11)[12](https://blogg.pwc.se/taxmatters-en/page/12)[›](https://blogg.pwc.se/taxmatters-en/page/6)

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