---
title: PwC | Tax matters – The Swedish tax blog (6)
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. (6)
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

## Subscribe to Tax Matters

Get the latest news, directly to your inbox

[Yes, I'd like to subscribe to Tax matters](https://cloud.email.pwc.se/tm-en-hubspot)

## Contact a tax advisor

Do you need more information or do you have a question?

[Get in Touch](https://www.pwc.se/kontakt)

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)

[![Proposal requiring employees from abroad to personally visit the Swedish Tax Agency on the basis of certain conditions](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/proposal-requiring-employees-from-abroad-to-personally-visit-the-swedish-tax-agency-on-the-basis-of-certain-conditions)

### [Proposal requiring employees from abroad to personally visit the Swedish Tax Agency on the basis of certain conditions](https://blogg.pwc.se/taxmatters-en/proposal-requiring-employees-from-abroad-to-personally-visit-the-swedish-tax-agency-on-the-basis-of-certain-conditions)

In June, the Tax Agency presented a memorandum with a proposal to introduce the term “economic employer” into Swedish tax legislation. The memorandum \[...\]

[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)

29 September 2017|Read time: 5 min

[![Tax proposals in the autumn budget for 2018 – a summary](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/tax-proposals-in-the-autumn-budget-for-2018-a-summary)

### [Tax proposals in the autumn budget for 2018 – a summary](https://blogg.pwc.se/taxmatters-en/tax-proposals-in-the-autumn-budget-for-2018-a-summary)

Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within taxation in \[...\]

[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)

Contact: PwC

26 September 2017|Read time: 10 min

[![The real estate industry and interest deductions](https://blogg.pwc.se/hs-fs/hub/315629/file-372711951.png?width=400&name=file-372711951.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-real-estate-industry-and-interest-deductions)

### [The real estate industry and interest deductions](https://blogg.pwc.se/taxmatters-en/the-real-estate-industry-and-interest-deductions)

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 \[...\]

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

Contact: PwC

25 September 2017|Read time: 11 min

[![A US tax reform on the way](https://blogg.pwc.se/hs-fs/hub/315629/file-371020053.png?width=400&name=file-371020053.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/a-us-tax-reform-on-the-way)

### [A US tax reform on the way](https://blogg.pwc.se/taxmatters-en/a-us-tax-reform-on-the-way)

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 \[...\]

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

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

15 September 2017|Read time: 9 min

[![Tax compliance for Swedish companies in India](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/tax-compliance-for-swedish-companies-in-india)

### [Tax compliance for Swedish companies in India](https://blogg.pwc.se/taxmatters-en/tax-compliance-for-swedish-companies-in-india)

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 \[...\]

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

Contact: PwC

13 September 2017|Read time: 2 min

[![Valuable information regarding income tax rates in more than 150 countries](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Rapporter_bilder_Tax_matters/2017-09-06_14-00-30.jpg?width=400&name=2017-09-06_14-00-30.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/valuable-information-regarding-income-tax-rates-in-more-than-150-countries)

### [Valuable information regarding income tax rates in more than 150 countries](https://blogg.pwc.se/taxmatters-en/valuable-information-regarding-income-tax-rates-in-more-than-150-countries)

In Worldwide Tax Summaries – Corporate Taxes 2017/18 (WWTS) you can obtain detailed information on current income tax rates, as well as on changes in \[...\]

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

Contact: [Kajsa Boqvist & Jörgen Haglund](https://blogg.pwc.se/taxmatters-en/author/kajsa-boqvist-jorgen-haglund)

12 September 2017|Read time: 1 min

[![A new Government proposal will make it easier to transfer your pension](https://blogg.pwc.se/hs-fs/hub/315629/file-373360667.png?width=400&name=file-373360667.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/a-new-government-proposal-will-make-it-easier-to-transfer-your-pension)

### [A new Government proposal will make it easier to transfer your pension](https://blogg.pwc.se/taxmatters-en/a-new-government-proposal-will-make-it-easier-to-transfer-your-pension)

Many people feel that controlling their pension savings after a couple of years of work is a real challenge as their pension benefits are spread out o \[...\]

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

Contact: [Kasper Kindlund](https://blogg.pwc.se/taxmatters-en/author/kasper-kindlund)

30 August 2017|Read time: 5 min

[![Special tax rules for financial leasing](https://blogg.pwc.se/hs-fs/hub/315629/file-346252425.png?width=400&name=file-346252425.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/special-tax-rules-for-financial-leasing)

### [Special tax rules for financial leasing](https://blogg.pwc.se/taxmatters-en/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 with propo \[...\]

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

Contact: Daniel Glückman

24 August 2017|Read time: 13 min

[![Mikael Carlén wishes you a nice summer!](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Illustrationer_PwC/ikoner/Sommarbild.jpg?width=400&name=Sommarbild.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/mikael-carlen-wishes-you-a-nice-summer)

### [Mikael Carlén wishes you a nice summer!](https://blogg.pwc.se/taxmatters-en/mikael-carlen-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 has, after t \[...\]

[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)

Contact: PwC

14 July 2017|Read time: 2 min

[![The Government proceeds with changed rules for taxation of employee stock options](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-government-proceeds-with-changed-rules-for-taxation-of-employee-stock-options)

### [The Government proceeds with changed rules for taxation of employee stock options](https://blogg.pwc.se/taxmatters-en/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 rules for th \[...\]

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

Contact: [Michal Herink](https://blogg.pwc.se/taxmatters-en/author/michal-herink)

13 July 2017|Read time: 3 min

[![Almedalen 2017 – a brief summary](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Illustrationer_PwC/ikoner/Almedalen_rosor_hstgatan_9_2016.jpg?width=400&name=Almedalen_rosor_hstgatan_9_2016.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/almedalen-2017-a-brief-summary)

### [Almedalen 2017 – a brief summary](https://blogg.pwc.se/taxmatters-en/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 the real est \[...\]

[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), [Seminars and courses](https://blogg.pwc.se/taxmatters-en/topic/seminars-and-courses), [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)

Contact: PwC

12 July 2017|Read time: 3 min

[![Tax Professional of the future](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Rapporter_bilder_Tax_matters/Rapport_The%20Tax%20Professional%20of%20the%20Future_Staying%20relevant%20in%20changing%20times.jpg?width=400&name=Rapport_The%20Tax%20Professional%20of%20the%20Future_Staying%20relevant%20in%20changing%20times.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-specialists-of-the-future)

### [Tax Professional of the future](https://blogg.pwc.se/taxmatters-en/tax-specialists-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 experienced, one \[...\]

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

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

11 July 2017|Read time: 2 min

[![Board fees to be taxed as income from services – but this does not apply to Board assignments established prior to 20 June 2017](https://blogg.pwc.se/hs-fs/hub/315629/file-373318587.png?width=400&name=file-373318587.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/board-fees-to-be-taxed-as-income-from-services-but-this-does-not-apply-to-board-assignments-established-prior-to-20-june-2017)

### [Board fees to be taxed as income from services – but this does not apply to Board assignments established prior to 20 June 2017](https://blogg.pwc.se/taxmatters-en/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 fees to Board \[...\]

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

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

3 July 2017|Read time: 3 min

[![How could Swedish companies be affected by Brexit and an American tax reform?](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/how-could-swedish-companies-be-affected-by-brexit-and-an-american-tax-reform)

### [How could Swedish companies be affected by Brexit and an American tax reform?](https://blogg.pwc.se/taxmatters-en/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 Swedish com \[...\]

[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)

Contact: [Kajsa Boqvist](https://blogg.pwc.se/taxmatters-en/author/kajsa-boqvist)

27 June 2017|Read time: 6 min

[![Final (?) proposal for new 3:12 rules](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/final-proposal-for-new-312-rules)

### [Final (?) proposal for new 3:12 rules](https://blogg.pwc.se/taxmatters-en/final-proposal-for-new-312-rules)

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

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

Contact: [Annika Svanfeldt](https://blogg.pwc.se/taxmatters-en/author/annika-svanfeldt)

27 June 2017|Read time: 7 min

[![Sweden signs multilateral convention to implement tax treaty measures](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/sweden-signs-multilateral-convention-to-implement-tax-treaty-measures)

### [Sweden signs multilateral convention to implement tax treaty measures](https://blogg.pwc.se/taxmatters-en/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 framework of \[...\]

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

Contact: [Pär Magnus Wiséen & Andreas Carlsson](https://blogg.pwc.se/taxmatters-en/author/par-magnus-wiseen-andreas-carlsson)

26 June 2017|Read time: 4 min

[![Board fees will be taxed as income from services](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/board-fees-will-be-taxed-as-income-from-services)

### [Board fees will be taxed as income from services](https://blogg.pwc.se/taxmatters-en/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 fees are to \[...\]

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

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

22 June 2017|Read time: 3 min

[![The Swedish government proposes new corporate income tax rules](https://blogg.pwc.se/hs-fs/hub/315629/file-371020053.png?width=400&name=file-371020053.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-swedish-government-proposes-new-corporate-income-tax-rules)

### [The Swedish government proposes new corporate income tax rules](https://blogg.pwc.se/taxmatters-en/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 addition, the \[...\]

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

Contact: [Fredrik Ohlsson & Håkan Danmyr](https://blogg.pwc.se/taxmatters-en/author/fredrik-ohlsson-hakan-danmyr)

22 June 2017|Read time: 14 min

[![Swedish Vat rules on tax adjustments are rejected by the Administrative Court of Appeal](https://blogg.pwc.se/hs-fs/hub/315629/file-374891310.png?width=400&name=file-374891310.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedish-vat-rules-on-tax-adjustments-are-rejected-by-the-administrative-court-of-appeal)

### [Swedish Vat rules on tax adjustments are rejected by the Administrative Court of Appeal](https://blogg.pwc.se/taxmatters-en/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 investments, where \[...\]

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

Contact: PwC

21 June 2017|Read time: 5 min

[![Robotic Process Automation enhances the effectiveness of the tax function](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Rapporter_bilder_Tax_matters/Rapport_Tax_Function_of_the_Future_nr_8.jpg?width=400&name=Rapport_Tax_Function_of_the_Future_nr_8.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/robotic-process-automation-enhances-the-effectiveness-of-the-tax-function)

### [Robotic Process Automation enhances the effectiveness of the tax function](https://blogg.pwc.se/taxmatters-en/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 Robotic Pro \[...\]

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

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

9 June 2017|Read time: 2 min

[![Improved dispute solution within the EU regarding double taxation](https://blogg.pwc.se/hs-fs/file-372716871.png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Globe-solid_0005_orange.png?width=400&name=PwC-skatteradgivning-Globe-solid_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/improved-dispute-solution-within-the-eu-regarding-double-taxation)

### [Improved dispute solution within the EU regarding double taxation](https://blogg.pwc.se/taxmatters-en/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 solutions within \[...\]

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

Contact: Pär Magnus Wiséen

7 June 2017|Read time: 8 min

[![The personal responsibility of representatives for tax liabilities can be extensive](https://blogg.pwc.se/hs-fs/file-369971304-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Meeting-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Meeting-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-personal-responsibility-of-representatives-for-tax-liabilities-can-be-extensive)

### [The personal responsibility of representatives for tax liabilities can be extensive](https://blogg.pwc.se/taxmatters-en/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 given repr \[...\]

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

Contact: PwC

30 May 2017|Read time: 5 min

[![Deduction of VAT is granted for costs incurred in conjunction with the sale of shares in subsidiaries](https://blogg.pwc.se/hs-fs/file-371027983-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Percent-3-solid_0005_orange.png?width=400&name=PwC-skatteradgivning-Percent-3-solid_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/deduction-of-vat-is-granted-for-costs-incurred-in-conjunction-with-the-sale-of-shares-in-subsidiaries)

### [Deduction of VAT is granted for costs incurred in conjunction with the sale of shares in subsidiaries](https://blogg.pwc.se/taxmatters-en/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 conjunction wit \[...\]

[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)

23 May 2017|Read time: 6 min

[![Renting out of VAT-exempt exhibition premises](https://blogg.pwc.se/hs-fs/file-372711951-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-House-2-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-House-2-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/renting-out-of-vat-exempt-exhibition-premises)

### [Renting out of VAT-exempt exhibition premises](https://blogg.pwc.se/taxmatters-en/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 liable exhibiti \[...\]

[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)

19 May 2017|Read time: 4 min

[![New 3:12 – Uncertain right to the end!](https://blogg.pwc.se/hs-fs/file-373354067-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Group-outline_0005_orange.png?width=400&name=PwC-skatteradgivning-Group-outline_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-312-uncertain-right-to-the-end)

### [New 3:12 – Uncertain right to the end!](https://blogg.pwc.se/taxmatters-en/new-312-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 Sweden Demo \[...\]

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

Contact: PwC

15 May 2017|Read time: 7 min

[![3:12-Proposal – Replies from the second round of consultation](https://blogg.pwc.se/hs-fs/file-371022453-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/312-proposal-replies-from-the-second-round-of-consultation)

### [3:12-Proposal – Replies from the second round of consultation](https://blogg.pwc.se/taxmatters-en/312-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 received by the \[...\]

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

Contact: PwC

3 May 2017|Read time: 11 min

[![How can today’s tax function comprise a strategic asset for your company?](https://blogg.pwc.se/hs-fs/file-369971304-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Meeting-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Meeting-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/how-can-todays-tax-function-comprise-a-strategic-asset-for-your-company)

### [How can today’s tax function comprise a strategic asset for your company?](https://blogg.pwc.se/taxmatters-en/how-can-todays-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 Function of the F \[...\]

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

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

25 April 2017|Read time: 2 min

[![Changed regulations for real estate owners – an analysis](https://blogg.pwc.se/hs-fs/file-371022453-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/changed-regulations-for-real-estate-owners-an-analysis)

### [Changed regulations for real estate owners – an analysis](https://blogg.pwc.se/taxmatters-en/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 week later th \[...\]

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

Contact: PwC

19 April 2017|Read time: 10 min

[![Changed rules for real estate owners – this is the Government’s proposal!](https://blogg.pwc.se/hs-fs/file-369971304-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Meeting-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Meeting-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/changed-rules-for-real-estate-owners-this-is-the-governments-proposal)

### [Changed rules for real estate owners – this is the Government’s proposal!](https://blogg.pwc.se/taxmatters-en/changed-rules-for-real-estate-owners-this-is-the-governments-proposal)

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

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

Contact: PwC

13 April 2017|Read time: 7 min

[![Implementation of a beneficial ownership register](https://blogg.pwc.se/hs-fs/file-373354067-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Group-outline_0005_orange.png?width=400&name=PwC-skatteradgivning-Group-outline_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/implementation-of-a-beneficial-ownership-register)

### [Implementation of a beneficial ownership register](https://blogg.pwc.se/taxmatters-en/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 terrorism. Legal en \[...\]

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

Contact: PwC

7 April 2017|Read time: 5 min

[‹](https://blogg.pwc.se/taxmatters-en/page/5)[1](https://blogg.pwc.se/taxmatters-en)[2](https://blogg.pwc.se/taxmatters-en/page/2)[…](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)[8](https://blogg.pwc.se/taxmatters-en/page/8)[…](https://blogg.pwc.se/taxmatters-en/page/10)[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/7)

### What do you want help with?

- [Services](https://www.pwc.se/en/services.html)
- [Consulting](https://www.pwc.se/en/services/consulting.html)
- [People and Organisation](https://www.pwc.se/en/services/consulting/people-organisation.html)
- [Risk Management](https://www.pwc.se/en/services/risk-management.html)
- [Audit and Assurance](https://www.pwc.se/en/services/audit-and-assurance.html)
- [Tax](https://www.pwc.se/en/services/tax-sweden.html)
- [Legal](https://www.pwc.se/en/services/legal.html)

### Doing business in Sweden

- [Doing business in Sweden](https://www.pwc.se/en/business-sweden.html)
- [Type of precense](https://www.pwc.se/en/business-sweden/type-of-presence.html)
- [Tax issues](https://www.pwc.se/en/business-sweden/taxes-sweden.html)
- [Operational matters](https://www.pwc.se/en/business-sweden/operational-matters-sweden.html)
- [Registration requirements](https://www.pwc.se/en/business-sweden/registration-requirement-sweden.html)
- [Compensate our employees](https://www.pwc.se/en/business-sweden/compensate-employees.html)

### About PwC

- [About us](https://www.pwc.se/en/about-us.html)
- [Offices](https://www.pwc.se/sv/kontor.html)
- [Global pressreleases](https://press.pwc.com/)

© 2018 - 2026 PwC.

All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see [www.pwc.com/structure](https://www.pwc.com/structure) for further details.

- [Integritetspolicy](https://www.pwc.se/integritetspolicy)
- [Cookies](https://www.pwc.se/cookies)
- [Legal](https://www.pwc.se/sv/om-pwc/ansvarsfriskrivning.html)
- [Site provider](https://www.pwc.se/siteprovider)

```json
{
  "@context" : "https://schema.org",
  "@type" : "WebSite",
  "name" : "PwC",
  "potentialAction" : {
    "@type" : "SearchAction",
    "query-input" : "required name=search_term_string",
    "target" : "https://blogg.pwc.se/search?term={search_term_string}"
  },
  "url" : "https://blogg.pwc.se"
}
```

```json
{
  "@context" : "https://schema.org",
  "@type" : "WebPage",
  "name" : "PwC | Tax matters – The Swedish tax blog (6)",
  "url" : "https://blogg.pwc.se/taxmatters-en/page/6"
}
```