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 [...]
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 [...]
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 [...]
As previously reported upon in Tax matters of 22 June 2017, the Swedish Government has distributed for consultation an extensive memorandum with propo [...]
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 [...]
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 [...]
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 [...]
One often hears the statement that a company’s most important asset is its personnel. After the strong technological progress we have experienced, one [...]
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 [...]
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 [...]
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 [...]
On 7 June, Sweden signed, together with 67 other countries, a multilateral convention to implement tax treaty related measures within the framework of [...]
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 [...]
The government wishes to introduce a general EBIT or EBITDA based limitation to deduct net interest expenses in the corporate sector. In addition, the [...]
The Administrative Court of Appeal has determined in a decision that the Swedish VAT rules on tax adjustment as regards real estate investments, where [...]
Companies are constantly working to improve and enhance the effectiveness of their operations. In our most recent report, the focus is how Robotic Pro [...]
The Economic and Financial Affairs Council configuration (Ecofin) has agreed on a proposal for a directive regarding double taxation solutions within [...]
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 [...]
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 [...]
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 [...]
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 [...]
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 [...]
The prize-winning leadership publication, strategy+business, has published an article based on PwC’s thought leadership series, ”Tax Function of the F [...]
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 [...]
On 30 March, the Government’s so-called real estate packaging Committee presented its proposal for changes in the regulations regarding taxation of re [...]
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 [...]
The Tax Court in Canada has recently appointed a Mutual Agreement Procedure (“MAP”) resolution between two competent authorities, to be a binding sett [...]
In a number of recent decisions on state aid, the European Commission requires EU countries to recover billions of euros from companies deemed to have [...]
When real estate is transferred from a private individual to a related party, an assessment is made as to whether the transaction is to be considered [...]
Yesterday, the UK’s exit from the EU began and this process is expected to continue for two years. There has been a great deal of speculation as to wh [...]
As we have previously reported on in Tax matters, a new law will come into effect on 1 April 2017 regarding levying a tax on chemicals in electronic a [...]