Since 1 January 2026, legal entities that make donations to non-profit organisations approved by tax agency can receive a tax reduction. The purpose i [...]
The world is moving. Rapidly. And in multiple directions simultaneously. Climate transition, the AI revolution, geopolitical shifts, demographic chang [...]
In recent times, the Swedish government has initiated comprehensive reviews of the tax rules surrounding corporate donations to non-profit organizatio [...]
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 [...]
An investigation report produced by PwC at the request of the Confederation of Swedish Enterprise evidences that truck transport companies pay a signi [...]
Due to the fact that the economic situation in Sweden is very advantageous now, we see an increased interest on behalf of foreign companies in startin [...]
In previous position statements, the Swedish Tax Agency has described its view of VAT liability in the context of the renting out of rooms in hotel op [...]
The Administrative Court of Appeal Jönköping has recently determined in a case that the correction rule is applicable as regards pricing in the acquis [...]
Each year, the Tax Agency announces the industries on which they will focus in their work to counter-act errors and cheating. Through the execution of [...]
According to the Swedish legislation on country-by-country reporting, Swedish entities and foreign permanent establishments in Sweden within a multina [...]
Last week the Swedish Government announced that it will not proceed with the current investigative committee’s proposal for a tax on the finance secto [...]
March 1st, the parliament adopted the government’s proposal on transfer pricing documentation and country-by-country reporting. The adoption amounts t [...]
Today, many municipalities are choosing to sell all or parts of their real estate holdings due to political or operational economic reasons. The sales [...]
As Tax matters previously reported upon, Donald Trump launched already during his Presidential campaign a program to significantly reduce taxes for bo [...]
The Swedish Supreme Administrative Court has, in two separate judgements, ruled that two foreign pension funds were not entitled to restitution of Swe [...]
The Government plans to exempt solar power from energy tax if the solar power is produced in small plants located where the electricity is consumed.
The new Chinese Transfer Pricing legislation goes beyond OECD’s Based Erosion and Profit Shifting (BEPS) Action 13 in terms of transfer pricing transp [...]
PwC has previously written about sustainability being 2017’s tax issue. Recently, the think tank, SNS, Studieförbundet Näringsliv och Samhälle, held a [...]
On 19 January, the Government presented an exposure draft to the Council on Legislation with a proposal for new regulations for the financial instrume [...]
According to a very recent advance ruling, regularly recurring visits to Sweden, totalling 111 nights during a twelve month period, are considered to [...]
Global companies operate environments with increasingly complicated tax rules and transparency requirements. This places increased demands on tax repo [...]
As we have reported on previously in Tax matters, the meaning of the term ”real estate” changed, in terms of VAT liability, at the end of 2016. The ne [...]
According to an advance ruling from the Council for Advanced Tax Rulings, Board fees are to be taxed as income from employment. Only in exceptional ca [...]
The Supreme Administrative Court has decided that only waste which is transferred to a physically and cadastrially separated landfill area within a la [...]
Last autumn the Council for Advance Tax Rulings issued an advance ruling stating that a part owner in a consulting company who changes his or her from [...]
Do you have employees who have received shares and, then, have been disappointed in the fact that they need to pay tax on the benefit? From our experi [...]
The EU Court has determined that prize money received in horse racing competitions is not to be included in the taxation base for VAT. According to ou [...]
As we have previously written about in Tax matters, the rules concerning deductibility for hospitality are changing at the turn of the year. The Swedi [...]
As previously reported upon, the Government has proposed the introduction of a threshold amount as regards the liability of VAT registration. This pro [...]
2016 was a good tax year for our clients and writing about this evokes positive memories and images. Many medium-sized companies expanded and were lis [...]
The Swedish Parliament has decided that a party consuming electricity on a large scale (at least 20 GWh per year) may be approved as a voluntary tax-l [...]
In previous blog post we have written that work is underway on simplifying and modernising VAT legislation in the EU. A couple of weeks ago the Europe [...]