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2016 Tax Chronicle

2016 was a good tax year for our clients and writing about this evokes positive memories and images. Many medium-sized companies expanded ...

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You can now apply for voluntary tax liability for energy tax on electricity

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 ...

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Further proposals for simplifying VAT handling

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 ...

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Final days for closely held company part owners to pay any possible income tax arrears

Monday the 12th of December is the final day for many closely held company part owners to pay any possible income tax arrears for income ...

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Proposed Tax on Air Travel

The proposal for tax on air travel presented to the government was formulated in terms of comprising a tax on commercial air travel. This ...

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Time to assess salary distribution for December 2016

We are quickly approaching the end of the year and it is, therefore, high time, to consider the salary level of a part owner in adapting ...

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Positive proposal for the non-profit sector regarding sponsoring

The Ministry of Finance has presented two positive proposals for the non-profit sector. One of the proposals implies that compensation for ...

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Paying Taxes 2017 – comparison of the tax systems in 190 global economies

Paying Taxes 2017 is a cooperative research publication produced by PwC and the World Bank with the aim of comparing the tax systems in 190 ...

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The Swedish Government proposes a reduction in shipping subsidy from 2017

A proposal for a reduction in shipping subsidy has been presented to the EU Commission for their approval. If this change is approved, ...

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Tax on financial services distributed for consultation

The report on the tax on financial services (SOU 2016:76) which was presented on 7 November 2016 has now been sent by the Government for ...

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The 3:12 Committee’s proposal – what is happening next?

On 14 November, the 3:12 Committee’s report was sent for consultation. This implies that the proposed regulations have come one step closer ...

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A VAT landscape under change

Work is underway within the EU to simplify and modernise VAT regulations within the Union. The final goal of this work is that the EU will ...

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Tax transparency – an increasing focus area for companies and legislators alike

We are pleased to share with you the latest update of Tax transparency and country-by-country reporting - BEPS and beyond. This publication ...

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Country-by-Country reporting – a description of the Swedish tax proposal

The Ministry of Finance’s proposal for the implementation of Country-by-Country Reporting has been distributed for consultation. The ...

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Swedish government proposes changed rules for transfer pricing documentation

The Ministry of Finance’s proposal for the introduction of the new OECD guidelines on transfer pricing documentation and country-by-country ...

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Proposed new 3:12 regulations

Yesterday, the results of the so-called 3:12 Committee work was made public with a proposal for changed tax rules for owners of closely ...

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No more tax free gifts when packaging real estate before an external sale?

On 27 October 2016, at 6:50 pm, the Government announced that they had presented a report to Parliament proposing that an ex post facto law ...

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New, but also old, rules for tax deferral at the sale of private residences

The Government has now presented its proposal for changed deferment rules. The ceiling amount on deferment is no longer to apply and a ...

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Changes in international tax rules – positive or negative for Sweden?

In Dagens Industri on 19 October, one could read about the recently introduced changes in international tax rules which could result in ...

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Automatic exchange of information regarding tax issues

The Government has presented its proposal to Parliament regarding the mandatory, automatic exchange of information on advance rulings and ...

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Taxation of goods and services in the digital economy

The most interesting seminar at the year’s tax congress hosted by the International Fiscal Association was Taxing the digital economy. This ...

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New international taxation results in higher tax risk

At the year’s tax congress organised by the International Fiscal Association, one seminar stuck out from all of the others. This was when ...

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Current international tax trends

Plan for full transparency – and nothing less! The message from the OECD was crystal clear at the International Fiscal Association annual ...

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New developments regarding right of deduction of input VAT by holding companies

The Swedish Tax Agency has further developed its view of the right of deduction of input VAT by holding companies in conjunction with their ...

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Four possible Brexit scenarios

What do companies need to think about in their preparation for Brexit and what changes in VAT and customs regulations in the UK might take ...

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Tax technology – How mature is your company?

Technology and digitalisation are increasingly important in order that a tax funciton can be able to undertake its operations in an ...

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Exemption from tax surcharge on property tax or property charge

In the beginning of the summer, the Tax Agency announced that it will not impose tax surcharges if the basis for property tax and property ...

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Justified concern regarding the new 3:12 regulations

Now there is one month left before the proposed new regulations applying to owners of closely held companies, the 3:12 Committee report, is ...

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Increased costs for redemption of ITP2 old age pensions

Employers securing ITP2 old age pension commitments, themselves, are hit by increased costs with a change to using insurance to secure such ...

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Tax on finance sector – doesn’t apply just to banks!

The Committee’s work to produce a proposal for a tax on the finance sector is reaching its end and the Committee is to present its results ...

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