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 [...]
As we have previously written about, an increasing number of companies are requested to fill in form W-8BEN-E in conjunction with receiving certain pa [...]
In the forthcoming autumn budget bill, the Government will withdraw its much-criticised proposal that employers should pay a larger portion of the cos [...]
If the UK initiates its race to reduce corporate taxes, discussions regarding Brexit will be more difficult. This was taken up by Swedish Prime Minist [...]
The decision took some time but has now been taken – the EU Commission has given its approval to the Swedish tonnage tax scheme and the legislative pr [...]
The global tax environment is experiencing major changes and the debate on corporate tax levels is a repeating theme in the media. By identifying and [...]
We have previously reported on the Incentive Committee’s proposal for changed regulations as regards the taxation of incentive programs. This proposal [...]
The summer is here and we can look back on an intense and comprehensive six month within the tax area.
PwC's tax seminars caught the eye in Visby. The week was, however, thin in terms of tax news in politics. Certain comments and suggestions were signif [...]
The Supreme Administrative Court (SAC) has determined that a property owner’s renting out of collectively used areas, in the context of health and spe [...]
A shareholders striving to achieve the same tax effect as his partner in a sale of family-owned company to an immediate family member, with the possib [...]
On the first of January 2017, and as we have reported upon previously, a new real estate term in the VAT area will be introduced. After this proposal [...]
At Almedalen we invited people to join in a discussion on social entrepreneurship and philanthropy with a panel of well-known experts including, among [...]
Does Sweden’s tax system need to be reformed in order to stimulate and create the premises so that innovative and dynamic growth companies can expand [...]
Taxation was high on the agenda at Almedalen today. In the comments below, I have summarised the highlights of a few of the seminars I had the opportu [...]
The Supreme Administrative Court has determined that interest is to be charged on repaid withholding tax when the levied tax is in conflict with EU la [...]
The majority of the voters chose to exit the EU in the referendum and the UK has decided to leave the EU. Brexit is a fact. This development, of cours [...]
As advisors, we see a clear trend amongst entrepreneurs in terms of their interest in social entrepreneurship and philanthropy. By social entrepreneur [...]
Voices are increasingly being raised in favour of a new, major tax reform in Sweden. What do the entrepreneurs want to see in such a reform? In the 19 [...]
The Supreme Administrative Court has found that compensation received by a part owner for management of his or her limited partnership is to be seen t [...]
The Supreme Administrative Court determined, in a decision announced in February 2016, that exchange rate losses on intra-group receivables are to be [...]
Global companies operate in environments incorporating increasingly complicated tax regulations and transparency requirements. This places an increase [...]
On 23 May, the OECD Council approved the changes to the guidelines for multinational companies and tax administrations stipulated in the BEPS reports [...]
On 23 May 2016, the Government presented a proposal to the Swedish Parliament for the introduction of a Swedish tonnage tax system. The bill contains [...]
The Government has decided to investigate the need to introduce tax on waste incineration and to undertake a review of the charge on nitrogen oxide em [...]
Within the framework of the Government’s action plan for improved health and reduced absence due to illness, the Ministry of Health and Social Affairs [...]
Public country-by-country reporting (CbCR) is a mandatory reporting requirement to increase tax transparency measures. Companies need to respond in a [...]
In the autumn of 2014, the Government appointed a new committee to undertake a review of property taxation and of the taxation of electricity producin [...]
As we have previously written about in Tax matters, the Supreme Administrative Court on 15 April 2016 ruled that a Swedish securities fund has the rig [...]
The Administrative Court of Appeal has determined that the municipalities’ right to compensation according to the municipal compensation system is to [...]
Dagens industri’s columnist, Henrik Mitelman, was one of the speakers at PwC’s Entrepreneurs Evening and presented his own, personal views of the curr [...]