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Corporate taxation
New Swedish rules regarding withholding tax on dividends to foreign investors
On the 7 June the Swedish Ministry of Finance (MoF) issued for consultation, a draft referral to the Council of Legislation (in swedish: ...
Disagreement on whether Swedish interest deduction rules are compatible with EU law
Unlike the European Commission, the Swedish government is of the view that the interest deduction limitation rules on related party debt, ...
Swedish tax withholding obligations for foregin companies
Non-Swedish companies which have employees or board members resident in Sweden and who performs part of the work time in Sweden will have a ...
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Sweden introduces mandatory tax withholding on foreign companies’ invoices for work performed in Sweden
New regulations on tax withholding came into force on January 1, 2021. Swedish companies will be obliged to withhold tax at source on ...
CJEU rules Swedish interest deduction rule incompatible with EU law
The Swedish Supreme Administrative Court (SAC) referred the Lexel case (C-484/19) to the Court of Justice of the European Union (CJEU) in ...
New verdict from the Supreme Administrative Court regarding the interpretation of the interest deduction limitation rules in relation to a fund structure
The investors in a contractual fund have been regarded as lenders to a Swedish portfolio company, thus the rightful recipients of interest ...
The Swedish Tax Agency’s New Approach to Intra-Group Financial Guarantees
The Swedish Tax Agency's two previous positions on financial guarantees are being reconsidered in order to better align with international ...
39 billion in additional support measures for companies
At a press conference on the morning of April 30, the government, together with the Center and the Liberals, presented additional measures ...
Temporary discount for rental costs – this is how it works
The Swedish government has proposed to allocate SEK 5 billion in order to reduce rental costs for companies in sectors hard-hit due to the ...
Support measures at focus in the government's spring budget
On the morning of 15 April, the Swedish government presented its proposal for the spring budget. As expected, the budget contains measures ...
Further support measures in response to the Coronavirus
At a press conference in the afternoon of April 14, the Swedish Government presented additional measures to support Swedish companies. A ...
Temporary deferrals and representative responsibility - what applies?
Companies can now apply to postpone payment of taxes and fees. But what about when companies apply for temporary deferral – can ...
Temporarily reduced employer contributions – this is how it works
Companies in Sweden can now request reduced employer contributions for up to 30 employees. It is one of the government's support measures ...
The Swedish Tax Agency’s special controls in 2020
Personal expenses, undeclared benefits and the cleaning and transport sectors. These are the areas that the Swedish Tax Agency will have ...
New report: Tax measures in response to COVID-19
Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive ...
Strengthen your company’s liquidity by revising the preliminary tax payments
The Government has proposed an action package to support companies following the outbreak of covid-19. However, there are also other ...
Possible deferral of payment regarding taxes and fees
In order to mitigate companies' temporary liquidity problems as a result of Covid-19, the Government proposes a possibility of postponement ...
300 billion in the government's covid-19 action package
The Swedish Government has presented a package of measures aimed at mitigating the economic effects of the ongoing spread of covid-19. The ...
Mikael Carlén sums up 2019 and wishes you Happy Holidays!
2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of ...
DAC6 - soon to be law in Sweden!
In previous Tax matters articles in 2019, we have written about the new mandatory disclosure regime resulting from the DAC6 Directive and ...
International e-sports company ordered to pay undeclared employer’s contributions for Swedish players
In November last year, the Swedish Tax Agency decided to make a discretionary assessment of a well-known international e-sports company’s ...
Proposed Changes to Tax Dispute Resolution in Europe
The Swedish Parliament recently presented the bill ratifying an EU Directive regarding tax dispute resolution. The new rules proposed ...
New tax on financial services sector announced
The Swedish government announced at a press conference on 31 August that it would present a proposal for a new tax on the financial ...
Summer greetings from Mikael Carlén
This spring, PwC has conducted the annual survey, “Skattebarometern 2019”, on attitudes to taxes and the tax system. The objective is to ...
Server holdings may entail a permanent establishment
A few years ago, the Supreme Administrative Court quashed an advance ruling regarding the question if a foreign company's leasing of ...
New design of Tax matters
Welcome to the new Tax matters! Now, our tax blog has a new design, which will make it easier for you to navigate and read the latest news. ...
Extended hybrid regulations to mitigate tax avoidance
As of the 1 February, the Swedish Ministry of Finance launched a memorandum for consultation regarding the implementation of regulations in ...
A legislative proposal concerning reporting of cross-border arrangements
In a Tax matters article on the 3 April 2018, we reported on the introduction of a reporting obligation regarding cross-border ...
Transparency in the tax area in focus
The global discussion about transparency and tax reporting has expanded in the last couple of years, and a number of regulations have been ...
Mikael Carlén wishes you Happy Holidays!
2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there ...