On the 7 June the Swedish Ministry of Finance (MoF) issued for consultation, a draft referral to the Council of Legislation (in swedish: Lagrådet) of [...]
Unlike the European Commission, the Swedish government is of the view that the interest deduction limitation rules on related party debt, which were i [...]
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 liability [...]
New regulations on tax withholding came into force on January 1, 2021. Swedish companies will be obliged to withhold tax at source on invoices from fo [...]
The Swedish Supreme Administrative Court (SAC) referred the Lexel case (C-484/19) to the Court of Justice of the European Union (CJEU) in June 2019. T [...]
The investors in a contractual fund have been regarded as lenders to a Swedish portfolio company, thus the rightful recipients of interest paid, and a [...]
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The Swedish Tax Agency's two previous positions on financial guarantees are being reconsidered in order to better align with international guidelines. [...]
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At a press conference on the morning of April 30, the government, together with the Center and the Liberals, presented additional measures to support [...]
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 current pan [...]
On the morning of 15 April, the Swedish government presented its proposal for the spring budget. As expected, the budget contains measures to mitigate [...]
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At a press conference in the afternoon of April 14, the Swedish Government presented additional measures to support Swedish companies. A lower interes [...]
Companies can now apply to postpone payment of taxes and fees. But what about when companies apply for temporary deferral – can representatives become [...]
Companies in Sweden can now request reduced employer contributions for up to 30 employees. It is one of the government's support measures to support S [...]
Personal expenses, undeclared benefits and the cleaning and transport sectors. These are the areas that the Swedish Tax Agency will have extra focus o [...]
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Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive report, which [...]
The Government has proposed an action package to support companies following the outbreak of covid-19. However, there are also other measures that can [...]
In order to mitigate companies' temporary liquidity problems as a result of Covid-19, the Government proposes a possibility of postponement with payme [...]
The Swedish Government has presented a package of measures aimed at mitigating the economic effects of the ongoing spread of covid-19. The package is [...]
2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of attitudes towards t [...]
In previous Tax matters articles in 2019, we have written about the new mandatory disclosure regime resulting from the DAC6 Directive and how various [...]
In November last year, the Swedish Tax Agency decided to make a discretionary assessment of a well-known international e-sports company’s social secur [...]
The Swedish Parliament recently presented the bill ratifying an EU Directive regarding tax dispute resolution. The new rules proposed should provide t [...]
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The Swedish government announced at a press conference on 31 August that it would present a proposal for a new tax on the financial services sector.
This spring, PwC has conducted the annual survey, “Skattebarometern 2019”, on attitudes to taxes and the tax system. The objective is to find out what [...]
A few years ago, the Supreme Administrative Court quashed an advance ruling regarding the question if a foreign company's leasing of capacity on a ser [...]
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.
As of the 1 February, the Swedish Ministry of Finance launched a memorandum for consultation regarding the implementation of regulations in the EU’s d [...]
In a Tax matters article on the 3 April 2018, we reported on the introduction of a reporting obligation regarding cross-border arrangements, the DAC6 [...]
The global discussion about transparency and tax reporting has expanded in the last couple of years, and a number of regulations have been introduced [...]
2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there was a large f [...]