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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 ...

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Mikael Carlén wishes you a nice summer!

The spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed ...

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New decision on the outsider rule

According to the so-called 3:12 regulations, a part owner in a closely held company can be taxed on dividends/capital gains both as income ...

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These industries will be subject to a special control by the Swedish Tax Agency in 2018

On February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra ...

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Older liens must be renewed prior to the end of 2018

Contractual liens which were registered before 1 July 1968 must be renewed with Lantmäteriet (national survey office) prior to the end of ...

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Most popular Tax matters posts during 2017

During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging ...

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Mikael Carlén wishes you Happy Holidays!

2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied ...

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Tax proposals in the autumn budget for 2018 – a summary

Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within ...

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Mikael Carlén wishes you a nice summer!

During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and ...

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Almedalen 2017 – a brief summary

Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact ...

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Final (?) proposal for new 3:12 rules

On 8 June, the Government presented its consultation report to the Council of Legislation regarding the proposal for new 3:12 rules. This ...

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The personal responsibility of representatives for tax liabilities can be extensive

There are special rules implying that representatives of a legal entity can be required to pay the entity’s tax liabilities. In practice, a ...

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