When the Swedish Parliament (Riksdagen) approved the expenditure frames and revenue estimates in the Government’s Budget Bill on 26 November 2025, it [...]
.png?width=400&name=200414%20Presstr%C3%A4ff%20(3).png)
At a press conference in the afternoon of April 14, the Swedish Government presented additional measures to support Swedish companies. A lower interes [...]
On the evening of March 25 the Swedish government presented an expanded crisis package to help Swedish small and medium sized corporations financially [...]
2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of attitudes towards t [...]
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 [...]
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 [...]
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 topics. We have b [...]
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 from servic [...]
On February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra controls is to [...]
Contractual liens which were registered before 1 July 1968 must be renewed with Lantmäteriet (national survey office) prior to the end of 2018, or the [...]
During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging proposal a [...]
2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied tax increase [...]
Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within taxation in [...]
During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and has, after t [...]
Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact the real est [...]
On 8 June, the Government presented its consultation report to the Council of Legislation regarding the proposal for new 3:12 rules. This report is th [...]
There are special rules implying that representatives of a legal entity can be required to pay the entity’s tax liabilities. In practice, a given repr [...]
If the Government includes its proposal for new 3:12 regulations in the autumn budget, will the coalition parties, with the support of the Sweden Demo [...]
The consultation replies to the Government’s re-worked proposal for changed 3:12 regulations for closely held companies have now been received by the [...]
A new register of beneficial ownership will be introduced as a stage in EU’s work to prevent money laundering and the financing of terrorism. Legal en [...]
Each year, the Tax Agency announces the industries on which they will focus in their work to counter-act errors and cheating. Through the execution of [...]
As Tax matters previously reported upon, Donald Trump launched already during his Presidential campaign a program to significantly reduce taxes for bo [...]
PwC has previously written about sustainability being 2017’s tax issue. Recently, the think tank, SNS, Studieförbundet Näringsliv och Samhälle, held a [...]
2016 was a good tax year for our clients and writing about this evokes positive memories and images. Many medium-sized companies expanded and were lis [...]
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 year 2015. Th [...]
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 that level to [...]
On 14 November, the 3:12 Committee’s report was sent for consultation. This implies that the proposed regulations have come one step closer to reality [...]
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 held companies [...]
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 be in effe [...]
The most interesting seminar at the year’s tax congress hosted by the International Fiscal Association was Taxing the digital economy. This seminar pr [...]