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Entrepreneur and SME Taxes
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 ...
New expanded crisis package for small and medium sized corporations
On the evening of March 25 the Swedish government presented an expanded crisis package to help Swedish small and medium sized corporations ...
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 attitudes ...
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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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
New 3:12 – Uncertain right to the end!
If the Government includes its proposal for new 3:12 regulations in the autumn budget, will the coalition parties, with the support of the ...
3:12-Proposal – Replies from the second round of consultation
The consultation replies to the Government’s re-worked proposal for changed 3:12 regulations for closely held companies have now been ...
Implementation of a beneficial ownership register
A new register of beneficial ownership will be introduced as a stage in EU’s work to prevent money laundering and the financing of ...
The Swedish Tax Agency is making checks in these industries in 2017
Each year, the Tax Agency announces the industries on which they will focus in their work to counter-act errors and cheating. Through the ...
Changes to the US tax system
As Tax matters previously reported upon, Donald Trump launched already during his Presidential campaign a program to significantly reduce ...
Sustainability as a tax focus
PwC has previously written about sustainability being 2017’s tax issue. Recently, the think tank, SNS, Studieförbundet Näringsliv och ...
2016 Tax Chronicle
2016 was a good tax year for our clients and writing about this evokes positive memories and images. Many medium-sized companies expanded ...
Final days for closely held company part owners to pay any possible income tax arrears
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 ...
Time to assess salary distribution for December 2016
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 ...
The 3:12 Committee’s proposal – what is happening next?
On 14 November, the 3:12 Committee’s report was sent for consultation. This implies that the proposed regulations have come one step closer ...
Proposed new 3:12 regulations
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 ...
No more tax free gifts when packaging real estate before an external sale?
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 ...
Taxation of goods and services in the digital economy
The most interesting seminar at the year’s tax congress hosted by the International Fiscal Association was Taxing the digital economy. This ...
New international taxation results in higher tax risk
At the year’s tax congress organised by the International Fiscal Association, one seminar stuck out from all of the others. This was when ...