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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 the tax mana [...]
Tax matters - Sweden's tax blog
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Current international tax trends
Plan for full transparency – and nothing less! The message from the OECD was crystal clear at the International Fiscal Association annual tax conferen [...]
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Justified concern regarding the new 3:12 regulations
Now there is one month left before the proposed new regulations applying to owners of closely held companies, the 3:12 Committee report, is to be pres [...]
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PwC summarises the tax proposals in the autumn budget bill for 2017
The autumn budget for 2017, which was presented to the Swedish Parliament on September 20, includes a number of Government proposals regarding taxatio [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
22 September 2016Read time: 10 min
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PwC monitors tax issues in the autumn budget bill for 2017 – a summary of known proposals
Tuesday, 20 September, Finance Minister, Magdalena Andersson will present the Government’s autumn budget bill to Parliament. Below, we present a summa [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
15 September 2016Read time: 4 min
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Stockholm – City of Opportunity
Stockholm maintains its very high ranking in a global comparison of thirty cities and their attractiveness in terms of a variety of indicators. Within [...]
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Discussion about taxes continues after Almedalen
If the UK initiates its race to reduce corporate taxes, discussions regarding Brexit will be more difficult. This was taken up by Swedish Prime Minist [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesBase Erosion and Profit Shifting (BEPS)
1 September 2016Read time: 3 min
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Tax matters wishes you a nice summer
The summer is here and we can look back on an intense and comprehensive six month within the tax area.
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
Kontakta: Contact: PwC
14 July 2016Read time: 2 min
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Almedalen sum-up: The tax system is challenged by tomorrow's entrepreneurs
PwC's tax seminars caught the eye in Visby. The week was, however, thin in terms of tax news in politics. Certain comments and suggestions were signif [...]
Entrepreneur and SME TaxesCorporate taxationSeminars and coursesValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
Kontakta: Contact: PwC
14 July 2016Read time: 7 min
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Generation change in family-owned company comprised to be tax avoidance
A shareholders striving to achieve the same tax effect as his partner in a sale of family-owned company to an immediate family member, with the possib [...]
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Entrepreneurs Day at Almedalen
At Almedalen we invited people to join in a discussion on social entrepreneurship and philanthropy with a panel of well-known experts including, among [...]
Entrepreneur and SME TaxesCorporate taxationSeminars and coursesValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
Kontakta: Contact: PwC
8 July 2016Read time: 6 min
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Entrepreneurship, sharing economy and tax – all hot topics at Almedalen
Does Sweden’s tax system need to be reformed in order to stimulate and create the premises so that innovative and dynamic growth companies can expand [...]
Entrepreneur and SME TaxesCorporate taxationSeminars and coursesValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
Kontakta: Contact: PwC
7 July 2016Read time: 8 min
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Menu of the day 4 July – debate on taxation at Almedalen
Taxation was high on the agenda at Almedalen today. In the comments below, I have summarised the highlights of a few of the seminars I had the opportu [...]
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Social entrepreneurship and philanthropy
As advisors, we see a clear trend amongst entrepreneurs in terms of their interest in social entrepreneurship and philanthropy. By social entrepreneur [...]
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Tax reform supporting entrepreneurship
Voices are increasingly being raised in favour of a new, major tax reform in Sweden. What do the entrepreneurs want to see in such a reform? In the 19 [...]
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Economic trends impacting corporate taxation
Dagens industri’s columnist, Henrik Mitelman, was one of the speakers at PwC’s Entrepreneurs Evening and presented his own, personal views of the curr [...]
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Taxation of employee stock options in focus at the Swedish Entrepreneurship Summit
Once a year, the Swedish Entrepreneurship Forum compiles and presents research regarding entrepreneurship relevant in the context of forthcoming legis [...]
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Extended review period for the 3:12 Committee – tax increases expected
The Government has decided to extend the 3:12 Committee’s review period until 1 November 2016. The Committee’s work, as we have written previously, is [...]
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Few new developments in the Government’s Spring Fiscal Policy Bill 2016
”Building our society takes precedence over tax reductions”. Investments in traditional welfare areas and in refugee issues comprise the major compone [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
Kontakta: Contact: PwC
18 April 2016Read time: 7 min
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The Incentive Committee’s proposal has been submitted for consultation
The Incentive Committee’s proposal has been submitted for consultation. However, the parties involved in the consultation procedure are not to provide [...]
14 April 2016Read time: 2 min
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Long-term effect of court decisions on passive ownership
In January 2010, the Supreme Administrative Court issued five decisions, all of which addressed the issue of the manner in which the term ”same or sim [...]
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PwC monitors tax proposals in the 2016 spring budget – a summary of known proposals
On Wednesday, 13 April, the Ministry of Finance will present its spring budget for 2016. Following is a list of the tax proposals which can be expecte [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
12 April 2016Read time: 6 min
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Tax-free benefits in this spring’s salary negotiations
It is beginning to be time to negotiate salaries for 2016. In this context, it can be good to also discuss benefits incurring tax advantages. This app [...]
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The sharing economy – the Centre Party proposes a consumption tax
In a debate article, the Centre Party has proposed the introduction of a consumption tax to simplify the situation for businesses operating within the [...]
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The industries subject to special control by the Tax Agency in 2016
Each year the Swedish Tax Agency selects special areas on which to execute more stringent controls. Are you impacted by this year’s special controls?
Kontakta: Contact: Daniel Glückman
4 April 2016Read time: 3 min
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Points to consider for part owners of closely held companies in preparing their income tax returns
Applicable threshold amount, interest, salary basis and investor deduction are four important factors in this year’s income tax return. Here we presen [...]
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Qualified employee stock options in the proposal from the Committee reviewing the tax treatment of incentive schemes
The Committee presented its proposal for changed tax rules as regards incentive programs on March 15. The Committee’s report incorporates, primarily, [...]
29 March 2016Read time: 5 min
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TCO driving a new tax reform
On 15 March, TCO (The Swedish Confederation of Professional Employees) publically presented its new, and more thoroughly worked through, proposal for [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
Kontakta: Contact: PwC
18 March 2016Read time: 5 min
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Proposal for elimination of deduction of representation costs
The Ministry of Finance has proposed the introduction of the elimination of the right of deduction of representation costs referring to lunches, dinne [...]
11 March 2016Read time: 4 min
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Shares in a closely held company transferred as a gift can result in changed tax level
The Swedish Supreme Administrative Court (HFD) has determined that it is possible to reduce tax from 57 percent to 25 percent on the basis of transfer [...]