Entrepreneur and SME Taxes

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

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

If the Government includes its proposal for new 3:12 regulations in the autumn budget, will the coalition parties, with the support of the ...

The consultation replies to the Government’s re-worked proposal for changed 3:12 regulations for closely held companies have now been ...

A new register of beneficial ownership will be introduced as a stage in EU’s work to prevent money laundering and the financing of ...

Each year, the Tax Agency announces the industries on which they will focus in their work to counter-act errors and cheating. Through the ...

As Tax matters previously reported upon, Donald Trump launched already during his Presidential campaign a program to significantly reduce ...

PwC has previously written about sustainability being 2017’s tax issue. Recently, the think tank, SNS, Studieförbundet Näringsliv och ...

2016 was a good tax year for our clients and writing about this evokes positive memories and images. Many medium-sized companies expanded ...

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 ...

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 ...

On 14 November, the 3:12 Committee’s report was sent for consultation. This implies that the proposed regulations have come one step closer ...