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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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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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Sustainability as a tax focus

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

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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