--- title: PwC | Tax matters – The Swedish tax blog | Entrepreneur and SME Taxes (3) description: Entrepreneur and SME Taxes | As a market leader in tax advisory, PwC provides you with the latest news, analyses, and insights on taxation – everything you need to stay ahead. (3) image: https://blogg.pwc.se/hubfs/tax-matters-thumb-1200x630.jpg --- [![pwc-logo-1](https://blogg.pwc.se/hs-fs/hubfs/Imported%20sitepage%20images/pwc-logo-1.png?width=200&name=pwc-logo-1.png)](https://blogg.pwc.se/) ## Tax matters - Sweden's tax blog Sortera:[Alla](https://blogg.pwc.se/taxmatters-en)[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes) Alla kategorier - [Alla](https://blogg.pwc.se/taxmatters-en) - [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation) - [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) - [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation) - [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes) - [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended) - [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps) - [Seminars and courses](https://blogg.pwc.se/taxmatters-en/topic/seminars-and-courses) - [Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations) - [Legal](https://blogg.pwc.se/taxmatters-en/topic/legal) - [Pension](https://blogg.pwc.se/taxmatters-en/topic/pension) - [Rekommenderad](https://blogg.pwc.se/taxmatters-en/topic/rekommenderad) [![Taxation of companies in the new sharing economy](https://blogg.pwc.se/hs-fs/file-371027983-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Percent-3-solid_0005_orange.png?width=400&name=PwC-skatteradgivning-Percent-3-solid_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/taxation-of-companies-in-the-new-sharing-economy) ### [Taxation of companies in the new sharing economy](https://blogg.pwc.se/taxmatters-en/taxation-of-companies-in-the-new-sharing-economy) Sharing is currently a big trend. Sharing is deemed to be sustainable, resource-efficient and sound. Using your own resources and assets in a variety \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation) Contact: PwC 18 February 2016|Read time: 5 min [Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-new-312-rules-committee-are-getting-towards-the-finish-line) ### [The new 3:12 rules committee are getting towards the finish line. What tax increases for owners of closely held companies can we expect?](https://blogg.pwc.se/taxmatters-en/the-new-312-rules-committee-are-getting-towards-the-finish-line) The current 3:12 rules committee reviewing the taxation of dividends and capital gains for owners of closely held companies is now in its final round. \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes) Contact: PwC 16 February 2016|Read time: 5 min [![The Swedish Tax Agency releases its report on interest expense deduction in the corporate sector](https://blogg.pwc.se/hs-fs/file-374889595-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Form.png?width=400&name=PwC-skatteradgivning-Form.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-swedish-tax-agency-releases-its-report-on-interest-expense-deduction) ### [The Swedish Tax Agency releases its report on interest expense deduction in the corporate sector](https://blogg.pwc.se/taxmatters-en/the-swedish-tax-agency-releases-its-report-on-interest-expense-deduction) The Tax Agency has stated that interest deductions equivalent to SEK 16 billion have been denied during 2015. Legal processes are expected as the rule \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes) Contact: PwC 28 January 2016|Read time: 6 min [![Give away a portion of your house or apartment to double the ROT deduction](https://blogg.pwc.se/hs-fs/file-374891310-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-House-1-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-House-1-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/double-the-rot-deduction) ### [Give away a portion of your house or apartment to double the ROT deduction](https://blogg.pwc.se/taxmatters-en/double-the-rot-deduction) If you are the sole owner of your home and plan to undertake a major renovation of the premises, it can be appropriate, in certain cases, to give a po \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes) Contact: [Jan Schütz](https://blogg.pwc.se/taxmatters-en/author/jan-schutz) 21 January 2016|Read time: 5 min [![Tax year 2015 shows the the way for 2016](https://blogg.pwc.se/hs-fs/file-369965069-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Group-outline_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Group-outline_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-year-2015-shows-the-the-way-for-2016) ### [Tax year 2015 shows the the way for 2016](https://blogg.pwc.se/taxmatters-en/tax-year-2015-shows-the-the-way-for-2016) If 2015 was a relatively calm tax year, then 2016 could see a real explosion of new developments. New corporate taxation regulations and a decision on \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps) Contact: PwC 12 January 2016|Read time: 7 min [![Most popular Tax matters posts during 2015](https://blogg.pwc.se/hs-fs/file-373358287-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Clipboard-solid_0003_rose.png?width=400&name=PwC-skatteradgivning-Clipboard-solid_0003_rose.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/most-popular-tax-matters-posts-during-2015) ### [Most popular Tax matters posts during 2015](https://blogg.pwc.se/taxmatters-en/most-popular-tax-matters-posts-during-2015) The 3:12-taxation of non-listed companies and their shareholders, how you can rent out your tenant owner apartment tax free, the municipalities’ finan \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps) Contact: PwC 8 January 2016|Read time: 2 min [![The Swedish tax blog now in English](https://blogg.pwc.se/hs-fs/file-373365522-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-TreeBox-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-TreeBox-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/a-christmas-present-the-swedish-tax-blog-now-in-english) ### [The Swedish tax blog now in English](https://blogg.pwc.se/taxmatters-en/a-christmas-present-the-swedish-tax-blog-now-in-english) We have listened to you who read our blog and have spoken with our clients both within and outside Sweden, and we now taking a major step forward and \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Seminars and courses](https://blogg.pwc.se/taxmatters-en/topic/seminars-and-courses), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps) Contact: PwC 22 December 2015|Read time: 2 min [![Former Finance Minister, Erik Åsbrink: Introduce a flat tax model](https://blogg.pwc.se/hs-fs/file-371022453-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/former-finance-minister-erik-åsbrink-introduce-a-flat-tax-model) ### [Former Finance Minister, Erik Åsbrink: Introduce a flat tax model](https://blogg.pwc.se/taxmatters-en/former-finance-minister-erik-åsbrink-introduce-a-flat-tax-model) I have previously written a blog post about the Central Bank’s Jubilee Fund’s and Skatteadademin’s (The Swedish Tax Academy’s) tax seminar in December \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes) Contact: PwC 22 December 2015|Read time: 6 min [![Magnus Johnsson wishes you Happy Holidays!](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Frontbilder_film_Tax_matters/Magnus_Johansson_julhlsning.jpg?width=400&name=Magnus_Johansson_julhlsning.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/magnus-johnsson-wishes-you-happy-holidays) ### [Magnus Johnsson wishes you Happy Holidays!](https://blogg.pwc.se/taxmatters-en/magnus-johnsson-wishes-you-happy-holidays) Once again, an eventful tax year to sum up! This year, I am writing this in English as from the year-end we will launch Tax matters in English. I also \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps) Contact: PwC 18 December 2015|Read time: 2 min [![Finance Minister wants to review the tax system](https://blogg.pwc.se/hs-fs/file-369971304-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Meeting-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Meeting-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/finance-minister-wants-to-review-the-tax-system) ### [Finance Minister wants to review the tax system](https://blogg.pwc.se/taxmatters-en/finance-minister-wants-to-review-the-tax-system) Magdalena Andersson wants to have a review made of the tax system. She has never, previously, been well-defined in her argumentation. The Finance Mini \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes) Contact: PwC 17 December 2015|Read time: 7 min [![Clearer rules regarding place of employment](https://blogg.pwc.se/hs-fs/file-344350901-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-board-governance.png?width=400&name=PwC-skatteradgivning-board-governance.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/clearer-rules-regarding-place-of-employment) ### [Clearer rules regarding place of employment](https://blogg.pwc.se/taxmatters-en/clearer-rules-regarding-place-of-employment) In a new written statement, the Swedish Tax Agency clarifies where employees with exchangeable work places are to be considered having their major pla \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes) Contact: [Ida Lejerdal](https://blogg.pwc.se/taxmatters-en/author/ida-lejerdal) 25 November 2015|Read time: 5 min [Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/international-tax-trends-affecting-entrepreneur-led-companies) ### [International tax trends affecting entrepreneur-led companies](https://blogg.pwc.se/taxmatters-en/international-tax-trends-affecting-entrepreneur-led-companies) Tougher tax competition and opportunities to pay less tax on investments and profits from research and development are some of the trends affecting co \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps) Contact: PwC 17 November 2015|Read time: 5 min [Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/no-expansion-of-rut-tax-relief-in-governments-supplementary-budget) ### [No expansion of RUT tax relief in government’s supplementary budget](https://blogg.pwc.se/taxmatters-en/no-expansion-of-rut-tax-relief-in-governments-supplementary-budget) The Swedish government’s amending budget for 2016 that was presented on Thursday contains no tax hikes. The SEK 11billion increase in expected expendi \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation) Contact: PwC 13 November 2015|Read time: 1 min [![Liberal Party’s tax proposal would increase VAT](https://blogg.pwc.se/hs-fs/file-369971304-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Meeting-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Meeting-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/liberal-partys-tax-proposal-would-increase-vat) ### [Liberal Party’s tax proposal would increase VAT](https://blogg.pwc.se/taxmatters-en/liberal-partys-tax-proposal-would-increase-vat) In an opinion piece in Swedish daily, Dagens Nyheter on 9 November, the Swedish Liberal Party proposes a sweeping tax reform. In the party’s view, a n \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes) Contact: PwC 10 November 2015|Read time: 3 min [![Generational succession on the same tax terms as an external sale](https://blogg.pwc.se/hs-fs/file-369965069-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Group-outline_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Group-outline_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/generational-succession-on-the-same-tax-terms-as-an-external-sale) ### [Generational succession on the same tax terms as an external sale](https://blogg.pwc.se/taxmatters-en/generational-succession-on-the-same-tax-terms-as-an-external-sale) The Revenue Law Commission has established that indirectly owned shares in a dormant company containing capital due to sale of the family business (“s \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes) Contact: PwC 3 November 2015|Read time: 6 min [‹](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes/page/2)[1](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes)[2](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes/page/2)[3](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes/page/3)› ## Subscribe to Tax Matters Get the latest news, directly to your inbox [Yes, I'd like to subscribe to Tax matters](https://cloud.email.pwc.se/tm-en-hubspot) ## Contact a tax advisor Do you need more information or do you have a question? 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