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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 ...

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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 ...

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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 ...

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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 ...

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Proposal for zero interest on tax accounts

In January 2016, the Swedish Tax Agency estimated that there is approximately SEK 22 billion reported in tax accounts in excess of 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 ...

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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. ...

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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, ...

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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, ...

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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 ...

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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 ...

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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 ...

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