In recent times, the Swedish government has initiated comprehensive reviews of the tax rules surrounding corporate donations to non-profit organizatio [...]
A new income year means a new monthly salary threshold, at least SEK 88,801, for foreign nationals to qualify for tax relief in Sweden. As in previous [...]
_650.png?width=400&name=GettyImages-506891224%20(2)_650.png)
The Swedish Parliament has recently decided to reduce the SINK tax (Special Income Tax for Non-Residents) from 25 percent to 22.5 percent starting Jan [...]
On October 2, 2024, the Swedish Board of Advanced Tax Ruling issued an advance ruling regarding the taxation of so-called carried interest. The main q [...]
_650.png?width=400&name=_teammote-1463557059%20(1)_650.png)
It has probably not escaped anyone that interest rates have increased significantly in recent years. This means a need to rethink the management of th [...]
Non-Swedish companies which have employees or board members resident in Sweden and who performs part of the work time in Sweden will have a liability [...]
New rules apply from January 1, 2021. The period for which tax relief, the so called “expert tax relief” can be granted has been extended from three t [...]
The Swedish parliament has decided to adopt the bill on changed rules for taxation of temporary work in Sweden. This means that new rules regarding th [...]
The Swedish government has now submitted the bill with the proposal to introduce the concept of economic employer in Sweden. As a consequence more for [...]
Personal expenses, undeclared benefits and the cleaning and transport sectors. These are the areas that the Swedish Tax Agency will have extra focus o [...]
Commuters in the Öresund region can work from home without having to worry about a change of social security coverage. Försäkringskassan and Udbetalin [...]
%20(1).jpg?width=400&name=GettyImages-959876146%20(1)%20(1).jpg)
Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive report, which [...]
The Swedish Government has presented a package of measures aimed at mitigating the economic effects of the ongoing spread of covid-19. The package is [...]
2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of attitudes towards t [...]
In previous articles, we have described the proposal to introduce the concept of “economic employer” to the taxation of non-resident employees who are [...]
This spring, PwC has conducted the annual survey, “Skattebarometern 2019”, on attitudes to taxes and the tax system. The objective is to find out what [...]
Swedish pensioners who have moved to Portugal have, under certain circumstances, not been liable to pay tax for their Swedish occupational pension inc [...]
2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there was a large f [...]
Do you work with employees travelling between Sweden and the UK? If so, you are probably aware that the EU regulation (Regulation 883/2004) on social [...]
An increased tax liability for employees of foreign companies working temporarily in Sweden and the requirement that such foreign companies register a [...]
On 1 July new penalty provisions for the breach of public records regulations came into effect in Sweden. Breach of public records regulations can ari [...]
A new administrative law came into effect on 1 July 2018. In this new administrative law, a legal remedy against unacceptably long processing periods [...]
As regards payment of invoices, after 31 December 2019, to a foreign company for work performed in Sweden, the entity making the payment is to check a [...]
We have previously published articles regarding the Government’s proposal to introduce the term “economic employer” in Sweden. In May 2018, the Counci [...]
The spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed topics. We have b [...]
The Supreme Administrative Court (HFD) has recently determined that an individual is not to be seen to meet the conditions required to be granted expe [...]
In two decisions, the Supreme Administrative Court (HFD) have determined as to whether visits to Sweden are to be seen to be permanent stays for incom [...]
On 17 May, the Swedish Government presented an exposure draft to the Council on Legislation with a proposal to introduce the concept, ”economic employ [...]
On February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra controls is to [...]
An entity incurring limited tax liability but who requests to be taxed according to the Act on Income Tax can be covered by the regulations regarding [...]