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Individual taxation
Swedish tax withholding obligations for foregin companies
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 ...
Swedish tax relief for foreign experts has been extended - tax relief can now be granted for a five year period
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 ...
Economic employer – Swedish parliament decided on the new proposed rules
The Swedish parliament has decided to adopt the bill on changed rules for taxation of temporary work in Sweden. This means that new rules ...
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Sweden is now introducing the concept of “Economic employer” which means an increase in taxation of foreign workers and business travellers
The Swedish government has now submitted the bill with the proposal to introduce the concept of economic employer in Sweden. As a ...
The Swedish Tax Agency’s special controls in 2020
Personal expenses, undeclared benefits and the cleaning and transport sectors. These are the areas that the Swedish Tax Agency will have ...
No change in social security coverage for Öresund commuters
Commuters in the Öresund region can work from home without having to worry about a change of social security coverage. Försäkringskassan ...
New report: Tax measures in response to COVID-19
Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive ...
300 billion in the government's covid-19 action package
The Swedish Government has presented a package of measures aimed at mitigating the economic effects of the ongoing spread of covid-19. The ...
Mikael Carlén sums up 2019 and wishes you Happy Holidays!
2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of attitudes ...
Government plans to introduce the concept of “economic employer” on 1 January 2021
In previous articles, we have described the proposal to introduce the concept of “economic employer” to the taxation of non-resident ...
Summer greetings from Mikael Carlén
This spring, PwC has conducted the annual survey, “Skattebarometern 2019”, on attitudes to taxes and the tax system. The objective is to ...
End to tax-free pensions in Portugal
Swedish pensioners who have moved to Portugal have, under certain circumstances, not been liable to pay tax for their Swedish occupational ...
Mikael Carlén wishes you Happy Holidays!
2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there ...
Brexit and social security – what is happening?
Do you work with employees travelling between Sweden and the UK? If so, you are probably aware that the EU regulation (Regulation 883/2004) ...
Introduction of the new term ”economic employer” in Sweden is delayed
An increased tax liability for employees of foreign companies working temporarily in Sweden and the requirement that such foreign companies ...
New penalty provisions for breach of public records regulations
On 1 July new penalty provisions for the breach of public records regulations came into effect in Sweden. Breach of public records ...
Have you had to wait a long time for a decision from a governmental authority or agency?
A new administrative law came into effect on 1 July 2018. In this new administrative law, a legal remedy against unacceptably long ...
A tax deduction could be required when an invoice is paid to a foreign company
As regards payment of invoices, after 31 December 2019, to a foreign company for work performed in Sweden, the entity making the payment is ...
Supplementary proposal regarding taxation of temporary work in Sweden
We have previously published articles regarding the Government’s proposal to introduce the term “economic employer” in Sweden. In May 2018, ...
Mikael Carlén wishes you a nice summer!
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 ...
The Supreme Administrative Court clarifies the terms applying in granting expert tax relief
The Supreme Administrative Court (HFD) has recently determined that an individual is not to be seen to meet the conditions required to be ...
Permanent stay still needs to be defined
In two decisions, the Supreme Administrative Court (HFD) have determined as to whether visits to Sweden are to be seen to be permanent ...
Swedish Government presents exposure draft to the Council on Legislation proposing the introduction of the concept ”economic employer” in Sweden
On 17 May, the Swedish Government presented an exposure draft to the Council on Legislation with a proposal to introduce the concept, ...
These industries will be subject to a special control by the Swedish Tax Agency in 2018
On February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra ...
Tax relief for limited tax liability taxpayers – a possibility?
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 ...
Most popular Tax matters posts during 2017
During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging ...
Mikael Carlén wishes you Happy Holidays!
2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied ...
Paid congestion tax and infrastructure charges will comprise a taxable benefit
Congestion tax and infrastructure fees incurred in private journeys undertaken with company cars, and which are paid by the employer, will ...
Change in the law and new practice regarding work permits
The Swedish Parliament has determined that the Swedish Migration Board can refrain from revoking a residence and work permit if the ...
Calculation of tax surcharges – an overview of the regulations
On 30 November, the Committee examining the method for calculating tax surcharges presented its report (SOU 2017:94) to the Swedish ...