Sorting by
Individual taxation
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 ...
Subscribe to Tax matters
Get the latest news, directly to your inbox
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 ...