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Stockholm – City of Opportunity
Stockholm maintains its very high ranking in a global comparison of thirty cities and their attractiveness in terms of a variety of indicators. Within [...]
Tax matters - Sweden's tax blog
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The Swedish Government withdraws its proposal regarding “Health Exchange”
In the forthcoming autumn budget bill, the Government will withdraw its much-criticised proposal that employers should pay a larger portion of the cos [...]
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The Incentive Committee – a number of interesting consultation responses
We have previously reported on the Incentive Committee’s proposal for changed regulations as regards the taxation of incentive programs. This proposal [...]
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Tax matters wishes you a nice summer
The summer is here and we can look back on an intense and comprehensive six month within the tax area.
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
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14 July 2016Read time: 2 min
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Almedalen sum-up: The tax system is challenged by tomorrow's entrepreneurs
PwC's tax seminars caught the eye in Visby. The week was, however, thin in terms of tax news in politics. Certain comments and suggestions were signif [...]
Entrepreneur and SME TaxesCorporate taxationSeminars and coursesValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
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14 July 2016Read time: 7 min
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Entrepreneurs Day at Almedalen
At Almedalen we invited people to join in a discussion on social entrepreneurship and philanthropy with a panel of well-known experts including, among [...]
Entrepreneur and SME TaxesCorporate taxationSeminars and coursesValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
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8 July 2016Read time: 6 min
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Entrepreneurship, sharing economy and tax – all hot topics at Almedalen
Does Sweden’s tax system need to be reformed in order to stimulate and create the premises so that innovative and dynamic growth companies can expand [...]
Entrepreneur and SME TaxesCorporate taxationSeminars and coursesValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
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7 July 2016Read time: 8 min
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Menu of the day 4 July – debate on taxation at Almedalen
Taxation was high on the agenda at Almedalen today. In the comments below, I have summarised the highlights of a few of the seminars I had the opportu [...]
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Proposal for co-financing within health insurance
Within the framework of the Government’s action plan for improved health and reduced absence due to illness, the Ministry of Health and Social Affairs [...]
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Few new developments in the Government’s Spring Fiscal Policy Bill 2016
”Building our society takes precedence over tax reductions”. Investments in traditional welfare areas and in refugee issues comprise the major compone [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
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18 April 2016Read time: 7 min
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The Incentive Committee’s proposal has been submitted for consultation
The Incentive Committee’s proposal has been submitted for consultation. However, the parties involved in the consultation procedure are not to provide [...]
14 April 2016Read time: 2 min
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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 be expecte [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
12 April 2016Read time: 6 min
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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 controls?
Kontakta: Contact: Daniel Glückman
4 April 2016Read time: 3 min
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Surprising decision on foreign investment funds – the legislators learn a lesson?
On 18 March the Supreme Administrative Court (HFD) delivered a decision in a case addressing the question of classification of a foreign investment fu [...]
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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, primarily, [...]
29 March 2016Read time: 5 min
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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, proposal for [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
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18 March 2016Read time: 5 min
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Important considerations in administering personnel working abroad
Many companies have personnel working abroad. Regardless of whether this refers to secondment during a longer period of time, to a shorter assignment [...]
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Swedish Tax Agency proposes monthly employer’s contributions statements per employee
The Tax Agency has presented a proposal to the government that employers present, from the income year 2018, employer returns on a per person basis.
11 February 2016Read time: 3 min
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BEPS may impact Swedish companies with employees working abroad
The changes proposed in BEPS Action 7 could impact the taxation of employees working abroad. It is, therefore, important that the human resources depa [...]
3 February 2016Read time: 6 min
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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 TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
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12 January 2016Read time: 7 min
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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 TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
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8 January 2016Read time: 2 min
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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 TaxesCorporate taxationSeminars and coursesValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
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22 December 2015Read time: 2 min
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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 TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
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18 December 2015Read time: 2 min
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No expansion of RUT tax relief in government’s 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 TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
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13 November 2015Read time: 1 min
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Let out your house tax-free
The housing shortage in Sweden is a hotly debated topic in Swedish media and among Swedish politicians, not least with regard to finding future accomm [...]
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Swedish taxation of employee stock options and shares schemes earned abroad is in conflict with EU law
In two advance rulings, the Supreme Administrative Court has established that the taxation of EU citizens for benefits in the form of employee stock o [...]
5 November 2015Read time: 3 min