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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 ...

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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 ...

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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 ...

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Proposal for exit tax on certain capital assets when moving abroad

The Swedish Tax Agency recently presented a proposal to the Ministry of Finance on an exit tax on individuals moving abroad implying that ...

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Swedish tax regulations in conflict with EU law

In a recent decision, the Supreme Administrative Court (HFD) determined that a Swedish private person receiving dividends from a non-listed ...

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Marginal part-time work as employee in another country does not impact a self-employed person’s affiliation to his or her social security benefit scheme

The EU Court has determined that marginal part-time work activities executed in the form of employment in another country by a ...

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Board fees are to be taxed as income from services – new transition period, according to the Swedish Tax Agency

We have previously reported on a decision by the Supreme Administrative Court (HFD), dated 20 June 2017, in which it was determined that ...

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Proposal that preliminary tax at source be included on all invoices for services provided where there is no “F-tax card“

In June, the Swedish Tax Agency presented a memorandum with a proposal for the introduction of the term “economic employer” into Swedish ...

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Proposal requiring employees from abroad to personally visit the Swedish Tax Agency on the basis of certain conditions

In June, the Tax Agency presented a memorandum with a proposal to introduce the term “economic employer” into Swedish tax legislation. The ...

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Tax proposals in the autumn budget for 2018 – a summary

Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within ...

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A new Government proposal will make it easier to transfer your pension

Many people feel that controlling their pension savings after a couple of years of work is a real challenge as their pension benefits are ...

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Mikael Carlén wishes you a nice summer!

During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and ...

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