---
title: PwC | Tax matters – The Swedish tax blog | Individual taxation (3)
description: Individual taxation | As a market leader in tax advisory, PwC provides you with the latest news, analyses, and insights on taxation – everything you need to stay ahead. (3)
image: https://blogg.pwc.se/hubfs/tax-matters-thumb-1200x630.jpg
---

[![pwc-logo-1](https://blogg.pwc.se/hs-fs/hubfs/Imported%20sitepage%20images/pwc-logo-1.png?width=200&name=pwc-logo-1.png)](https://blogg.pwc.se/)

## Tax matters - Sweden's tax blog

Sortera:[Alla](https://blogg.pwc.se/taxmatters-en)[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes)

Alla kategorier

- [Alla](https://blogg.pwc.se/taxmatters-en)
- [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)
- [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)
- [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)
- [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes)
- [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended)
- [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)
- [Seminars and courses](https://blogg.pwc.se/taxmatters-en/topic/seminars-and-courses)
- [Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations)
- [Legal](https://blogg.pwc.se/taxmatters-en/topic/legal)
- [Pension](https://blogg.pwc.se/taxmatters-en/topic/pension)
- [Rekommenderad](https://blogg.pwc.se/taxmatters-en/topic/rekommenderad)

[![PwC summarises the tax proposals in the autumn budget bill for 2017](https://blogg.pwc.se/hs-fs/file-371022453-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/pwc-summarises-the-tax-proposals-in-the-autumn-budget-bill-for-2017)

### [PwC summarises the tax proposals in the autumn budget bill for 2017](https://blogg.pwc.se/taxmatters-en/pwc-summarises-the-tax-proposals-in-the-autumn-budget-bill-for-2017)

The autumn budget for 2017, which was presented to the Swedish Parliament on September 20, includes a number of Government proposals regarding taxatio \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Andreas Stranne](https://blogg.pwc.se/taxmatters-en/author/andreas-stranne)

22 September 2016|Read time: 10 min

[![PwC monitors tax issues in the autumn budget bill for 2017 – a summary of known proposals](https://blogg.pwc.se/hs-fs/file-372717261-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Capitol-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Capitol-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/pwc-monitors-tax-issues-in-the-autumn-budget-bill-for-2017-a-summary-of-known-proposals)

### [PwC monitors tax issues in the autumn budget bill for 2017 – a summary of known proposals](https://blogg.pwc.se/taxmatters-en/pwc-monitors-tax-issues-in-the-autumn-budget-bill-for-2017-a-summary-of-known-proposals)

Tuesday, 20 September, Finance Minister, Magdalena Andersson will present the Government’s autumn budget bill to Parliament. Below, we present a summa \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Andreas Stranne](https://blogg.pwc.se/taxmatters-en/author/andreas-stranne)

15 September 2016|Read time: 4 min

[![Stockholm – City of Opportunity](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Rapporter_bilder_Tax_matters/Rapport_Cities_of_Opportunity_7.jpg?width=400&name=Rapport_Cities_of_Opportunity_7.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/stockholm-city-of-opportunity)

### [Stockholm – City of Opportunity](https://blogg.pwc.se/taxmatters-en/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 \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: [Kim Jokinen](https://blogg.pwc.se/taxmatters-en/author/kim-jokinen)

13 September 2016|Read time: 1 min

[![The Swedish Government withdraws its proposal regarding “Health Exchange”](https://blogg.pwc.se/hs-fs/file-373353967-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Doctor-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Doctor-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-swedish-government-withdraws-its-proposal-regarding-health-exchange)

### [The Swedish Government withdraws its proposal regarding “Health Exchange”](https://blogg.pwc.se/taxmatters-en/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 \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Christina Grape](https://blogg.pwc.se/taxmatters-en/author/christina-grape)

5 September 2016|Read time: 3 min

[![The Incentive Committee – a number of interesting consultation responses](https://blogg.pwc.se/hs-fs/file-374889890-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen+Paper-solid_0005_orange.png?width=400&name=PwC-skatteradgivning-Pen+Paper-solid_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-incentive-committee-a-number-of-interesting-consultation-responses)

### [The Incentive Committee – a number of interesting consultation responses](https://blogg.pwc.se/taxmatters-en/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 \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Michal Herink](https://blogg.pwc.se/taxmatters-en/author/michal-herink)

11 August 2016|Read time: 5 min

[![Tax matters wishes you a nice summer](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Illustrationer_PwC/ikoner/Sommarbild.jpg?width=400&name=Sommarbild.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-matters-wishes-you-a-nice-summer)

### [Tax matters wishes you a nice summer](https://blogg.pwc.se/taxmatters-en/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 Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: PwC

14 July 2016|Read time: 2 min

[![Almedalen sum-up: The tax system is challenged by tomorrow's entrepreneurs](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Illustrationer_PwC/ikoner/Almedalen_2016_mingel2.jpg?width=400&name=Almedalen_2016_mingel2.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-tax-system-is-challenged-by-tomorrows-entrepreneurs)

### [Almedalen sum-up: The tax system is challenged by tomorrow's entrepreneurs](https://blogg.pwc.se/taxmatters-en/the-tax-system-is-challenged-by-tomorrows-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 Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Seminars and courses](https://blogg.pwc.se/taxmatters-en/topic/seminars-and-courses), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: PwC

14 July 2016|Read time: 7 min

[![Entrepreneurs Day at Almedalen](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Illustrationer_PwC/ikoner/Almedalen_rosor_hstgatan_9_2016.jpg?width=400&name=Almedalen_rosor_hstgatan_9_2016.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/entrepreneurs-day-at-almedalen)

### [Entrepreneurs Day at Almedalen](https://blogg.pwc.se/taxmatters-en/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 Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Seminars and courses](https://blogg.pwc.se/taxmatters-en/topic/seminars-and-courses), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: PwC

8 July 2016|Read time: 6 min

[![Entrepreneurship, sharing economy and tax – all hot topics at Almedalen](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Illustrationer_PwC/ikoner/Skatt_i_Almedalen_digitalisering_delningsekonomi_PwC.jpg?width=400&name=Skatt_i_Almedalen_digitalisering_delningsekonomi_PwC.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/entrepreneurship-sharing-economy-and-tax-all-hot-topics-at-almedalen)

### [Entrepreneurship, sharing economy and tax – all hot topics at Almedalen](https://blogg.pwc.se/taxmatters-en/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 Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Seminars and courses](https://blogg.pwc.se/taxmatters-en/topic/seminars-and-courses), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: PwC

7 July 2016|Read time: 8 min

[![Menu of the day 4 July – debate on taxation at Almedalen](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Illustrationer_PwC/ikoner/Bild_Almedalen.jpg?width=400&name=Bild_Almedalen.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/menu-of-the-day-4-july-debate-on-taxation-at-almedalen)

### [Menu of the day 4 July – debate on taxation at Almedalen](https://blogg.pwc.se/taxmatters-en/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 \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: [Kajsa Boqvist](https://blogg.pwc.se/taxmatters-en/author/kajsa-boqvist)

7 July 2016|Read time: 7 min

[![Proposal for co-financing within health insurance](https://blogg.pwc.se/hs-fs/file-369967239-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Ambulance-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Ambulance-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/proposal-for-co-financing-within-health-insurance)

### [Proposal for co-financing within health insurance](https://blogg.pwc.se/taxmatters-en/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 \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Christina Grape](https://blogg.pwc.se/taxmatters-en/author/christina-grape)

9 June 2016|Read time: 7 min

[![Few new developments in the Government’s Spring Fiscal Policy Bill 2016](https://blogg.pwc.se/hs-fs/file-369967824-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Clipboard-solid_0005_orange.png?width=400&name=PwC-skatteradgivning-Clipboard-solid_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/few-new-developments-in-the-governments-spring-fiscal-policy-bill-2016)

### [Few new developments in the Government’s Spring Fiscal Policy Bill 2016](https://blogg.pwc.se/taxmatters-en/few-new-developments-in-the-governments-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 Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: PwC

18 April 2016|Read time: 7 min

[![The Incentive Committee’s proposal has been submitted for consultation](https://blogg.pwc.se/hs-fs/file-372718986-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen-2-solid_0005_orange.png?width=400&name=PwC-skatteradgivning-Pen-2-solid_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-incentive-committees-proposal)

### [The Incentive Committee’s proposal has been submitted for consultation](https://blogg.pwc.se/taxmatters-en/the-incentive-committees-proposal)

The Incentive Committee’s proposal has been submitted for consultation. However, the parties involved in the consultation procedure are not to provide \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Michal Herink](https://blogg.pwc.se/taxmatters-en/author/michal-herink)

14 April 2016|Read time: 2 min

[![PwC monitors tax proposals in the 2016 spring budget – a summary of known proposals](https://blogg.pwc.se/hs-fs/file-369966474-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Bank_red.png?width=400&name=PwC-skatteradgivning-Bank_red.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/pwc-monitors-tax-proposals-in-the-2016-spring-budget-a-summary-of-known-proposal)

### [PwC monitors tax proposals in the 2016 spring budget – a summary of known proposals](https://blogg.pwc.se/taxmatters-en/pwc-monitors-tax-proposals-in-the-2016-spring-budget-a-summary-of-known-proposal)

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 Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Andreas Stranne](https://blogg.pwc.se/taxmatters-en/author/andreas-stranne)

12 April 2016|Read time: 6 min

[![The industries subject to special control by the Tax Agency in 2016](https://blogg.pwc.se/hs-fs/file-373353742-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Clipboard-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Clipboard-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-industries-subject-to-special-control-by-the-tax-agency-in-2016)

### [The industries subject to special control by the Tax Agency in 2016](https://blogg.pwc.se/taxmatters-en/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?

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: Daniel Glückman

4 April 2016|Read time: 3 min

[![Surprising decision on foreign investment funds – the legislators learn a lesson?](https://blogg.pwc.se/hs-fs/file-371022453-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/surprising-decision-on-foreign-investment-funds)

### [Surprising decision on foreign investment funds – the legislators learn a lesson?](https://blogg.pwc.se/taxmatters-en/surprising-decision-on-foreign-investment-funds)

On 18 March the Supreme Administrative Court (HFD) delivered a decision in a case addressing the question of classification of a foreign investment fu \[...\]

[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: PwC

31 March 2016|Read time: 6 min

[![Qualified employee stock options in the proposal from the Committee reviewing the tax treatment of incentive schemes](https://blogg.pwc.se/hs-fs/file-344350901-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-board-governance.png?width=400&name=PwC-skatteradgivning-board-governance.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/qualified-employee-stock-options-in-the-proposal-from-the-committee)

### [Qualified employee stock options in the proposal from the Committee reviewing the tax treatment of incentive schemes](https://blogg.pwc.se/taxmatters-en/qualified-employee-stock-options-in-the-proposal-from-the-committee)

The Committee presented its proposal for changed tax rules as regards incentive programs on March 15. The Committee’s report incorporates, primarily, \[...\]

[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Michal Herink](https://blogg.pwc.se/taxmatters-en/author/michal-herink)

29 March 2016|Read time: 5 min

[![TCO driving a new tax reform](https://blogg.pwc.se/hs-fs/file-373360692-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen-2-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Pen-2-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tco-driving-a-new-tax-reform)

### [TCO driving a new tax reform](https://blogg.pwc.se/taxmatters-en/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 Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: PwC

18 March 2016|Read time: 5 min

[![Important considerations in administering personnel working abroad](https://blogg.pwc.se/hs-fs/file-369965069-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Group-outline_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Group-outline_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/important-considerations-in-administering-personnel-working-abroad)

### [Important considerations in administering personnel working abroad](https://blogg.pwc.se/taxmatters-en/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 \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Anna Gustring Boman](https://blogg.pwc.se/taxmatters-en/author/anna-gustring-boman)

14 March 2016|Read time: 3 min

[![Swedish Tax Agency proposes monthly employer’s contributions statements per employee](https://blogg.pwc.se/hs-fs/file-369972114-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Pen+Paper-solid_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Pen+Paper-solid_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedish-tax-agency-proposes-monthly-employers-contributions-statements)

### [Swedish Tax Agency proposes monthly employer’s contributions statements per employee](https://blogg.pwc.se/taxmatters-en/swedish-tax-agency-proposes-monthly-employers-contributions-statements)

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.

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

11 February 2016|Read time: 3 min

[![BEPS may impact Swedish companies with employees working abroad](https://blogg.pwc.se/hs-fs/file-373354067-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Group-outline_0005_orange.png?width=400&name=PwC-skatteradgivning-Group-outline_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/beps-may-impact-swedish-companies-with-employees-working-abroad)

### [BEPS may impact Swedish companies with employees working abroad](https://blogg.pwc.se/taxmatters-en/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 \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

3 February 2016|Read time: 6 min

[![Tax year 2015 shows the the way for 2016](https://blogg.pwc.se/hs-fs/file-369965069-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Group-outline_0002_burgundy.png?width=400&name=PwC-skatteradgivning-Group-outline_0002_burgundy.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-year-2015-shows-the-the-way-for-2016)

### [Tax year 2015 shows the the way for 2016](https://blogg.pwc.se/taxmatters-en/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 Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: PwC

12 January 2016|Read time: 7 min

[![Most popular Tax matters posts during 2015](https://blogg.pwc.se/hs-fs/file-373358287-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Clipboard-solid_0003_rose.png?width=400&name=PwC-skatteradgivning-Clipboard-solid_0003_rose.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/most-popular-tax-matters-posts-during-2015)

### [Most popular Tax matters posts during 2015](https://blogg.pwc.se/taxmatters-en/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 Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: PwC

8 January 2016|Read time: 2 min

[![The Swedish tax blog now in English](https://blogg.pwc.se/hs-fs/file-373365522-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-TreeBox-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-TreeBox-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/a-christmas-present-the-swedish-tax-blog-now-in-english)

### [The Swedish tax blog now in English](https://blogg.pwc.se/taxmatters-en/a-christmas-present-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 Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Seminars and courses](https://blogg.pwc.se/taxmatters-en/topic/seminars-and-courses), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: PwC

22 December 2015|Read time: 2 min

[![Magnus Johnsson wishes you Happy Holidays!](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Frontbilder_film_Tax_matters/Magnus_Johansson_julhlsning.jpg?width=400&name=Magnus_Johansson_julhlsning.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/magnus-johnsson-wishes-you-happy-holidays)

### [Magnus Johnsson wishes you Happy Holidays!](https://blogg.pwc.se/taxmatters-en/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 Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps)

Contact: PwC

18 December 2015|Read time: 2 min

[Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/no-expansion-of-rut-tax-relief-in-governments-supplementary-budget)

### [No expansion of RUT tax relief in government’s supplementary budget](https://blogg.pwc.se/taxmatters-en/no-expansion-of-rut-tax-relief-in-governments-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 Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: PwC

13 November 2015|Read time: 1 min

[![Let out your house tax-free](https://blogg.pwc.se/hs-fs/file-374893630-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-House-2-solid_0005_orange.png?width=400&name=PwC-skatteradgivning-House-2-solid_0005_orange.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/let-out-your-house-tax-free)

### [Let out your house tax-free](https://blogg.pwc.se/taxmatters-en/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 \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Malin Andersson](https://blogg.pwc.se/taxmatters-en/author/malin-andersson)

11 November 2015|Read time: 4 min

[![Swedish taxation of employee stock options and shares schemes earned abroad is in conflict with EU law](https://blogg.pwc.se/hs-fs/file-373357742-png/Tax_matters/Illustrationer_PwC/ikoner/PwC-skatteradgivning-Globe-solid_0001_maroon.png?width=400&name=PwC-skatteradgivning-Globe-solid_0001_maroon.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedish-taxation-of-employee-stock-options-and-shares-schemes-earned-abroad-is-in-conflict-with-eu-law)

### [Swedish taxation of employee stock options and shares schemes earned abroad is in conflict with EU law](https://blogg.pwc.se/taxmatters-en/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 \[...\]

[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)

Contact: [Johanna Glimmerbeck och Hanna Ekelund](https://blogg.pwc.se/taxmatters-en/author/johanna-glimmerbeck-och-hanna-ekelund)

5 November 2015|Read time: 3 min

[‹](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation/page/2)[1](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)[2](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation/page/2)[3](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation/page/3)›

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