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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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The Government proceeds with changed rules for taxation of employee stock options

In an article in Dagens industri, June 29, Mikael Damberg and Per Bolund presented the Government’s views as regards its proposal for new ...

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Almedalen 2017 – a brief summary

Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact ...

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Board fees to be taxed as income from services – but this does not apply to Board assignments established prior to 20 June 2017

We have previously written about a decision by the Supreme Administrative Court (HFD) from 20 June 2017 in which it was determined that ...

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Board fees will be taxed as income from services

The Supreme Administrative Court (HFD) has determined in favour of the Council for Advance Tax Ruling’s advance ruling implying that Board ...

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Establishing business operations in Sweden – What do I need to consider?

Due to the fact that the economic situation in Sweden is very advantageous now, we see an increased interest on behalf of foreign companies ...

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