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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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The Swedish Tax Agency is making checks in these industries in 2017

Each year, the Tax Agency announces the industries on which they will focus in their work to counter-act errors and cheating. Through the ...

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Changes to the US tax system

As Tax matters previously reported upon, Donald Trump launched already during his Presidential campaign a program to significantly reduce ...

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The Council on Legislation’s exposure draft implies enhanced consumer protection as regards financial advisory services

On 19 January, the Government presented an exposure draft to the Council on Legislation with a proposal for new regulations for the ...

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Regularly recurring visits could constitute a permanent stay in Sweden

According to a very recent advance ruling, regularly recurring visits to Sweden, totalling 111 nights during a twelve month period, are ...

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Invoicing Board fees via one’s own limited liability company doesn’t always work tax-wise

According to an advance ruling from the Council for Advanced Tax Rulings, Board fees are to be taxed as income from employment. Only in ...

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Create the correct expectations regarding your share-based incentive program

Do you have employees who have received shares and, then, have been disappointed in the fact that they need to pay tax on the benefit? From ...

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2016 Tax Chronicle

2016 was a good tax year for our clients and writing about this evokes positive memories and images. Many medium-sized companies expanded ...

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