In recent times, the Swedish government has initiated comprehensive reviews of the tax rules surrounding corporate donations to non-profit organizatio [...]
On 19 January 2026, the Swedish Government received a report on income tax incentives for research and development (R&D). The report outlines two [...]
A new income year means a new monthly salary threshold, at least SEK 88,801, for foreign nationals to qualify for tax relief in Sweden. As in previous [...]
When the Swedish Parliament (Riksdagen) approved the expenditure frames and revenue estimates in the Government’s Budget Bill on 26 November 2025, it [...]
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The Swedish Parliament has recently decided to reduce the SINK tax (Special Income Tax for Non-Residents) from 25 percent to 22.5 percent starting Jan [...]
The UK has marked a new era of transfer pricing (TP) compliance, introducing regulations and guidance that not only align with the OECD Transfer Prici [...]
Although more Swedish listed companies are improving their tax transparency, this year's review shows that the differences between companies are signi [...]
The Court of Justice of the European Union (“CJEU”) has ruled that intra-group services provided by a parent company to its subsidiaries should genera [...]
The Swedish Parliament has now adopted the government’s proposal to change the rules regarding approval and revocation of F-tax. The new rules were pr [...]
The Court of Justice of the European Union (“CJEU") delivered a judgment on September 4, 2025, in the case of Arcomet Towercranes (C-726/23), concerni [...]
The Swedish government has published a bill which proposes new rules that will make it easier to charter in and charter out vessels on bareboat charte [...]
About a year ago, a proposal was submitted for changed (and hopefully improved) interest deduction rules for companies in Sweden. Following the usual [...]
Transfer pricing regulations govern the pricing of transactions between related parties, ensuring that such dealings reflect terms that would be agree [...]
The right to deduct interest expenses on internal loans is, and has long been, the subject of both the legislature and the courts. The issue has given [...]
Transfer pricing is the practice of pricing dealings between related parties with reference to comparable dealings between unrelated parties on the op [...]
The Swedish Supreme Administrative Court in November 2024 ruled on a case concerning the elimination of double taxation under the Nordic tax treaty. T [...]
For large multinational companies with a calendar-based fiscal year and a turnover exceeding 8 billion Swedish kronor over the past two years, 2025 wi [...]
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On January 28, 2025, a proposal for new legislation on how owners in private equity firms should be taxed for income derived from carried interest, wa [...]
The Swedish government has issued a memorandum containing a proposal to change the rules regarding the approval and revocation of F-tax. The proposal, [...]
Amount B was first introduced in October 2020 but it wasn’t until December 2022 that a discussion draft was released for a public consultation. Since [...]
On October 2, 2024, the Swedish Board of Advanced Tax Ruling issued an advance ruling regarding the taxation of so-called carried interest. The main q [...]
Recently, a lot of attention has been given to the Pillar 2 administrative guideline published in June 2024 as the completion of the domestic law on t [...]
On May 30, 2024, the Swedish government sent a draft proposal to the legislative counsel, on the supervision of emittents of green and other environme [...]
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It has probably not escaped anyone that interest rates have increased significantly in recent years. This means a need to rethink the management of th [...]
In 2017, the Swedish Parliament adopted the government's legislative proposal regarding documentation for submitting country-by-country reporting to t [...]
In recent years, Brazil has emerged as a crucial partner in the efforts of the Organisation for Economic Co-operation and Development (OECD). Despite [...]
In 2021, the EU Directive on Public Country-by-Country Reporting (“CbcR”) obligation came into force, by making it mandatory for certain companies to [...]
OECD and G20 have been working on a project within the Inclusive Framework regarding a global minimum tax (Pillar II) for a number of years. In Decemb [...]
In 2016, Sweden introduced its tonnage tax regime, which has been available for fiscal years since 2017. Recently, the Swedish government appointed an [...]
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The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct are a set of recommendations directed at multinational enterprises, [...]