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Will Transfer Pricing Rules be harmonized in Europe?
Over the last couple of years, compliance with Transfer Pricing rules has become increasingly more complex. This issue has been pointed out by the Eur [...]
Tax matters - Sweden's tax blog
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Transfer pricing documentation - important for tax surcharge decisions
The Administrative Court of Appeal’s (“kammarrätten”) judgment contradicts the Swedish Tax Agency’s guidance on the significance of a company’s transf [...]
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New Transfer Pricing rules in Brazil: One step closer to OECD
In early 2022, the Organization for Economic Cooperation and Development (“OECD”) Council provided a Roadmap that set out the terms, conditions and pr [...]
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Latest news – Danish Transfer Pricing Documentation Rules
In 2021, the Danish Tax Agency "Skattestyrelsen" announced a stricter approach to the country’s transfer pricing documentation, introducing mandatory [...]
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The Taxonomy Regulation sets requirements for the management of tax risks
In previous articles on Tax matters, we have touched on, among other things, the increased focus on transparency in the tax area as well as the need a [...]
6 February 2023Read time: 8 min
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New rules on cross-border demergers and conversions within the EU
According to European case law, companies are entitled to tax neutral cross-border mergers, demergers and conversions within the EEA, in order to prot [...]
1 February 2023Read time: 8 min
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Foreign equivalences to Swedish mutual funds and special funds
The Tax Agency partly updates their standpoint regarding foreign equivalences to Swedish mutual funds and special funds. The Tax Agency deems that in [...]
6 December 2022Read time: 5 min
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Sweden’s tax on chemicals in certain electronics - Tax Tech can help
Sweden levies a tax on chemicals in certain electronic goods. The aim is to reduce the occurrence and spread of, and exposure to, dangerous flame reta [...]
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Proposals for tax measures due to the current energy situation
Due to the changed conditions for the European electricity market, the Swedish Ministry of Finance has sent a memorandum for public consultation with [...]
14 September 2022Read time: 3 min
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New Swedish rules regarding withholding tax on dividends to foreign investors
On the 7 June the Swedish Ministry of Finance (MoF) issued for consultation, a draft referral to the Council of Legislation (in swedish: Lagrådet) of [...]
1 July 2022Read time: 7 min
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The Swedish Tax Agency is more focused on the attribution of profits to Swedish branches
The most recent court cases from the administrative courts show that the Swedish Tax Authority (STA) has more focus on reviewing foreign entities’ per [...]
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Disagreement on whether Swedish interest deduction rules are compatible with EU law
Unlike the European Commission, the Swedish government is of the view that the interest deduction limitation rules on related party debt, which were i [...]
18 October 2021Read time: 10 min
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Swedish tax withholding obligations for foregin companies
Non-Swedish companies which have employees or board members resident in Sweden and who performs part of the work time in Sweden will have a liability [...]
24 March 2021Read time: 6 min
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CJEU rules Swedish interest deduction rule incompatible with EU law
The Swedish Supreme Administrative Court (SAC) referred the Lexel case (C-484/19) to the Court of Justice of the European Union (CJEU) in June 2019. T [...]
21 January 2021Read time: 6 min
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New verdict from the Supreme Administrative Court regarding the interpretation of the interest deduction limitation rules in relation to a fund structure
The investors in a contractual fund have been regarded as lenders to a Swedish portfolio company, thus the rightful recipients of interest paid, and a [...]
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Economic employer – Swedish parliament decided on the new proposed rules
The Swedish parliament has decided to adopt the bill on changed rules for taxation of temporary work in Sweden. This means that new rules regarding th [...]
5 November 2020Read time: 2 min
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39 billion in additional support measures for companies
At a press conference on the morning of April 30, the government, together with the Center and the Liberals, presented additional measures to support [...]
5 May 2020Read time: 5 min
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Temporarily reduced employer contributions – this is how it works
Companies in Sweden can now request reduced employer contributions for up to 30 employees. It is one of the government's support measures to support S [...]
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New report: Tax measures in response to COVID-19
Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive report, which [...]
Kontakta: Contact: PwC
24 March 2020Read time: 1 min
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Strengthen your company’s liquidity by revising the preliminary tax payments
The Government has proposed an action package to support companies following the outbreak of covid-19. However, there are also other measures that can [...]
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300 billion in the government's covid-19 action package
The Swedish Government has presented a package of measures aimed at mitigating the economic effects of the ongoing spread of covid-19. The package is [...]
17 March 2020Read time: 4 min
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Proposed Changes to Tax Dispute Resolution in Europe
The Swedish Parliament recently presented the bill ratifying an EU Directive regarding tax dispute resolution. The new rules proposed should provide t [...]
Kontakta: Contact: Pär Magnus Wiséen
16 September 2019Read time: 6 min
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New tax on financial services sector announced
The Swedish government announced at a press conference on 31 August that it would present a proposal for a new tax on the financial services sector.
Kontakta: Contact: Daniel Glückman & Jesper Öberg
12 September 2019Read time: 3 min
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End to tax-free pensions in Portugal
Swedish pensioners who have moved to Portugal have, under certain circumstances, not been liable to pay tax for their Swedish occupational pension inc [...]
28 May 2019Read time: 5 min
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Server holdings may entail a permanent establishment
A few years ago, the Supreme Administrative Court quashed an advance ruling regarding the question if a foreign company's leasing of capacity on a ser [...]
25 February 2019Read time: 7 min
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New design of Tax matters
Welcome to the new Tax matters! Now, our tax blog has a new design, which will make it easier for you to navigate and read the latest news.
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Paying Taxes 2019 – global comparison of 190 tax systems
Paying Taxes 2019 is a unique report produced by PwC and the World Bank Group with the aim of comparing the tax regimes of 190 countries through the a [...]