During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and has, after t [...]
Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact the real est [...]
Brexit has been initiated and in the US there is a discussion about a major tax reform. What will be the effects of these developments for Swedish com [...]
The Administrative Court of Appeal has determined in a decision that the Swedish VAT rules on tax adjustment as regards real estate investments, where [...]
The Supreme Administrative Court has determined in a decision that a company can be granted deduction of input VAT on costs arising in conjunction wit [...]
The Administrative Court of Appeal believes that a property owner who is a sub-supplier to an exhibition arranger does not provide VAT liable exhibiti [...]
As we have previously reported on in Tax matters, a new law will come into effect on 1 April 2017 regarding levying a tax on chemicals in electronic a [...]
An investigation report produced by PwC at the request of the Confederation of Swedish Enterprise evidences that truck transport companies pay a signi [...]
In previous position statements, the Swedish Tax Agency has described its view of VAT liability in the context of the renting out of rooms in hotel op [...]
Today, many municipalities are choosing to sell all or parts of their real estate holdings due to political or operational economic reasons. The sales [...]
The Government plans to exempt solar power from energy tax if the solar power is produced in small plants located where the electricity is consumed.
As we have reported on previously in Tax matters, the meaning of the term ”real estate” changed, in terms of VAT liability, at the end of 2016. The ne [...]
The Supreme Administrative Court has decided that only waste which is transferred to a physically and cadastrially separated landfill area within a la [...]
The EU Court has determined that prize money received in horse racing competitions is not to be included in the taxation base for VAT. According to ou [...]
As we have previously written about in Tax matters, the rules concerning deductibility for hospitality are changing at the turn of the year. The Swedi [...]
As previously reported upon, the Government has proposed the introduction of a threshold amount as regards the liability of VAT registration. This pro [...]
2016 was a good tax year for our clients and writing about this evokes positive memories and images. Many medium-sized companies expanded and were lis [...]
The Swedish Parliament has decided that a party consuming electricity on a large scale (at least 20 GWh per year) may be approved as a voluntary tax-l [...]
In previous blog post we have written that work is underway on simplifying and modernising VAT legislation in the EU. A couple of weeks ago the Europe [...]
The proposal for tax on air travel presented to the government was formulated in terms of comprising a tax on commercial air travel. This proposed tax [...]
Work is underway within the EU to simplify and modernise VAT regulations within the Union. The final goal of this work is that the EU will comprise a [...]
The Swedish Tax Agency has further developed its view of the right of deduction of input VAT by holding companies in conjunction with their acquisitio [...]
What do companies need to think about in their preparation for Brexit and what changes in VAT and customs regulations in the UK might take place? It c [...]
The autumn budget for 2017, which was presented to the Swedish Parliament on September 20, includes a number of Government proposals regarding taxatio [...]
Tuesday, 20 September, Finance Minister, Magdalena Andersson will present the Government’s autumn budget bill to Parliament. Below, we present a summa [...]
Stockholm maintains its very high ranking in a global comparison of thirty cities and their attractiveness in terms of a variety of indicators. Within [...]
If the UK initiates its race to reduce corporate taxes, discussions regarding Brexit will be more difficult. This was taken up by Swedish Prime Minist [...]
The summer is here and we can look back on an intense and comprehensive six month within the tax area.
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 [...]
The Supreme Administrative Court (SAC) has determined that a property owner’s renting out of collectively used areas, in the context of health and spe [...]