Latest news in
Value Added Taxes, customs and excise duties
How could Swedish companies be affected by Brexit and an American tax reform?
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 Vat rules on tax adjustments are rejected by the Administrative Court of Appeal
The Administrative Court of Appeal has determined in a decision that the Swedish VAT rules on tax adjustment as regards real estate ...
Deduction of VAT is granted for costs incurred in conjunction with the sale of shares in subsidiaries
The Supreme Administrative Court has determined in a decision that a company can be granted deduction of input VAT on costs arising in ...
Subscribe to Tax matters
Get the latest news, directly to your inbox
Om du inte får fram något formulär via knappen ovan, klicka här!Renting out of VAT-exempt exhibition premises
The Administrative Court of Appeal believes that a property owner who is a sub-supplier to an exhibition arranger does not provide VAT ...
New tax from 1 July – requires measures to be undertaken by everyone purchasing electronic products from abroad
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 ...
Heavy vehicle, truck and trailer traffic will produce a surplus for public finances
An investigation report produced by PwC at the request of the Confederation of Swedish Enterprise evidences that truck transport companies ...
VAT risk for hotels used for refugee housing
In previous position statements, the Swedish Tax Agency has described its view of VAT liability in the context of the renting out of rooms ...
Municipal real estate sales – what’s happening with VAT?
Today, many municipalities are choosing to sell all or parts of their real estate holdings due to political or operational economic ...
Reduced energy tax on own produced renewal solar power
The Government plans to exempt solar power from energy tax if the solar power is produced in small plants located where the electricity is ...
How will your company’s VAT treatment be impacted by the new definition of real estate?
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 ...
Tax on waste – the term ”waste treatment plant”
The Supreme Administrative Court has decided that only waste which is transferred to a physically and cadastrially separated landfill area ...
New VAT on prize money
The EU Court has determined that prize money received in horse racing competitions is not to be included in the taxation base for VAT. ...
Deductions for hospitality expenses - now the clarification has arrived!
As we have previously written about in Tax matters, the rules concerning deductibility for hospitality are changing at the turn of the ...
VAT exemption for organisations and companies with limited current sales
As previously reported upon, the Government has proposed the introduction of a threshold amount as regards the liability of VAT ...
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 ...
You can now apply for voluntary tax liability for energy tax on electricity
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 ...
Further proposals for simplifying VAT handling
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 ...
Proposed Tax on Air Travel
The proposal for tax on air travel presented to the government was formulated in terms of comprising a tax on commercial air travel. This ...
A VAT landscape under change
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 ...
New developments regarding right of deduction of input VAT by holding companies
The Swedish Tax Agency has further developed its view of the right of deduction of input VAT by holding companies in conjunction with their ...
Four possible Brexit scenarios
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 ...
PwC summarises the tax proposals in the autumn budget bill for 2017
The autumn budget for 2017, which was presented to the Swedish Parliament on September 20, includes a number of Government proposals ...
PwC monitors tax issues in the autumn budget bill for 2017 – a summary of known proposals
Tuesday, 20 September, Finance Minister, Magdalena Andersson will present the Government’s autumn budget bill to Parliament. Below, we ...
Stockholm – City of Opportunity
Stockholm maintains its very high ranking in a global comparison of thirty cities and their attractiveness in terms of a variety of ...
Discussion about taxes continues after Almedalen
If the UK initiates its race to reduce corporate taxes, discussions regarding Brexit will be more difficult. This was taken up by Swedish ...
Tax matters wishes you a nice summer
The summer is here and we can look back on an intense and comprehensive six month within the tax area. The debate around taxes and morals ...
Almedalen sum-up: The tax system is challenged by tomorrow's entrepreneurs
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 ...
Increased possibility for VAT liable rental of collectively used areas
The Supreme Administrative Court (SAC) has determined that a property owner’s renting out of collectively used areas, in the context of ...
New real estate term in VAT area – adjusted law proposal to the Council on Legislation
On the first of January 2017, and as we have reported upon previously, a new real estate term in the VAT area will be introduced. After ...
Entrepreneurs Day at Almedalen
At Almedalen we invited people to join in a discussion on social entrepreneurship and philanthropy with a panel of well-known experts ...