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 this proposal [...]
At Almedalen we invited people to join in a discussion on social entrepreneurship and philanthropy with a panel of well-known experts including, among [...]
Does Sweden’s tax system need to be reformed in order to stimulate and create the premises so that innovative and dynamic growth companies can expand [...]
Taxation was high on the agenda at Almedalen today. In the comments below, I have summarised the highlights of a few of the seminars I had the opportu [...]
The majority of the voters chose to exit the EU in the referendum and the UK has decided to leave the EU. Brexit is a fact. This development, of cours [...]
The Supreme Administrative Court has found that compensation received by a part owner for management of his or her limited partnership is to be seen t [...]
The Government has decided to investigate the need to introduce tax on waste incineration and to undertake a review of the charge on nitrogen oxide em [...]
In the autumn of 2014, the Government appointed a new committee to undertake a review of property taxation and of the taxation of electricity producin [...]
The Administrative Court of Appeal has determined that the municipalities’ right to compensation according to the municipal compensation system is to [...]
Today, a non-profit organisation or trust operating business activities which are subject to income tax is liable for VAT regardless of the amount of [...]
The Tax Agency has proposed a threshold of net sales less than SEK 30,000. This proposal implies that companies with this limited amount of sales do n [...]
The Supreme Administrative Court will now, once again, test whether it is correct that the Tax Agency denies deduction of VAT on consulting expenses, [...]
A new definition of “real estate” will be introduced within the VAT area next year. The new rules have their basis in an EU Regulation (Nr. 1042/2013) [...]
In the environmental tax area, the Government proceeds with a number of different proposals, which have already been announced. Certain changes are al [...]
”Building our society takes precedence over tax reductions”. Investments in traditional welfare areas and in refugee issues comprise the major compone [...]
On Wednesday, 13 April, the Ministry of Finance will present its spring budget for 2016. Following is a list of the tax proposals which can be expecte [...]
On 15 March, TCO (The Swedish Confederation of Professional Employees) publically presented its new, and more thoroughly worked through, proposal for [...]
The Ministry of Finance has proposed the introduction of the elimination of the right of deduction of representation costs referring to lunches, dinne [...]
The Swedish Tax Agency has recently published a written guidance which could result in a major impact on VAT for real estate owners letting sports pre [...]
In a new position statement, the Tax Agency specifies the circumstances in which factoring and invoice discounting comprise VAT liable operations and [...]
The Council for Advance Tax Rulings has determined that tax on waste used for the construction of partitions in fire cells at landfills is deductible.
The Supreme Administrative Court will, once again, test the issue of whether the compensation a part-owner receives for providing services to his or h [...]
The Tax Agency provides clarification in a new guidance stating that buyers of printed products will not be hit by any VAT costs due to the much debat [...]
If 2015 was a relatively calm tax year, then 2016 could see a real explosion of new developments. New corporate taxation regulations and a decision on [...]
The 3:12-taxation of non-listed companies and their shareholders, how you can rent out your tenant owner apartment tax free, the municipalities’ finan [...]
The Supreme Court has now made a decision on the outstanding issue as regards so-called printing VAT; that is, that printing customers have the right [...]
We have listened to you who read our blog and have spoken with our clients both within and outside Sweden, and we now taking a major step forward and [...]
The EU Commission has approved of an extension of the Swedish tax exemption on biofuels. The decision applies to biogas used as fuel up to and includi [...]
Once again, an eventful tax year to sum up! This year, I am writing this in English as from the year-end we will launch Tax matters in English. I also [...]
The government investigative committee has now submitted its final report in which it presents a series of proposals for changes to the energy tax on [...]