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Mikael Carlén wishes you Happy Holidays!

2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied ...

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EU Commission proposes extensive VAT reform

The EU Commission has presented a proposal for the biggest VAT reform in a quarter of a century. The purpose of the reform is to improve ...

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Tax proposals in the autumn budget for 2018 – a summary

Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within ...

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Mikael Carlén wishes you a nice summer!

During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and ...

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Almedalen 2017 – a brief summary

Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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