News
Short-time work allowance
Short-time work allowance means that the employer’s personnel costs can be reduced by one-half at the same time as the employee receives 90 percent of…
BEPS Changes To Nordic Double Tax Agreement To Take Effect
The double tax agreement between the Nordic countries will be updated with new anti-tax base erosion and profit shifting provisions with effect from January 1,…
Regular visits to Sweden can result in a full tax liability
The ruling affects individuals who, for example, are having their permanent home abroad, but regularly visit Sweden for business as well as leisure purposes. To…
Taxation changes for start-ups considered
Currently, stock options in Sweden are taxed at a rate of up to 67%, making it difficult for companies to attract talent at early stages.…
Decision on health-care contributions relating to gym memberships
An employee received 4000 SEK in health care contributions by their employer, to partially finance an exclusive gym membership (14 000 SEK / year). In…
Tax on air travel considered
The exact amount of the tax is dependent on the destination of the flight. For example, for flights within Europe, it would be SEK80. For…
VAT exemption for companies with low sales
Starting on the 1st of January, companies with annual sales under SEK30000 have the option to choose whether or not to make use of the…
Tax credits for repairing home appliances
The tax credit will be introduced to encourage the maintenance and repairing of household appliances instead of buying new ones. The work has to be…
Gifted shares can be considered as a tax-free gift depending on the purpose of the transfer
A married couple who owned 85% of shares in a company planned to give away 10% of shares to the CEO of the company. The…