Skat·Skatteverket·for 3 dage siden
New guidance: a municipality that procures personal assistance itself may claim schablon compensation for exempt social care or input-VAT compensation under 2 § LEMK for taxable staff hire.
Branche: Administration af sundhedsvæsen, undervisning, kultur og sociale forhold undtagen social sikring
Skat·Skatteverket·for 3 dage siden
HFD 2023 ref. 35: a dating app whose SEK 100 minimum partly reaches a charity still has the full minimum as its VAT base; only voluntary top-ups fall outside.
Branche: På tværs af brancher
Revision·FAR·for 3 dage siden
Riksdagen adopted the tighter friskola regime on 13 August 2026: separate accounts per school unit, immediate bans on value transfers, and auditor opinions filed within seven months.
Branche: Undervisning
Regnskab & rapportering·FAR·for 6 dage siden
An inquiry proposes a wider consolidated-accounts exemption, narrower subsidiary disclosures, and a micro-enterprise category from 2028.
Branche: På tværs af brancher
Revision·FAR·for 1 uge siden
Missing auditors can trigger Bolagsverket orders and compulsory liquidation; late filings bring fees and, after 15 months, personal liability — plus a new one-year karenstid rule for acquired parents.
Branche: Juridisk bistand, bogføring og revision · Forsikring, genforsikring og pensionsforsikring undtagen lovpligtig socialforsikring · +1 flere · Pengeinstitut- og finansieringsvirksomhed undtagen forsikring og
Løn & arbejdsret·Kollektivavtal·for 1 uge siden
Railway-infrastructure employers pay a Flexpension top-up over ITP via Collectum, rising to 2.0% in 2027; staff aged 18-24 accrue a one-off allocation at 25.
Branche: Landtransport; rørtransport
Skat·Skatteverket·for 1 uge siden
The 22 May 2023 protocol inserts a principal-purpose test and lets treaty cases go to either state's authority; the protocol takes effect 30 days after the last notification, applying from the next 1 January.
Branche: På tværs af brancher
Skat·Skatteverket·for 1 uge siden
Voluntary property VAT now needs continuous letting plus a rolling or one-year lease; shared and alternating use qualifies if all tenants confer deduction rights — but not when the landlord shares the space.
Branche: Udlejning af og virksomhed i forbindelse med egen eller leaset fast ejendom
Finanssektor & markeder·FAR·for 1 uge siden
Risk assessors flag aktiebolag and foreign firms with Swedish sites; AMLA submits three AML standards, Brå finds the corporate laundering offence stretched beyond intent, and BFN says materiality is case by case.
Branche: Bogføring og revision; skatterådgivning
Skat·Skatteverket·for 1 uge siden
Firms approved for F-tax, VAT and employer registration can manage four authorisations and pass read access to software providers; plus Inkomstdeklaration 1 joins program filing and old returns appear on Mina sidor.
Branche: Bogføring og revision; skatterådgivning
Skat·Skatteverket·for 1 uge siden
Non-tax-liable storers reclaim the full energy tax on electricity returned to the same concession grid after battery storage; yearly application within three years, paid to the tax account.
Branche: På tværs af brancher
Skat·Skatteverket·for 1 uge siden
Business income earned over several years but taxed in one can be spread: single multi-year assignments, leasehold and trademark disposals, relocation pay and property recaptures qualify.
Branche: På tværs af brancher
Løn & arbejdsret·Kollektivavtal·for 1 uge siden
Unionen's staffing-sector salary agreement adds parental-leave competence talks and publishes the local salary agreement plus the 2025/2026 revision negotiation timetable.
Branche: Anden personaleformidling
Skat·Skatteverket·for 1 uge siden
After EU ruling T-366/25, Skatteverket tests each recipient separately: a half share that cannot run the business alone falls outside 5 kap. 38 § ML even when reunited in a joint company.
Branche: På tværs af brancher
Regnskab & rapportering·FAR·for 1 uge siden
Wave 2 companies meeting the new 1,000-employee and turnover thresholds stay covered, while wave 1 companies below them would be exempt for years starting 1 January 2026 — but current rules apply until the law changes.
Branche: På tværs af brancher
Skat·Riksdagen·for 1 uge siden
Skatteverket must refuse or revoke tonnage tax approval for companies facing an EU recovery order for illegal state aid — but timely payment within the same tax year avoids revocation.
Branche: Skibsfart
Skat·Skatteverket·for 1 uge siden
Skatteverket dropped the retired staff-supplies position statement from its taxable-person guidance — the operative rule now rests on the Supreme Administrative Court's February 2026 judgment on market-rate treatment.
Branche: På tværs af brancher
Skat·Skatteverket·for 1 uge siden
First- and second-hand tenants may tax their own onward letting in the second or third hand, but where premises are sublet on, every subsequent link must also be let with voluntary taxation.
Branche: Udlejning af og virksomhed i forbindelse med egen eller leaset fast ejendom
Skat·Skatteverket·for 2 uger siden
Government bill 2025/26:309 would let kupongbolag file coupon-tax data electronically, scrap paper-era form rules, and give Skatteverket new control and third-party orders — in force 1 January 2027.
Branche: På tværs af brancher