Skat·Skatteverket·for 2 måneder siden
SKVFS 2026:10 sets building classification and valuation rules for the 2027 assessment, including when construction ends and the conversion factor for costs incurred in 2025 and 2026.
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Skat·Skatteverket·for 2 måneder siden
An August clarification excludes transfers of premium-waiver insurance from the specified pension-policy reporting duty, even where the main policy is pension insurance.
Branche: Forsikring
Skat·FAR·for 2 måneder siden
A consultation draft proposes an optional enhanced deduction for specified R&D staff costs from 1 January 2027. It is a proposal, not an enacted entitlement.
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Skat·Regeringskansliets rättsdatabaser·for 2 måneder siden
SFS 2026:767 changes the refund provision for charges paid in Sweden. The receipt date of the application determines the first refundable day under the new wording.
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Regnskab & rapportering·Regeringskansliets rättsdatabaser·for 2 måneder siden
SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.
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Skat·Regeringskansliets rättsdatabaser·for 2 måneder siden
The revised list of Swedish taxes covered by the mutual tax-assistance convention includes the Top-up Tax Act 2023:875.
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Skat·Skatteverket·for 2 måneder siden
SKVFS 2026:9 fixes the classification rules for småhusenheter, including a walking-distance exception for shore proximity and a capped addition for accessible ancillary space.
Branche: Udlejning af og virksomhed i forbindelse med egen eller leaset fast ejendom
Løn & arbejdsret·Regeringskansliets rättsdatabaser·for 2 måneder siden
SFS 2026:1301 introduces a distribution factor when the balance ratio exceeds 1.1500, with exceptions during balancing. Commencement and first application differ.
Skat·Skatteverket·for 2 måneder siden
The agency’s 2026 assessment assigns 91% of the original cost to Upsales and 9% to Aira, subject to the stated conditions for tax-free distribution.
Offentlig sektor & økonomi·Regeringskansliets rättsdatabaser·for 2 måneder siden
Förordning (2022:107), as amended by förordning (2026:1256), lets Statens energimyndighet fund charging and hydrogen refuelling for heavy transport under open-access criteria and exclusions.
Branche: Serviceydelser i forbindelse med landtransport
Skat·Skatteverket·for 2 måneder siden
Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.
Skat·Skatteverket·for 2 måneder siden
Skatteverket’s August update records the increase in the statutory minimum for aggravated tax crime from six months to one year, effective from 1 August 2026.
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Regnskab & rapportering·FAR·for 2 måneder siden·2 dokumenter
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
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Skat·Skatteverket·for 2 måneder siden
SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.
Skat·Skatteverket·for 2 måneder siden·3 dokumenter
Skatteverket’s August guidance update discusses HFD case 1334-25: formal contracts and stated prices alone do not define the transaction to be examined.
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Skat·Skatteverket·for 2 måneder siden
Skatteverket has removed SKV 4802 instructions from its student tax brochure because the form ceased to be usable after 30 June 2026.
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Løn & arbejdsret·Skatteverket·for 2 måneder siden·2 dokumenter
The SKV 1160 notification, one per hire, is due by the end of the third month after the calendar month employment began — replacing the 12th-of-the-following-month limit.
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Skat·Skatteverket·for 2 måneder siden
Skatteverket lists the Gothenburg foundation, organisation number 857204-1682, as approved from 11 August 2026.
Regnskab & rapportering·FAR·for 2 måneder siden
The Commission’s adopted text provides for revised standards from financial years beginning in 2027 and specified choices for 2026. Adoption is distinct from entry into force.
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