Moms / GST / indirekte skatter·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
Moms / GST / indirekte skatter·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
International skat / dobbeltbeskatningsoverenskomster·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
Moms / GST / indirekte skatter·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
Skatteangivelse, registrering & sanktioner·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
Punktafgifter & miljøafgifter·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
Selskabs- & indkomstskat·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
Moms / GST / indirekte skatter·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
Selskabs- & indkomstskat·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
Moms / GST / indirekte skatter·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
Moms / GST / indirekte skatter·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
Regler om kildeskat·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
Punktafgifter & miljøafgifter·Skatteverket·for 2 uger siden
Skatteverket's 2 October position: frikraft is tax-exempt only if the consumer pays nothing for the power or its transfer; metering, connection and producer-grid settlements do not block relief.
Branche: Elforsyning
Skatteincitamenter, -fradrag & -lempelser·Skatteverket·for 2 uger siden
Performing companies must declare subcontractor use, all payment data goes on honour and conscience, Skatteverket gains third-party orders and wider site visits, and recovery interest runs until repayment.
Branche: Bygge- og anlægsvirksomhed, som kræver specialisering · Almindelig rengøring i bygninger
Person- & hovedaktionærbeskatning·Svenskforfattningssamling·for 2 uger siden
SFS 2026:1779 fixes the 2027 price base amount at SEK 59,600 and the increased amount at SEK 60,900, replacing the 2025 figures from 1 January 2027.
Moms / GST / indirekte skatter·Skatteverket·for 2 uger siden·3 dokumenter
Skatteverket reverses the company-car rule, folds the 2011 self-supply position into expanded guidance with a business-benefit test and examples, and restates the cost base for private use of non-car assets.
Branche: På tværs af brancher
Moms / GST / indirekte skatter·Skatteverket·for 2 uger siden
Below-cost staff supplies stay VAT-taxable but keep the consideration paid where the discount is commercially justified — normally met where most staff benefit.
Branche: På tværs af brancher
Moms / GST / indirekte skatter·Skatteverket·for 2 uger siden
HFD 2026 ref. 33 holds a municipal development contribution is not VAT consideration: the new lines met the area water and sewerage needs, and the plan adoption is a unilateral act, not a supplied service.
Branche: Generelle offentlige tjenester
Moms / GST / indirekte skatter·Skatteverket·for 2 uger siden
An intermediary that controls the supply and appears as the buyer's counterparty buys and resells the service itself; the same rules fix when a service counts as supplied, from completed work to continuous supplies.
Branche: På tværs af brancher