Thursday, 15 October 2026
Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.
TaxRiksdagen2 days ago
Bill 2026/27:4 would add approved-parallel-system safe harbours, a substance-based incentive rule and a one-year-longer transitional safe harbour, in force 1 January 2027.
Industry: Across industries
TaxSkatteverket3 days ago
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.
Industry: Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security
TaxSkatteverket3 days ago
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.
Industry: Across industries
AuditFAR3 days ago
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.
Industry: Education
Accounting & ReportingFAR6 days ago
An inquiry proposes a wider consolidated-accounts exemption, narrower subsidiary disclosures, and a micro-enterprise category from 2028.
Industry: Across industries
AuditFAR1 week ago
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.
Industry: Legal and accounting activities · Financial service activities, except insurance and pension funding · Insurance, reinsurance and pension funding, except compulsory social security
Payroll & LabourKollektivavtal1 week ago
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.
Industry: Land transport and transport via pipelines
TaxSkatteverket1 week ago
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.
Industry: Across industries
TaxSkatteverket1 week ago
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.
Industry: Renting and operating of own or leased real estate
Financial Sector & MarketsFAR1 week ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
TaxSkatteverket1 week ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
TaxSkatteverket1 week ago
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.
Industry: Across industries
TaxSkatteverket1 week ago
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.
Industry: Across industries
Payroll & LabourKollektivavtal1 week ago
Unionen's staffing-sector salary agreement adds parental-leave competence talks and publishes the local salary agreement plus the 2025/2026 revision negotiation timetable.
Industry: Other human resources provision
TaxSkatteverket1 week ago
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.
Industry: Across industries
Accounting & ReportingFAR1 week ago
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.
Industry: Across industries
TaxRiksdagen1 week ago
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.
Industry: Water transport
TaxSkatteverket1 week ago
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.
Industry: Across industries
TaxSkatteverket1 week ago
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.
Industry: Renting and operating of own or leased real estate
TaxSkatteverket2 weeks ago
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.
Industry: Across industries
