Legal & Corporate·FAR·1 month ago
Authorised accounting and payroll consultants may now report suspected accounting, tax and tax-control offences to Ekobrottsmyndigheten — but getting the client to correct still comes first.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit·FAR·1 month ago
FAR's September 2026 guide explains limited-assurance review of the statutory report: board responsibility, ESRS basis, RevR 19 pending EU standards, and new omnibus thresholds.
Industry: Across industries
Tax·Domstol Rattspraxis·1 month ago
HFD 333-26: a deposit policy whose capital placement buys a mortgage-rate discount lets the holder dispose of the capital, breaching 58 kap. 6 § IL — so it is not a pensionsförsäkring.
Industry: Insurance
Tax·FAR·1 month ago
After HFD 4652-25 on office massage, output VAT can often be calculated on the salary deduction itself; bicycle benefits may gain while car-benefit calculations need a fresh look.
Industry: Across industries
Audit·FAR·1 month ago
Kvalitetsnämnden för revisionsverksamhet can bring forward the next inspection where deficiencies warrant it; new firms face control within two years and inspectors gain freer engagement selection.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Skatteverket·1 month ago
New 9 September guidance: a VAT-group member named as declarant, or represented by an indirect agent, counts as VAT-registered under the Customs Act, making the group the importer liable for VAT.
Industry: Financial service activities, except insurance and pension funding
Tax·Skatteverket·1 month ago·2 documents
Skatteverket's 9 September guidance follows T-397/25 (A&P Deco): the lease to the buyer sits outside the business transfer, and the owner's switch to exempt letting may force an input VAT adjustment.
Industry: Across industries
Public Sector & Economy·Svenskforfattningssamling·1 month ago
SFS 2026:1778 keeps the fee regulation's förrättning concept unchanged, moves register-entry cost coverage into a new 2 a §, and adds Lantmäteriet support costs to tariff fees.
Industry: Across industries
Public Sector & Economy·Svenskforfattningssamling·1 month ago
SFS 2026:1777 rewrites Lantmäteriet's instruction from 1 January 2027: new duties to supply case-system support and training to municipal cadastral authorities, plus reset fee and exemption rules.
Industry: General public administration activities
Tax·Svenskforfattningssamling·1 month ago
SFS 2026:1772 sets the uprating factors for 2027 preliminary municipal tax funds: 1.037 for income year 2026 and 1.052 for 2027, in force 1 January 2027.
Industry: General public administration activities
Public Sector & Economy·Svenskforfattningssamling·1 month ago
SFS 2026:1749 updates the residence-permit references for newly arrived workers. Employers must distinguish the establishment-programme route from the six-month qualifying-history route.
Industry: Across industries
Tax·Skatteverket·1 month ago
Skatteverket identifies Inkomstdeklaration 2, 3 och 4 as the digital route for the whole return. The separate SRU file-transfer route still requires a signed paper first page when that page is needed.
Industry: Across industries
Tax·Skatteverket·1 month ago·2 documents
Spotr Group distributes 636,280 White Pearl B-shares — three Spotr shares give one B-share — as a company-stated taxable dividend, with fractions sold centrally and no recommended value published yet.
Industry: Financial service activities, except insurance and pension funding
Tax·Skatteverket·1 month ago
Skatteverket says the 2026 exchange must be reported as a disposal in the 2027 return. Each share received should have an acquisition cost of SEK 0.20.
Tax·Skatteverket·1 month ago·2 documents
A letter to businesses with a registered special tax address is genuine, Skatteverket confirms: the address is removed on 1 October and no new one can be registered.
Industry: Across industries
Tax·Riksdagen·1 month ago
Prop. 2025/26:309 proposes electronic filing on a prescribed form, drops the home-municipality entry and the form-sorting rules, and gives Skatteverket new powers to issue orders.
Industry: Across industries
Tax·Skatteverket·1 month ago
Skatteverket has published the average rate for the tax year 1 September 2025–31 August 2026: 1 euro = 10,8880 kronor, the rate that converts the income statement for income tax.
Industry: Across industries
Tax·Riksdagen·1 month ago
Prop. 2025/26:306 proposes a day-count definition of habitual stay in inkomstskattelagen from 1 January 2027, counting only days that include an overnight rest.
Industry: Across industries
Tax·Skatteverket·1 month ago
Skatteverket's ombud page opens the role to holders of a coordination number, restates which returns an ombud may file, and adds read access for income returns and a kupongskatt authorisation from October 2026.
Industry: Across industries