Tax Filing, Registration & Penalties·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
Personal & Owner Taxation·Skatteverket·1 month ago
Droginformation för alla and RFSL Ungdom are approved gift recipients from 31 August 2026, so gifts to them from that date can count towards the tax reduction.
VAT / GST / Indirect Tax·Skatteverket·1 month ago
Skatteverket rejects “momssmittad bil” as a tax-law category. Dealers and other businesses must assess deduction and resale under the ordinary VAT rules.
Industry: Across industries
Tax Incentives, Credits & Reliefs·FAR·2 months ago
The court assessed a share transfer, redemption and bonus issue together. Sending the money to the owner’s company did not prevent dividend taxation.
Industry: Financial service activities, except insurance and pension funding
Capital Gains Tax·Skatteverket·2 months ago
Skatteverket’s share history records Netel’s 2026 issue on 3:4 terms, with 24 August as the first day without subscription rights.
Industry: Other activities auxiliary to financial services, except insurance and pension funding
VAT / GST / Indirect Tax·Skatteverket·2 months ago
Skatteverket clarifies who may deduct input VAT where another party pays, and explains that reverse-charge reporting does not itself remove deduction rights.
Industry: Across industries
Corporate & Income Tax·Skatteverket·2 months ago
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Industry: Across industries
Personal & Owner Taxation·Domstol Rattspraxis·2 months ago
An undervalue transfer, market-value redemption and bonus issue were assessed together. Unchanged ownership and a lasting cash transfer determined the result in case 7493-25.
Capital Gains Tax·Skatteverket·2 months ago
Skatteverket records a 2026 new issue and 4 August as the first trading day without issue rights.
Capital Gains Tax·Skatteverket·2 months ago
Skatteverket’s 2026 share-history entry gives 2:5 issue terms and 18 August as the first day without issue rights.
Capital Gains Tax·Skatteverket·2 months ago
The 2026 entry in Skatteverket’s share history records the issue terms and the first ex-rights trading day for Teneo AI.
Tax Filing, Registration & Penalties·Skatteverket·2 months ago
The Inkomstdeklaration 2 filing service shuts on 29 December 2026. Associations filing through it can already use Skatteverket's other digital services instead.
VAT / GST / Indirect Tax·Skatteverket·2 months ago·2 documents
Skatteverket clarifies full deduction for purchases exclusively linked to deductible transactions, while retaining an exception where attribution is too complex in practice.
Industry: Across industries
Tax Filing, Registration & Penalties·Skatteverket·2 months ago·3 documents
Companies and accounting firms can already switch to the combined Inkomstdeklaration 2, 3 och 4 service, supported tax software or Filöverföring. Signature requirements still matter.
Industry: Across industries
Real Estate & Property Tax·Skatteverket·2 months ago·6 documents
Skatteverket has switched its småhus pages to the 2027 general assessment: the e-service opened on 7 September 2026, returns are due 2 November 2026, and 2023–2025 sales set the price level.
Tax Filing, Registration & Penalties·Skatteverket·2 months ago
Skatteverket brings the opening forward by one day. The 3 December deadline remains, with corrections for the 2027 income year available from January 2027.
Industry: Activities of religious organisations
Personal & Owner Taxation·Skatteverket·2 months ago
Skatteverket gives the same SEK 2.36 amount as acquisition cost. Scout Gaming shareholders received one ImpactWin share for every 31 Scout Gaming shares.
Real Estate & Property Tax·Skatteverket·2 months ago
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.
Industry: Across industries
Tax Filing, Registration & Penalties·Skatteverket·2 months ago
An August clarification excludes transfers of premium-waiver insurance from the specified pension-policy reporting duty, even where the main policy is pension insurance.
Industry: Insurance
Tax Incentives, Credits & Reliefs·FAR·2 months ago
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.
Industry: Across industries