Excise & Environmental Taxes·Regeringskansliets rättsdatabaser·2 months ago
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.
Industry: Across industries
International Tax / Double Tax Treaties·Regeringskansliets rättsdatabaser·2 months ago
The revised list of Swedish taxes covered by the mutual tax-assistance convention includes the Top-up Tax Act 2023:875.
Industry: Across industries
Real Estate & Property Tax·Skatteverket·2 months ago
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.
Industry: Renting and operating of own or leased real estate
Capital Gains Tax·Skatteverket·2 months ago
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.
International Tax / Double Tax Treaties·Skatteverket·2 months ago
Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.
Tax Filing, Registration & Penalties·Skatteverket·2 months ago
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.
Industry: Across industries
Real Estate & Property Tax·Skatteverket·2 months ago
SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.
Transfer Pricing·Skatteverket·2 months ago·3 documents
Skatteverket’s August guidance update discusses HFD case 1334-25: formal contracts and stated prices alone do not define the transaction to be examined.
Industry: Across industries
Personal & Owner Taxation·Skatteverket·2 months ago
Skatteverket has removed SKV 4802 instructions from its student tax brochure because the form ceased to be usable after 30 June 2026.
Industry: Across industries
Personal & Owner Taxation·Skatteverket·2 months ago
Skatteverket lists the Gothenburg foundation, organisation number 857204-1682, as approved from 11 August 2026.
Excise & Environmental Taxes·Skatteverket·2 months ago·2 documents
Skatteverket's heavy-vehicle pages now state that Sweden and Luxembourg take part in the Eurovignette cooperation, and that a charge paid in one of them also covers the other's road network.
Industry: Freight transport by road
Corporate & Income Tax·Skatteverket·2 months ago·3 documents
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.
Industry: Across industries
Real Estate & Property Tax·Skatteverket·2 months ago
For the 2027 assessment, the S-factor series extends to 70.0. The FB table for house plots now contains 60 location factors in the fixed range 1.0–12.0.