perjantai 9. lokakuuta 2026
Sääntelymuutokset poimitaan päivittäin virallisista lähteistä eri puolilta Eurooppaa. Luo maksuton tili, niin voit seurata omia maitasi ja kysyä Taxxalta, mitä muutos tarkoittaa käytännössä.
TilintarkastusFAR2 päivää sitten
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.
Palkkahallinto ja työoikeusKollektivavtal2 päivää sitten
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.
VerotusSkatteverket2 päivää sitten
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.
VerotusSkatteverket2 päivää sitten
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.
Rahoitusala ja markkinatFAR2 päivää sitten
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.
VerotusSkatteverket2 päivää sitten
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.
VerotusSkatteverket2 päivää sitten
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.
VerotusSkatteverket3 päivää sitten
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.
Palkkahallinto ja työoikeusKollektivavtal3 päivää sitten
Unionen's staffing-sector salary agreement adds parental-leave competence talks and publishes the local salary agreement plus the 2025/2026 revision negotiation timetable.
VerotusSkatteverket3 päivää sitten
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.
Kirjanpito ja raportointiFAR4 päivää sitten
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.
VerotusRiksdagen4 päivää sitten
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.
VerotusSkatteverket4 päivää sitten
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.
VerotusSkatteverket5 päivää sitten
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.
VerotusSkatteverket1 viikko sitten
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.
VerotusSkatteverket1 viikko sitten
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.
Palkkahallinto ja työoikeusFörsäkringskassan1 viikko sitten
The logged-out reporting service disappears on 31 October. From 1 November employers must be connected to Försäkringskassan's e-services and logged in as an employer to report sick leave.
VerotusSkatteverket1 viikko sitten
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.
VerotusSvenskforfattningssamling2 viikkoa sitten
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.
VerotusSkatteverket2 viikkoa sitten3 asiakirjaa
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.
