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.
ALV / GST / välillinen verotusSkatteverket3 viikkoa sitten
A loss-making trip sale stays under VMB with a taxable amount of 0 kronor: no VAT due, no refund, and no offset against profits on other trips.
LuovutusvoittoverotusSkatteverket3 viikkoa sitten
Kammarrätten i Stockholm denies a ~195.6M SEK capital-loss deduction for a swap closed early and rolled into replacement swaps: no payment beyond the part settled in cash, no real or definitive loss.
ALV / GST / välillinen verotusSkatteverket4 viikkoa sitten
Bad-faith issuers in a joint tax-evasion arrangement cannot correct wrongly charged VAT by ändringsfaktura, and abuse can equally defeat a VAT exemption.
Veroilmoitukset, rekisteröinti ja seuraamusmaksutSkatteverket4 viikkoa sitten
Platform operators must ask for and collect every TIN a seller holds, Skatteverket clarifies in its due-diligence guidance for both individuals and entities.
Käyttöomaisuuden poistot — verosäännöksetSkatteverket4 viikkoa sitten2 asiakirjaa
Land transferred by fastighetsreglering for cash of at most 42,000 kronor triggers no withdrawal taxation, and cash-only reallotments feed the building's cost base.
Verotuksen oikeuskäytäntö ja päätöksetDomstol Rattspraxis4 viikkoa sitten
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.
ALV / GST / välillinen verotusFAR4 viikkoa sitten
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.
ALV / GST / välillinen verotusSkatteverket1 kuukausi sitten
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.
ALV / GST / välillinen verotusSkatteverket1 kuukausi sitten2 asiakirjaa
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.
Alueellinen / kunnallinen verotusSvenskforfattningssamling1 kuukausi sitten
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.
Veroilmoitukset, rekisteröinti ja seuraamusmaksutSkatteverket1 kuukausi sitten
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.
Henkilö- ja omistajaverotusSkatteverket1 kuukausi sitten2 asiakirjaa
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.
LuovutusvoittoverotusSkatteverket1 kuukausi sitten
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.
Veroilmoitukset, rekisteröinti ja seuraamusmaksutSkatteverket1 kuukausi sitten2 asiakirjaa
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.
LähdeverosäännöksetRiksdagen1 kuukausi sitten
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.
Yhteisö- ja tuloverotusSkatteverket1 kuukausi sitten
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.
Henkilö- ja omistajaverotusRiksdagen1 kuukausi sitten
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.
Veroilmoitukset, rekisteröinti ja seuraamusmaksutSkatteverket1 kuukausi sitten
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.
Henkilö- ja omistajaverotusSkatteverket1 kuukausi sitten
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.
ALV / GST / välillinen verotusSkatteverket1 kuukausi sitten
Skatteverket rejects “momssmittad bil” as a tax-law category. Dealers and other businesses must assess deduction and resale under the ordinary VAT rules.
