Verotus·Skatteverket·1 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.
Verotus·Skatteverket·1 kuukausi sitten·2 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.
Julkinen sektori ja talous·Svenskforfattningssamling·1 kuukausi sitten
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.
Julkinen sektori ja talous·Svenskforfattningssamling·1 kuukausi sitten
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.
Verotus·Svenskforfattningssamling·1 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.
Julkinen sektori ja talous·Svenskforfattningssamling·1 kuukausi sitten
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.
Verotus·Skatteverket·1 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.
Verotus·Skatteverket·1 kuukausi sitten·2 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.
Verotus·Skatteverket·1 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.
Verotus·Skatteverket·1 kuukausi sitten·2 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.
Verotus·Riksdagen·1 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.
Verotus·Skatteverket·1 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.
Verotus·Riksdagen·1 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.
Verotus·Skatteverket·1 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.
Verotus·Skatteverket·1 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.
Verotus·Skatteverket·1 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.
Verotus·FAR·1 kuukausi sitten
The court assessed a share transfer, redemption and bonus issue together. Sending the money to the owner’s company did not prevent dividend taxation.
Juridiikka ja yhtiöoikeus·Regeringskansliets rättsdatabaser·1 kuukausi sitten
From 2 January 2027, the scope includes partly publicly funded private activities under Lag (2026:1637); the duty covers technical processing and storage, including subcontractors.
Verotus·Skatteverket·1 kuukausi sitten
Skatteverket’s share history records Netel’s 2026 issue on 3:4 terms, with 24 August as the first day without subscription rights.