Verotus·Skatteverket·1 kuukausi sitten
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Palkkahallinto ja työoikeus·Pensionsmyndigheten·1 kuukausi sitten·2 asiakirjaa
The sixth edition of the Pensions Agency’s accrual guidance explains target-age links for credited pension amounts and related conditions, without a general earnings-accrual age cap.
Verotus·Domstol Rattspraxis·1 kuukausi sitten
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.
Verotus·Skatteverket·1 kuukausi sitten
Skatteverket records a 2026 new issue and 4 August as the first trading day without issue rights.
Verotus·Skatteverket·1 kuukausi sitten
Skatteverket’s 2026 share-history entry gives 2:5 issue terms and 18 August as the first day without issue rights.
Verotus·Skatteverket·1 kuukausi sitten
The 2026 entry in Skatteverket’s share history records the issue terms and the first ex-rights trading day for Teneo AI.
Verotus·Skatteverket·1 kuukausi sitten
The Inkomstdeklaration 2 filing service shuts on 29 December 2026. Associations filing through it can already use Skatteverket's other digital services instead.
Verotus·Skatteverket·1 kuukausi sitten·2 asiakirjaa
Skatteverket clarifies full deduction for purchases exclusively linked to deductible transactions, while retaining an exception where attribution is too complex in practice.
Kirjanpito ja raportointi·FAR·1 kuukausi sitten
The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.
Kirjanpito ja raportointi·FAR·1 kuukausi sitten
IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.
Tilintarkastus·FAR·1 kuukausi sitten
FAR distinguishes agreed-upon procedures from assurance and explains how auditors should handle grant-provider templates and requests to sign financial reports.
Verotus·Skatteverket·2 kuukautta sitten·3 asiakirjaa
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.
Verotus·Skatteverket·2 kuukautta sitten·6 asiakirjaa
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.
Verotus·Skatteverket·2 kuukautta sitten
Skatteverket brings the opening forward by one day. The 3 December deadline remains, with corrections for the 2027 income year available from January 2027.
Verotus·Skatteverket·2 kuukautta sitten
Skatteverket gives the same SEK 2.36 amount as acquisition cost. Scout Gaming shareholders received one ImpactWin share for every 31 Scout Gaming shares.
Verotus·Skatteverket·2 kuukautta sitten
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.
Verotus·Skatteverket·2 kuukautta sitten
An August clarification excludes transfers of premium-waiver insurance from the specified pension-policy reporting duty, even where the main policy is pension insurance.
Verotus·FAR·2 kuukautta sitten
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.
Verotus·Regeringskansliets rättsdatabaser·2 kuukautta sitten
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.