Lainsäädäntö / säädöskokoelma·Svenskforfattningssamling·2 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.
Ammattikunnan säännöt ja auktorisoinnit·FAR·4 viikkoa sitten
FAR's board has adopted final RevR 21: auditors of larger companies state whether an income tax report was due and, where covered, whether it was published, without examining its contents in substance.
Julkiset hankinnat ja tarjouskilpailut·Domstol Rattspraxis·4 viikkoa sitten
Nacka municipality's 10-year school lease with a new extension was a mixed contract whose main subject was tenancy, so no advertised procurement was required.
Ammattikunnan säännöt ja auktorisoinnit·FAR·4 viikkoa sitten
Authorised accounting and payroll consultants may now report suspected accounting, tax and tax-control offences to Ekobrottsmyndigheten — but getting the client to correct still comes first.
Ammattikunnan säännöt ja auktorisoinnit·FAR·4 viikkoa sitten
Kvalitetsnämnden för revisionsverksamhet can bring forward the next inspection where deficiencies warrant it; new firms face control within two years and inspectors gain freer engagement selection.
Lainsäädäntö / säädöskokoelma·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.
Lainsäädäntö / säädöskokoelma·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.
Konkurssi- ja yrityssaneerauslainsäädäntö·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.
Ammattikunnan säännöt ja auktorisoinnit·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.
Lainsäädäntö / säädöskokoelma·Regeringskansliets rättsdatabaser·2 kuukautta sitten
SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.
Hallinto-oikeus ja muutoksenhaku·Skatteverket·2 kuukautta sitten
From 2 August 2026, the former appeal ban no longer applies to the specified refund decisions. Decisions issued before that date remain subject to the ban.
Lainsäädäntö / säädöskokoelma·Skatteverket·2 kuukautta sitten
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.