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SwedenSkatteverket

Transfer pricing: guidance stresses identifying the actual transaction

Skatteverket’s August guidance update discusses HFD case 1334-25: formal contracts and stated prices alone do not define the transaction to be examined.

By Taxxa AI OyPublished 12 August 2026

Tax

Skatteverket updated its transfer-pricing guidance on 12 August 2026 to discuss HFD case 1334-25. It explains that the correction rule can cover agreed terms without a formal contract and can apply to economically significant terms beyond the prices of goods or services. The case concerned a Swedish company cancelling an electricity contract after consulting its parent and paying resulting damages.Skatteverket

The related guidance stresses identifying and delineating the transaction before comparing its terms with an independent-party transaction. Risk allocation is a significant part of that assessment. Skatteverket also says the judgment’s treatment of the electricity-contract risk is difficult to interpret, so the update should not be presented as settling every risk-allocation question.Skatteverket

Document the actual conduct, counterparties and risk allocation before assessing whether the terms satisfy the arm’s-length principle.

Transfer pricing: guidance stresses identifying the actual transaction

Sources

Transfer pricing: guidance stresses identifying the actual transaction

Sources