What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

SwedenRegeringskansliets rättsdatabaser

Pension surplus: conditional distribution first applies for 2027

SFS 2026:1301 introduces a distribution factor when the balance ratio exceeds 1.1500, with exceptions during balancing. Commencement and first application differ.

By Taxxa AI OyPublished 18 August 2026

Payroll & Labour

SFS 2026:1301 adds a conditional surplus-distribution mechanism to the Social Insurance Code. A distributable surplus exists when the balance ratio for a year exceeds 1.1500. The distribution factor is calculated as one plus one third of the difference between that year’s balance ratio and 1.1500; it is not a fixed pension increase.Svenskforfattningssamling

No distribution factor is calculated for a year for which a balance index is calculated, or for the first following year. Where a factor is established, the amendment applies it to specified calculations, including pension balances and the annual recalculation of income pension. Advisers should check the applicable annual factor rather than assume a payment follows automatically from the law’s adoption.Svenskforfattningssamling

The law entered into force on 1 August 2026 and first applies for 2027. Keep those dates separate in implementation notes: the August commencement is not evidence of a surplus increase payable in August.Svenskforfattningssamling

Use the factor established for the relevant year and check the balancing exception before incorporating a surplus distribution in pension calculations.

Sources

SFS2026:1301: pension-surplus amendments