Tax·Skatteverket·1 week ago
Expanded 'Utländsk valuta' guidance: forex pairs taxed on closing with fees included, withdrawal timing rules, 30-day conversion rule, and K4 section C/D reporting; debt-calculation example removed.
Tax·Skatteverket·1 week ago·3 documents
Skatteverket allocates 43% of a Volati stamaktie's acquisition cost to Volati and 57% to the Salix share received 1:1 in June 2026; the dividend is tax-free under lex Asea.
Tax·Skatteverket·1 week ago
Confidentiality now limits disclosure of appointed ombud to the community's authorised representative or someone with their written consent. Requests go through the public-documents form with four items.
Industry: Activities of religious organisations
Financial Sector & Markets·Svenskforfattningssamling·1 week ago
From 15 January 2027, temporarily managed premium-pension funds qualify only for Riksgäldskontoret accounts, skuldförbindelser utfärdade av staten and säkerställda obligationer; state-guaranteed bank debt is out.
Tax·Skatteverket·1 week ago
Employees reimbursed less than the tax-free standard must report what they received and may then deduct the full standard amount at the business-travel item.
Industry: Across industries
Tax·Domstol Rattspraxis·1 week ago
A three-year contract paying above the threshold still failed the amount rule because relegation to Superettan would cut pay below it. Employers must keep conditional reduction clauses out of expert-tax contracts.
Industry: Across industries
Tax·Skatteverket·1 week ago·2 documents
Four- and six-month lettings can be taxable room letting after HFD 2026 ref. 3, and the three-month position statement is withdrawn. Agents act in their own name only where bought and sold services are identical.
Industry: Accommodation
Tax·Skatteverket·1 week ago
Propane burned to replicate turbine operating conditions on a test bench is used as heating fuel even though the heat is vented unused. Operators cannot claim the other-purposes fuel exemption for it.
Industry: Manufacture of engines and turbines, except aircraft, vehicle and cycle engines
Tax·Skatteverket·2 weeks ago
Skatteverket follows T-131/26 Europark Estonia: private parking control fees are taxable consideration even where national law calls them sanctions — purpose is irrelevant, the legal relationship decides.
Industry: Service activities incidental to land transportation
Tax·Skatteverket·2 weeks ago
Panama and Vietnam leave the EU non-cooperative list, so deductible payments to recipients there no longer trigger DAC 6 reporting under hallmark 19 § 2 b RAL.
Industry: Across industries
Tax·Skatteverket·2 weeks ago
Skatteverket's property page for non-residents now states the samordningsnummer identity check may in exceptional cases be done at a passport authority such as a Swedish embassy.
Industry: Real estate activities
Tax·Skatteverket·2 weeks ago
Skatteverket widens its death-estate forestry page so naturvårdskonton join skogs- and skogsskadekonton for tax deferral, tax-free succession transfers and N7 reporting.
Industry: Silviculture and other forestry activities
Payroll & Labour·Pensionsmyndigheten·2 weeks ago
Income pensions rise 2.2% and guarantee pensions 0.7% from January 2027; prisbasbelopp becomes 59,600 kr and inkomstbasbelopp 86,600 kr, with savers' accounts credited 3.8%.
Tax·Skatteverket·2 weeks ago
Skatteverket replaces the blanket right to change a filed municipal tax rate with a correction-only rule by 30 November, adds a December route for late budgets, and explains ombud retrieval.
Industry: General public administration activities
Public Sector & Economy·Pensionsmyndigheten·2 weeks ago·2 documents
Pensionsmyndigheten puts the 2027 income index at 236,84 (+3,84%), the inkomstbasbelopp at 86 600 kr and pension indexation at +2,2%, with no balancing and no surplus dividend.
Industry: Public administration and defence; compulsory social security
Tax·Skatteverket·2 weeks ago
Riksföreningen Sveriges Stadsmissioner (802439-9704) is approved from 15 October 2026, so gifts to it qualify for the 25 per cent gift tax reduction.
Tax·FAR·2 weeks ago
FI proposes swapping IAS 1 references for IFRS 18 in insurance and pension-company accounts rules, in force 1 January 2027, with a dual FINREP reporting track for the first two quarters of 2027.
Industry: Insurance · Pension funding
Tax·Skatteverket·2 weeks ago·2 documents
Skatteverket shifts its self-initiated application of the parking control-fee VAT guidance from 1 January to 1 April 2027 across both affected guidance pages.
Industry: Service activities incidental to land transportation · Other passenger land transport
Tax·Skatteverket·2 weeks ago
Panama and Vietnam leave the EU non-cooperative list, and Skatteverket clarifies the ban catches interest only up to the day before a removal's EUT publication.
Industry: Across industries