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  1. News
  2. /Sweden

Sweden news

Monday, 14 September 2026

Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.

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Tax·Skatteverket·3 weeks ago

Teneo AI issue: 3:1 terms at SEK 0.05, ex-rights on 14 August

The 2026 entry in Skatteverket’s share history records the issue terms and the first ex-rights trading day for Teneo AI.

Tax·Skatteverket·3 weeks ago

Income Declaration 2 e-service scheduled to close on 29 December

Skatteverket’s guidance for joint-property associations announces closure of this service in December 2026 and points users to other digital filing services already available.

Tax·Skatteverket·3 weeks ago·2 documents

Mixed-activity VAT: direct attribution has a practical limit

Skatteverket clarifies full deduction for purchases exclusively linked to deductible transactions, while retaining an exception where attribution is too complex in practice.

Accounting & Reporting·FAR·3 weeks ago

DSV maps eligible subsidiaries for voluntary IFRS 19 adoption

The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.

Accounting & Reporting·FAR·3 weeks ago

IFRS 18 preparation: map presentation changes before 2027

IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.

Audit·FAR·3 weeks ago

FAR grant-review Q&A stresses matching the engagement and report

FAR distinguishes agreed-upon procedures from assurance and explains how auditors should handle grant-provider templates and requests to sign financial reports.

Tax·Skatteverket·3 weeks ago·3 documents

Inkomstdeklaration 2 e-service closes on 29 December 2026

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.

Tax·Skatteverket·3 weeks ago·6 documents

Småhus assessment 2027: file by 2 November 2026, values as at 1 January 2027

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.

Tax·Skatteverket·3 weeks ago

Faith-community fee filing opens on 1 November for 2027

Skatteverket brings the opening forward by one day. The 3 December deadline remains, with corrections for the 2027 income year available from January 2027.

Tax·Skatteverket·3 weeks ago

ImpactWin distribution valued at SEK 2.36 per received share

Skatteverket gives the same SEK 2.36 amount as acquisition cost. Scout Gaming shareholders received one ImpactWin share for every 31 Scout Gaming shares.

Tax·Skatteverket·3 weeks ago

2027 property rules cap unfinished buildings at completed value

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.

Tax·Skatteverket·3 weeks ago

Skatteverket clarifies reporting for premium-waiver transfers

An August clarification excludes transfers of premium-waiver insurance from the specified pension-policy reporting duty, even where the main policy is pension insurance.

Tax·FAR·3 weeks ago

Government proposes a 200% deduction for specified R&D payroll costs

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.

Tax·Regeringskansliets rättsdatabaser·4 weeks ago

Road-charge refunds: revised calculation applies from 2 August

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.

Accounting & Reporting·Regeringskansliets rättsdatabaser·4 weeks ago

Financial transparency: special annual-reporting provision repealed

SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.

Tax·Regeringskansliets rättsdatabaser·4 weeks ago

Tax-assistance convention’s Swedish annex adds top-up tax

The revised list of Swedish taxes covered by the mutual tax-assistance convention includes the Top-up Tax Act 2023:875.

Tax·Skatteverket·4 weeks ago

2027 house valuations set shore-distance and floor-area tests

SKVFS 2026:9 fixes the classification rules for småhusenheter, including a walking-distance exception for shore proximity and a capped addition for accessible ancillary space.

Payroll & Labour·Regeringskansliets rättsdatabaser·4 weeks ago

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.

Tax·Skatteverket·4 weeks ago

Upsales spin-off: Skatteverket allocates acquisition cost 91/9

The agency’s 2026 assessment assigns 91% of the original cost to Upsales and 9% to Aira, subject to the stated conditions for tax-free distribution.

Public Sector & Economy·Regeringskansliets rättsdatabaser·4 weeks ago

Heavy-transport charging aid is paid on completion, with five-year terms

Förordning (2022:107), as amended by förordning (2026:1256), lets Statens energimyndighet fund charging and hydrogen refuelling for heavy transport under open-access criteria and exclusions.

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Latest

  1. 3 weeks agoTeneo AI issue: 3:1 terms at SEK 0.05, ex-rights on 14 August
  2. 3 weeks agoIncome Declaration 2 e-service scheduled to close on 29 December
  3. 3 weeks agoMixed-activity VAT: direct attribution has a practical limit
  4. 3 weeks agoDSV maps eligible subsidiaries for voluntary IFRS 19 adoption
  5. 3 weeks agoIFRS 18 preparation: map presentation changes before 2027