Tax·Skatteverket·3 weeks ago·3 documents
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
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
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
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
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
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
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
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.
Tax·Regeringskansliets rättsdatabaser·4 weeks ago
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
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.
Tax·Skatteverket·4 weeks ago
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.
Tax·Skatteverket·4 weeks ago
Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.
Tax·Skatteverket·4 weeks ago
Skatteverket’s August update records the increase in the statutory minimum for aggravated tax crime from six months to one year, effective from 1 August 2026.
Tax·Skatteverket·4 weeks ago
SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.
Tax·Skatteverket·1 month ago·3 documents
Skatteverket’s August guidance update discusses HFD case 1334-25: formal contracts and stated prices alone do not define the transaction to be examined.
Tax·Skatteverket·1 month ago
Skatteverket has removed SKV 4802 instructions from its student tax brochure because the form ceased to be usable after 30 June 2026.
Tax·Skatteverket·1 month ago
Skatteverket lists the Gothenburg foundation, organisation number 857204-1682, as approved from 11 August 2026.
Tax·Skatteverket·1 month ago·2 documents
Skatteverket's heavy-vehicle pages now state that Sweden and Luxembourg take part in the Eurovignette cooperation, and that a charge paid in one of them also covers the other's road network.
Financial Sector & Markets·Skatteverket·1 month ago·3 documents
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.
Tax·Skatteverket·1 month ago
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.