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Sweden Tax 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·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.

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.

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.

Tax·Skatteverket·4 weeks ago

Oktogonen treaty classification remains disputed on appeal

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

Aggravated tax crime: guidance reflects a one-year minimum

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

Skatteverket issues guidance for 2027 small-house valuations

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

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.

Tax·Skatteverket·1 month ago

SKV 4802 can no longer be used to register a payout account

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

Gelinstiftelsen added to approved gift-recipient list

Skatteverket lists the Gothenburg foundation, organisation number 857204-1682, as approved from 11 August 2026.

Tax·Skatteverket·1 month ago·2 documents

Netherlands leaves the Eurovignette: the shared charge now names two countries

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

Euro-accounting tables add July 2026 conversion rates

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

2027 house assessment expands valuation-factor ranges

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.

Newer storiesPage 2

Latest

  1. 3 weeks agoInkomstdeklaration 2 e-service closes on 29 December 2026
  2. 3 weeks agoSmåhus assessment 2027: file by 2 November 2026, values as at 1 January 2027
  3. 3 weeks agoFaith-community fee filing opens on 1 November for 2027
  4. 3 weeks agoImpactWin distribution valued at SEK 2.36 per received share
  5. 3 weeks ago2027 property rules cap unfinished buildings at completed value