Tax Filing, Registration & Penalties·Skatteverket·1 week 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
Corporate & Income Tax·Skatteverket·1 week 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
Tax Filing, Registration & Penalties·Skatteverket·1 week 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
Personal & Owner Taxation·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.
Global Minimum Tax & BEPS·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
VAT / GST / Indirect 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
Corporate & Income 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
Tax Filing, Registration & Penalties·Skatteverket·2 weeks ago
Annual N8 filing while a foreign-property skogsavdrag stands, plus a new N12 appendix for ersättningsfond allocations for years ending September 2026 or later.
Industry: Forestry and logging
Corporate & Income Tax·Skatteverket·2 weeks ago
Interest from 1 April 2026 is taxed as ordinary income on withdrawal, and the SKV 2464 forest-damage form must be personally signed.
Industry: Forestry and logging
VAT / GST / Indirect Tax·Skatteverket·2 weeks ago
General Court T-773/25 (F GmbH): a middleman that invoiced without the reverse-charge wording cannot trigger triangular simplification years later — no retroactive fix, and no prospective one either.
Industry: Across industries
VAT / GST / Indirect Tax·Skatteverket·2 weeks ago
CJEU C-696/20: Article 41 taxation in the VAT-number State is barred by proportionality and neutrality where the underlying intra-Community supply was never treated as exempt — even with no fraud involved.
Industry: Across industries
Global Minimum Tax & BEPS·Riksdagen·2 weeks ago
Bill 2026/27:4 would add approved-parallel-system safe harbours, a substance-based incentive rule and a one-year-longer transitional safe harbour, in force 1 January 2027.
Industry: Across industries
VAT / GST / Indirect Tax·Skatteverket·2 weeks ago
New guidance: a municipality that procures personal assistance itself may claim schablon compensation for exempt social care or input-VAT compensation under 2 § LEMK for taxable staff hire.
Industry: Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security
VAT / GST / Indirect Tax·Skatteverket·2 weeks ago
HFD 2023 ref. 35: a dating app whose SEK 100 minimum partly reaches a charity still has the full minimum as its VAT base; only voluntary top-ups fall outside.
Industry: Across industries
International Tax / Double Tax Treaties·Skatteverket·3 weeks ago
The 22 May 2023 protocol inserts a principal-purpose test and lets treaty cases go to either state's authority; the protocol takes effect 30 days after the last notification, applying from the next 1 January.
Industry: Across industries
VAT / GST / Indirect Tax·Skatteverket·3 weeks ago
Voluntary property VAT now needs continuous letting plus a rolling or one-year lease; shared and alternating use qualifies if all tenants confer deduction rights — but not when the landlord shares the space.
Industry: Renting and operating of own or leased real estate
Tax Filing, Registration & Penalties·Skatteverket·3 weeks ago
Firms approved for F-tax, VAT and employer registration can manage four authorisations and pass read access to software providers; plus Inkomstdeklaration 1 joins program filing and old returns appear on Mina sidor.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Excise & Environmental Taxes·Skatteverket·3 weeks ago
Non-tax-liable storers reclaim the full energy tax on electricity returned to the same concession grid after battery storage; yearly application within three years, paid to the tax account.
Industry: Across industries
Corporate & Income Tax·Skatteverket·3 weeks ago
Business income earned over several years but taxed in one can be spread: single multi-year assignments, leasehold and trademark disposals, relocation pay and property recaptures qualify.
Industry: Across industries