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
Financial Sector & Markets·FAR·2 weeks ago
Most EU AML-package rules apply from 10 July 2027 — but firms should strengthen procedures and customer due diligence now; FAR's new self-assessment test maps the gaps.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Accounting & Reporting·FAR·2 weeks ago
FAR's rewritten guide anchors double materiality in ESRS and corrects common over-readings: no actor-by-actor value-chain map, no full re-analysis yearly, no policy per topic, no published workfile.
Industry: Across industries
Accounting & Reporting·FAR·2 weeks ago
Small tagging errors can distort company analyses, FAR's reporting strategy group warns; technical validation alone is not enough — check tagging content and completeness for the 2026 annual report.
Industry: Across industries
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
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
Tax·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
Tax·Skatteverket·3 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
Tax·Skatteverket·3 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
Audit·FAR·3 weeks ago
Riksdagen adopted the tighter friskola regime on 13 August 2026: separate accounts per school unit, immediate bans on value transfers, and auditor opinions filed within seven months.
Industry: Education
Accounting & Reporting·FAR·3 weeks ago
An inquiry proposes a wider consolidated-accounts exemption, narrower subsidiary disclosures, and a micro-enterprise category from 2028.
Industry: Across industries
Audit·FAR·3 weeks ago
Missing auditors can trigger Bolagsverket orders and compulsory liquidation; late filings bring fees and, after 15 months, personal liability — plus a new one-year karenstid rule for acquired parents.
Industry: Legal and accounting activities · Financial service activities, except insurance and pension funding · +1 more · Insurance, reinsurance and pension funding, except compulsory social security
Payroll & Labour·Kollektivavtal·3 weeks ago
Railway-infrastructure employers pay a Flexpension top-up over ITP via Collectum, rising to 2.0% in 2027; staff aged 18-24 accrue a one-off allocation at 25.
Industry: Land transport and transport via pipelines
Tax·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
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
Financial Sector & Markets·FAR·3 weeks ago
Risk assessors flag aktiebolag and foreign firms with Swedish sites; AMLA submits three AML standards, Brå finds the corporate laundering offence stretched beyond intent, and BFN says materiality is case by case.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·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
Tax·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
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