VAT / GST / Indirect Tax·FAR·2 months ago
After HFD 4652-25 on office massage, output VAT can often be calculated on the salary deduction itself; bicycle benefits may gain while car-benefit calculations need a fresh look.
Industry: Across industries
VAT / GST / Indirect Tax·Skatteverket·2 months ago
New 9 September guidance: a VAT-group member named as declarant, or represented by an indirect agent, counts as VAT-registered under the Customs Act, making the group the importer liable for VAT.
Industry: Financial service activities, except insurance and pension funding
VAT / GST / Indirect Tax·Skatteverket·2 months ago·2 documents
Skatteverket's 9 September guidance follows T-397/25 (A&P Deco): the lease to the buyer sits outside the business transfer, and the owner's switch to exempt letting may force an input VAT adjustment.
Industry: Across industries
Regional / Sub-national Tax·Svenskforfattningssamling·2 months ago
SFS 2026:1772 sets the uprating factors for 2027 preliminary municipal tax funds: 1.037 for income year 2026 and 1.052 for 2027, in force 1 January 2027.
Industry: General public administration activities
Tax Filing, Registration & Penalties·Skatteverket·2 months ago
Skatteverket identifies Inkomstdeklaration 2, 3 och 4 as the digital route for the whole return. The separate SRU file-transfer route still requires a signed paper first page when that page is needed.
Industry: Across industries
Personal & Owner Taxation·Skatteverket·2 months ago·2 documents
Spotr Group distributes 636,280 White Pearl B-shares — three Spotr shares give one B-share — as a company-stated taxable dividend, with fractions sold centrally and no recommended value published yet.
Industry: Financial service activities, except insurance and pension funding
Capital Gains Tax·Skatteverket·2 months ago
Skatteverket says the 2026 exchange must be reported as a disposal in the 2027 return. Each share received should have an acquisition cost of SEK 0.20.
Tax Filing, Registration & Penalties·Skatteverket·2 months ago·2 documents
A letter to businesses with a registered special tax address is genuine, Skatteverket confirms: the address is removed on 1 October and no new one can be registered.
Industry: Across industries
Withholding Tax Rules·Riksdagen·2 months ago
Prop. 2025/26:309 proposes electronic filing on a prescribed form, drops the home-municipality entry and the form-sorting rules, and gives Skatteverket new powers to issue orders.
Industry: Across industries
Corporate & Income Tax·Skatteverket·2 months ago
Skatteverket has published the average rate for the tax year 1 September 2025–31 August 2026: 1 euro = 10,8880 kronor, the rate that converts the income statement for income tax.
Industry: Across industries
Personal & Owner Taxation·Riksdagen·2 months ago
Prop. 2025/26:306 proposes a day-count definition of habitual stay in inkomstskattelagen from 1 January 2027, counting only days that include an overnight rest.
Industry: Across industries
Tax Filing, Registration & Penalties·Skatteverket·2 months ago
Skatteverket's ombud page opens the role to holders of a coordination number, restates which returns an ombud may file, and adds read access for income returns and a kupongskatt authorisation from October 2026.
Industry: Across industries
Personal & Owner Taxation·Skatteverket·2 months ago
Droginformation för alla and RFSL Ungdom are approved gift recipients from 31 August 2026, so gifts to them from that date can count towards the tax reduction.
VAT / GST / Indirect Tax·Skatteverket·2 months ago
Skatteverket rejects “momssmittad bil” as a tax-law category. Dealers and other businesses must assess deduction and resale under the ordinary VAT rules.
Industry: Across industries
Tax Incentives, Credits & Reliefs·FAR·2 months ago
The court assessed a share transfer, redemption and bonus issue together. Sending the money to the owner’s company did not prevent dividend taxation.
Industry: Financial service activities, except insurance and pension funding
Capital Gains Tax·Skatteverket·2 months ago
Skatteverket’s share history records Netel’s 2026 issue on 3:4 terms, with 24 August as the first day without subscription rights.
Industry: Other activities auxiliary to financial services, except insurance and pension funding
VAT / GST / Indirect Tax·Skatteverket·2 months ago
Skatteverket clarifies who may deduct input VAT where another party pays, and explains that reverse-charge reporting does not itself remove deduction rights.
Industry: Across industries
Corporate & Income Tax·Skatteverket·2 months ago
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Industry: Across industries
Personal & Owner Taxation·Domstol Rattspraxis·2 months ago
An undervalue transfer, market-value redemption and bonus issue were assessed together. Unchanged ownership and a lasting cash transfer determined the result in case 7493-25.