Tax·Skatteverket·1 month ago
Kammarrätten i Stockholm denies a ~195.6M SEK capital-loss deduction for a swap closed early and rolled into replacement swaps: no payment beyond the part settled in cash, no real or definitive loss.
Industry: Across industries
Audit·FAR·2 months ago
FAR's board has adopted final RevR 21: auditors of larger companies state whether an income tax report was due and, where covered, whether it was published, without examining its contents in substance.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Skatteverket·2 months ago
Bad-faith issuers in a joint tax-evasion arrangement cannot correct wrongly charged VAT by ändringsfaktura, and abuse can equally defeat a VAT exemption.
Industry: Across industries
Payroll & Labour·Kollektivavtal·2 months ago
Agreement 261 between Almega Tjänsteföretagen, Unionen and SRAT runs to 31 August 2027; from 1 September 2026 a 2.5% pay pot, 21,424 kronor minimum pay and a new paid leave day apply.
Industry: Fitness facilities
Tax·Skatteverket·2 months ago
Platform operators must ask for and collect every TIN a seller holds, Skatteverket clarifies in its due-diligence guidance for both individuals and entities.
Industry: Web portals
Tax·Skatteverket·2 months ago·2 documents
Land transferred by fastighetsreglering for cash of at most 42,000 kronor triggers no withdrawal taxation, and cash-only reallotments feed the building's cost base.
Industry: Across industries
Legal & Corporate·Domstol Rattspraxis·2 months ago
Nacka municipality's 10-year school lease with a new extension was a mixed contract whose main subject was tenancy, so no advertised procurement was required.
Industry: Across industries
Legal & Corporate·FAR·2 months ago
Authorised accounting and payroll consultants may now report suspected accounting, tax and tax-control offences to Ekobrottsmyndigheten — but getting the client to correct still comes first.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit·FAR·2 months ago
FAR's September 2026 guide explains limited-assurance review of the statutory report: board responsibility, ESRS basis, RevR 19 pending EU standards, and new omnibus thresholds.
Industry: Across industries
Tax·Domstol Rattspraxis·2 months ago
HFD 333-26: a deposit policy whose capital placement buys a mortgage-rate discount lets the holder dispose of the capital, breaching 58 kap. 6 § IL — so it is not a pensionsförsäkring.
Industry: Insurance
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
Audit·FAR·2 months ago
Kvalitetsnämnden för revisionsverksamhet can bring forward the next inspection where deficiencies warrant it; new firms face control within two years and inspectors gain freer engagement selection.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
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
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
Public Sector & Economy·Svenskforfattningssamling·2 months ago
SFS 2026:1778 keeps the fee regulation's förrättning concept unchanged, moves register-entry cost coverage into a new 2 a §, and adds Lantmäteriet support costs to tariff fees.
Industry: Across industries
Public Sector & Economy·Svenskforfattningssamling·2 months ago
SFS 2026:1777 rewrites Lantmäteriet's instruction from 1 January 2027: new duties to supply case-system support and training to municipal cadastral authorities, plus reset fee and exemption rules.
Industry: General public administration activities
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
Public Sector & Economy·Svenskforfattningssamling·2 months ago
SFS 2026:1749 updates the residence-permit references for newly arrived workers. Employers must distinguish the establishment-programme route from the six-month qualifying-history route.
Industry: Across industries
Tax·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