Tax·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
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·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
Tax·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
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
Tax·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·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
Tax·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.
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·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
Legal & Corporate·Regeringskansliets rättsdatabaser·2 months ago
From 2 January 2027, the scope includes partly publicly funded private activities under Lag (2026:1637); the duty covers technical processing and storage, including subcontractors.
Industry: Other social work activities without accommodation n.e.c. · Human health activities · +1 more · Education
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
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
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
Payroll & Labour·Pensionsmyndigheten·2 months ago·2 documents
The sixth edition of the Pensions Agency’s accrual guidance explains target-age links for credited pension amounts and related conditions, without a general earnings-accrual age cap.
Tax·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.
Tax·Skatteverket·2 months ago
Skatteverket records a 2026 new issue and 4 August as the first trading day without issue rights.
Tax·Skatteverket·2 months ago
Skatteverket’s 2026 share-history entry gives 2:5 issue terms and 18 August as the first day without issue rights.
Tax·Skatteverket·2 months ago
The 2026 entry in Skatteverket’s share history records the issue terms and the first ex-rights trading day for Teneo AI.
Tax·Skatteverket·2 months ago
The Inkomstdeklaration 2 filing service shuts on 29 December 2026. Associations filing through it can already use Skatteverket's other digital services instead.