Accounting & Reporting·FAR·2 months ago
The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.
Industry: Across industries
Accounting & Reporting·FAR·2 months ago
IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.
Industry: Across industries
Audit·FAR·2 months ago
FAR distinguishes agreed-upon procedures from assurance and explains how auditors should handle grant-provider templates and requests to sign financial reports.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Skatteverket·2 months ago·3 documents
Companies and accounting firms can already switch to the combined Inkomstdeklaration 2, 3 och 4 service, supported tax software or Filöverföring. Signature requirements still matter.
Industry: Across industries
Tax·Skatteverket·2 months ago·6 documents
Skatteverket has switched its småhus pages to the 2027 general assessment: the e-service opened on 7 September 2026, returns are due 2 November 2026, and 2023–2025 sales set the price level.
Tax·Skatteverket·2 months ago
Skatteverket brings the opening forward by one day. The 3 December deadline remains, with corrections for the 2027 income year available from January 2027.
Industry: Activities of religious organisations
Tax·Skatteverket·2 months ago
Skatteverket gives the same SEK 2.36 amount as acquisition cost. Scout Gaming shareholders received one ImpactWin share for every 31 Scout Gaming shares.
Tax·Skatteverket·2 months ago
SKVFS 2026:10 sets building classification and valuation rules for the 2027 assessment, including when construction ends and the conversion factor for costs incurred in 2025 and 2026.
Industry: Across industries
Tax·Skatteverket·2 months ago
An August clarification excludes transfers of premium-waiver insurance from the specified pension-policy reporting duty, even where the main policy is pension insurance.
Industry: Insurance
Tax·FAR·2 months ago
A consultation draft proposes an optional enhanced deduction for specified R&D staff costs from 1 January 2027. It is a proposal, not an enacted entitlement.
Industry: Across industries
Tax·Regeringskansliets rättsdatabaser·2 months ago
SFS 2026:767 changes the refund provision for charges paid in Sweden. The receipt date of the application determines the first refundable day under the new wording.
Industry: Across industries
Accounting & Reporting·Regeringskansliets rättsdatabaser·2 months ago
SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.
Industry: Across industries
Tax·Regeringskansliets rättsdatabaser·2 months ago
The revised list of Swedish taxes covered by the mutual tax-assistance convention includes the Top-up Tax Act 2023:875.
Industry: Across industries
Tax·Skatteverket·2 months ago
SKVFS 2026:9 fixes the classification rules for småhusenheter, including a walking-distance exception for shore proximity and a capped addition for accessible ancillary space.
Industry: Renting and operating of own or leased real estate
Payroll & Labour·Regeringskansliets rättsdatabaser·2 months ago
SFS 2026:1301 introduces a distribution factor when the balance ratio exceeds 1.1500, with exceptions during balancing. Commencement and first application differ.
Tax·Skatteverket·2 months ago
The agency’s 2026 assessment assigns 91% of the original cost to Upsales and 9% to Aira, subject to the stated conditions for tax-free distribution.
Public Sector & Economy·Regeringskansliets rättsdatabaser·2 months ago
Förordning (2022:107), as amended by förordning (2026:1256), lets Statens energimyndighet fund charging and hydrogen refuelling for heavy transport under open-access criteria and exclusions.
Industry: Service activities incidental to land transportation
Tax·Skatteverket·2 months ago
Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.
Tax·Skatteverket·2 months ago
Skatteverket’s August update records the increase in the statutory minimum for aggravated tax crime from six months to one year, effective from 1 August 2026.
Industry: Across industries