Tax·Skatteverket·2 weeks ago·2 documents
Skatteverket's share history records Spotr Group's 2026 distribution of 636,280 White Pearl B-shares, treated by the company as a taxable dividend, with fractions sold centrally.
Tax·Skatteverket·2 weeks 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 weeks 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.
Tax·Riksdagen·2 weeks 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.
Tax·Skatteverket·2 weeks 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.
Tax·Riksdagen·2 weeks 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.
Tax·Skatteverket·2 weeks 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.
Tax·Skatteverket·2 weeks 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 weeks ago
Skatteverket rejects “momssmittad bil” as a tax-law category. Dealers and other businesses must assess deduction and resale under the ordinary VAT rules.
Tax·FAR·2 weeks 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.
Tax·Skatteverket·3 weeks ago
Skatteverket’s share history records Netel’s 2026 issue on 3:4 terms, with 24 August as the first day without subscription rights.
Tax·Skatteverket·3 weeks ago
Skatteverket clarifies who may deduct input VAT where another party pays, and explains that reverse-charge reporting does not itself remove deduction rights.
Tax·Skatteverket·3 weeks ago
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Tax·Domstol Rattspraxis·3 weeks 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·3 weeks ago
Skatteverket records a 2026 new issue and 4 August as the first trading day without issue rights.
Tax·Skatteverket·3 weeks ago
Skatteverket’s 2026 share-history entry gives 2:5 issue terms and 18 August as the first day without issue rights.
Tax·Skatteverket·3 weeks 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·3 weeks ago
Skatteverket’s guidance for joint-property associations announces closure of this service in December 2026 and points users to other digital filing services already available.
Tax·Skatteverket·3 weeks ago·2 documents
Skatteverket clarifies full deduction for purchases exclusively linked to deductible transactions, while retaining an exception where attribution is too complex in practice.