Tax Incentives, Credits & ReliefsFAR1 month ago
HFD: linked share transactions trigger dividend tax
The court assessed a share transfer, redemption and bonus issue together. Sending the money to the owner’s company did not prevent dividend taxation.
Friday, 9 October 2026
Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.
Tax Incentives, Credits & ReliefsFAR1 month 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.
Capital Gains TaxSkatteverket1 month ago
Skatteverket’s share history records Netel’s 2026 issue on 3:4 terms, with 24 August as the first day without subscription rights.
VAT / GST / Indirect TaxSkatteverket1 month ago
Skatteverket clarifies who may deduct input VAT where another party pays, and explains that reverse-charge reporting does not itself remove deduction rights.
Corporate & Income TaxSkatteverket1 month ago
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Personal & Owner TaxationDomstol Rattspraxis1 month 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.
Capital Gains TaxSkatteverket1 month ago
Skatteverket records a 2026 new issue and 4 August as the first trading day without issue rights.
Capital Gains TaxSkatteverket1 month ago
Skatteverket’s 2026 share-history entry gives 2:5 issue terms and 18 August as the first day without issue rights.
Capital Gains TaxSkatteverket1 month ago
The 2026 entry in Skatteverket’s share history records the issue terms and the first ex-rights trading day for Teneo AI.
Tax Filing, Registration & PenaltiesSkatteverket1 month ago
The Inkomstdeklaration 2 filing service shuts on 29 December 2026. Associations filing through it can already use Skatteverket's other digital services instead.
VAT / GST / Indirect TaxSkatteverket1 month ago2 documents
Skatteverket clarifies full deduction for purchases exclusively linked to deductible transactions, while retaining an exception where attribution is too complex in practice.
Tax Filing, Registration & PenaltiesSkatteverket2 months ago3 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.
Real Estate & Property TaxSkatteverket2 months ago6 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 Filing, Registration & PenaltiesSkatteverket2 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.
Personal & Owner TaxationSkatteverket2 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.
Real Estate & Property TaxSkatteverket2 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.
Tax Filing, Registration & PenaltiesSkatteverket2 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.
Tax Incentives, Credits & ReliefsFAR2 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.
Excise & Environmental TaxesRegeringskansliets rättsdatabaser2 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.
International Tax / Double Tax TreatiesRegeringskansliets rättsdatabaser2 months ago
The revised list of Swedish taxes covered by the mutual tax-assistance convention includes the Top-up Tax Act 2023:875.
Real Estate & Property TaxSkatteverket2 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.