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.
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.
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.
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.
Accounting & Reporting·FAR·2 months ago·2 documents
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
Tax·Skatteverket·2 months ago
SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.
Tax·Skatteverket·2 months ago·3 documents
Skatteverket’s August guidance update discusses HFD case 1334-25: formal contracts and stated prices alone do not define the transaction to be examined.
Tax·Skatteverket·2 months ago
Skatteverket has removed SKV 4802 instructions from its student tax brochure because the form ceased to be usable after 30 June 2026.
Payroll & Labour·Skatteverket·2 months ago·2 documents
The SKV 1160 notification, one per hire, is due by the end of the third month after the calendar month employment began — replacing the 12th-of-the-following-month limit.
Tax·Skatteverket·2 months ago
Skatteverket lists the Gothenburg foundation, organisation number 857204-1682, as approved from 11 August 2026.
Accounting & Reporting·FAR·2 months ago
The Commission’s adopted text provides for revised standards from financial years beginning in 2027 and specified choices for 2026. Adoption is distinct from entry into force.
Tax·Skatteverket·2 months ago·2 documents
Skatteverket's heavy-vehicle pages now state that Sweden and Luxembourg take part in the Eurovignette cooperation, and that a charge paid in one of them also covers the other's road network.
Legal & Corporate·Skatteverket·2 months ago
From 2 August 2026, the former appeal ban no longer applies to the specified refund decisions. Decisions issued before that date remain subject to the ban.
Financial Sector & Markets·Skatteverket·2 months ago·3 documents
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.
Tax·Skatteverket·2 months ago
For the 2027 assessment, the S-factor series extends to 70.0. The FB table for house plots now contains 60 location factors in the fixed range 1.0–12.0.