fredag 9. oktober 2026
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MVA / indirekte skatterSkatteverketfor 3 uker siden
A loss-making trip sale stays under VMB with a taxable amount of 0 kronor: no VAT due, no refund, and no offset against profits on other trips.
GevinstbeskatningSkatteverketfor 3 uker siden
Kammarrätten i Stockholm denies a ~195.6M SEK capital-loss deduction for a swap closed early and rolled into replacement swaps: no payment beyond the part settled in cash, no real or definitive loss.
MVA / indirekte skatterSkatteverketfor 4 uker siden
Bad-faith issuers in a joint tax-evasion arrangement cannot correct wrongly charged VAT by ändringsfaktura, and abuse can equally defeat a VAT exemption.
Skattemelding, registrering og tilleggsskattSkatteverketfor 4 uker siden
Platform operators must ask for and collect every TIN a seller holds, Skatteverket clarifies in its due-diligence guidance for both individuals and entities.
Avskrivning av driftsmidler — skattereglerSkatteverketfor 4 uker siden2 dokumenter
Land transferred by fastighetsreglering for cash of at most 42,000 kronor triggers no withdrawal taxation, and cash-only reallotments feed the building's cost base.
Skattedommer og nemndsavgjørelserDomstol Rattspraxisfor 4 uker siden
HFD 333-26: a deposit policy whose capital placement buys a mortgage-rate discount lets the holder dispose of the capital, breaching 58 kap. 6 § IL — so it is not a pensionsförsäkring.
MVA / indirekte skatterFARfor 4 uker siden
After HFD 4652-25 on office massage, output VAT can often be calculated on the salary deduction itself; bicycle benefits may gain while car-benefit calculations need a fresh look.
MVA / indirekte skatterSkatteverketfor 1 måned siden
New 9 September guidance: a VAT-group member named as declarant, or represented by an indirect agent, counts as VAT-registered under the Customs Act, making the group the importer liable for VAT.
MVA / indirekte skatterSkatteverketfor 1 måned siden2 dokumenter
Skatteverket's 9 September guidance follows T-397/25 (A&P Deco): the lease to the buyer sits outside the business transfer, and the owner's switch to exempt letting may force an input VAT adjustment.
Regional / lokal skattSvenskforfattningssamlingfor 1 måned siden
SFS 2026:1772 sets the uprating factors for 2027 preliminary municipal tax funds: 1.037 for income year 2026 and 1.052 for 2027, in force 1 January 2027.
Skattemelding, registrering og tilleggsskattSkatteverketfor 1 måned siden
Skatteverket identifies Inkomstdeklaration 2, 3 och 4 as the digital route for the whole return. The separate SRU file-transfer route still requires a signed paper first page when that page is needed.
Person- og eierbeskatningSkatteverketfor 1 måned siden2 dokumenter
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.
GevinstbeskatningSkatteverketfor 1 måned siden
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.
Skattemelding, registrering og tilleggsskattSkatteverketfor 1 måned siden2 dokumenter
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.
Regler om kildeskattRiksdagenfor 1 måned siden
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.
Selskaps- og inntektsskattSkatteverketfor 1 måned siden
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.
Person- og eierbeskatningRiksdagenfor 1 måned siden
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.
Skattemelding, registrering og tilleggsskattSkatteverketfor 1 måned siden
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.
Person- og eierbeskatningSkatteverketfor 1 måned siden
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.
MVA / indirekte skatterSkatteverketfor 1 måned siden
Skatteverket rejects “momssmittad bil” as a tax-law category. Dealers and other businesses must assess deduction and resale under the ordinary VAT rules.
