Skatt·Skatteverket·for 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.
Skatt·Skatteverket·for 1 måned siden·2 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.
Offentlig sektor og økonomi·Svenskforfattningssamling·for 1 måned siden
SFS 2026:1778 keeps the fee regulation's förrättning concept unchanged, moves register-entry cost coverage into a new 2 a §, and adds Lantmäteriet support costs to tariff fees.
Offentlig sektor og økonomi·Svenskforfattningssamling·for 1 måned siden
SFS 2026:1777 rewrites Lantmäteriet's instruction from 1 January 2027: new duties to supply case-system support and training to municipal cadastral authorities, plus reset fee and exemption rules.
Skatt·Svenskforfattningssamling·for 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.
Offentlig sektor og økonomi·Svenskforfattningssamling·for 1 måned siden
SFS 2026:1749 updates the residence-permit references for newly arrived workers. Employers must distinguish the establishment-programme route from the six-month qualifying-history route.
Skatt·Skatteverket·for 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.
Skatt·Skatteverket·for 1 måned siden·2 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.
Skatt·Skatteverket·for 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.
Skatt·Skatteverket·for 1 måned siden·2 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.
Skatt·Riksdagen·for 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.
Skatt·Skatteverket·for 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.
Skatt·Riksdagen·for 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.
Skatt·Skatteverket·for 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.
Skatt·Skatteverket·for 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.
Skatt·Skatteverket·for 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.
Skatt·FAR·for 1 måned siden
The court assessed a share transfer, redemption and bonus issue together. Sending the money to the owner’s company did not prevent dividend taxation.
Juridisk og selskapsrett·Regeringskansliets rättsdatabaser·for 1 måned siden
From 2 January 2027, the scope includes partly publicly funded private activities under Lag (2026:1637); the duty covers technical processing and storage, including subcontractors.
Skatt·Skatteverket·for 1 måned siden
Skatteverket’s share history records Netel’s 2026 issue on 3:4 terms, with 24 August as the first day without subscription rights.