Skatt·Skatteverket·for 1 måned siden
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Lønn og arbeidsliv·Pensionsmyndigheten·for 1 måned siden·2 dokumenter
The sixth edition of the Pensions Agency’s accrual guidance explains target-age links for credited pension amounts and related conditions, without a general earnings-accrual age cap.
Skatt·Domstol Rattspraxis·for 1 måned siden
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.
Skatt·Skatteverket·for 1 måned siden
Skatteverket records a 2026 new issue and 4 August as the first trading day without issue rights.
Skatt·Skatteverket·for 1 måned siden
Skatteverket’s 2026 share-history entry gives 2:5 issue terms and 18 August as the first day without issue rights.
Skatt·Skatteverket·for 1 måned siden
The 2026 entry in Skatteverket’s share history records the issue terms and the first ex-rights trading day for Teneo AI.
Skatt·Skatteverket·for 1 måned siden
The Inkomstdeklaration 2 filing service shuts on 29 December 2026. Associations filing through it can already use Skatteverket's other digital services instead.
Skatt·Skatteverket·for 1 måned siden·2 dokumenter
Skatteverket clarifies full deduction for purchases exclusively linked to deductible transactions, while retaining an exception where attribution is too complex in practice.
Regnskap og rapportering·FAR·for 1 måned siden
The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.
Regnskap og rapportering·FAR·for 1 måned siden
IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.
Revisjon·FAR·for 1 måned siden
FAR distinguishes agreed-upon procedures from assurance and explains how auditors should handle grant-provider templates and requests to sign financial reports.
Skatt·Skatteverket·for 2 måneder siden·3 dokumenter
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.
Skatt·Skatteverket·for 2 måneder siden·6 dokumenter
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.
Skatt·Skatteverket·for 2 måneder siden
Skatteverket brings the opening forward by one day. The 3 December deadline remains, with corrections for the 2027 income year available from January 2027.
Skatt·Skatteverket·for 2 måneder siden
Skatteverket gives the same SEK 2.36 amount as acquisition cost. Scout Gaming shareholders received one ImpactWin share for every 31 Scout Gaming shares.
Skatt·Skatteverket·for 2 måneder siden
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.
Skatt·Skatteverket·for 2 måneder siden
An August clarification excludes transfers of premium-waiver insurance from the specified pension-policy reporting duty, even where the main policy is pension insurance.
Skatt·FAR·for 2 måneder siden
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.
Skatt·Regeringskansliets rättsdatabaser·for 2 måneder siden
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.