Skatt·Regeringskansliets rättsdatabaser·for 2 måneder siden
The revised list of Swedish taxes covered by the mutual tax-assistance convention includes the Top-up Tax Act 2023:875.
Skatt·Skatteverket·for 2 måneder siden
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.
Lønn og arbeidsliv·Regeringskansliets rättsdatabaser·for 2 måneder siden
SFS 2026:1301 introduces a distribution factor when the balance ratio exceeds 1.1500, with exceptions during balancing. Commencement and first application differ.
Skatt·Skatteverket·for 2 måneder siden
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.
Offentlig sektor og økonomi·Regeringskansliets rättsdatabaser·for 2 måneder siden
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.
Skatt·Skatteverket·for 2 måneder siden
Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.
Skatt·Skatteverket·for 2 måneder siden
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.
Regnskap og rapportering·FAR·for 2 måneder siden·2 dokumenter
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
Skatt·Skatteverket·for 2 måneder siden
SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.
Skatt·Skatteverket·for 2 måneder siden·3 dokumenter
Skatteverket’s August guidance update discusses HFD case 1334-25: formal contracts and stated prices alone do not define the transaction to be examined.
Skatt·Skatteverket·for 2 måneder siden
Skatteverket has removed SKV 4802 instructions from its student tax brochure because the form ceased to be usable after 30 June 2026.
Lønn og arbeidsliv·Skatteverket·for 2 måneder siden·2 dokumenter
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.
Skatt·Skatteverket·for 2 måneder siden
Skatteverket lists the Gothenburg foundation, organisation number 857204-1682, as approved from 11 August 2026.
Regnskap og rapportering·FAR·for 2 måneder siden
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.
Skatt·Skatteverket·for 2 måneder siden·2 dokumenter
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.
Juridisk og selskapsrett·Skatteverket·for 2 måneder siden
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.
Finanssektor og markeder·Skatteverket·for 2 måneder siden·3 dokumenter
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.
Skatt·Skatteverket·for 2 måneder siden
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.