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English TaxNews

English TaxNews

A newsletter with the latest news in Swedish and international tax law and related areas. The subscription for KPMG TaxNews is free and the newsletter is issued as soon as there are interesting news in the area.

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2017

The Swedish Government issues its proposal for a new tax on gambling and other regulations of the gambling market in Sweden
The Government proposes that new gambling rules should be designed as a licensing system and that a new gambling tax is introduced on licensed games. (2017-12-22)

Tax changes in the Swedish Budget Bill for 2018
The Budget Bill for 2018 was presented to the Swedish parliament (Riksdagen) last week. (2017-09-26)

Proposal on a revised definition of the employer concept
If the proposal becomes legislation, this would result in extended tax liabilities and reporting requirements for foreign employer and employees. (2017-06-30)

The Swedish Supreme Administrative Court: Director’s fees are usually income from employment
A decision of the high court in Sweden provides that certain fees paid to company directors are taxable as income from employment. (2017-06-27)

Government memorandum proposing corporate tax cuts and new interest deduction limitation rules
A Government memorandum proposing corporate tax cuts and new interest deduction limitation rules has been released today. (2017-06-20)

Chemical Tax warehouser registration – only 30 working days remain to be ready
On 1 July, 2017, the taxing provisions for Sweden’s new Chemical Tax on white goods and other electrical goods (such as computers, tablets, televisions, phones, games consoles and routers) will come into effect. (2017-05-17)

Proposal for amended Swedish tax legislation for real property transactions
On March 30, the special appointed Committee presented its proposal for amended Swedish tax legislation for real property transactions. (2017-04-11)

Proposal for new regulations of gambling in Sweden
Today, a proposal for new regulations of gambling in Sweden was presented to the government. (2017-03-31)

The Swedish Tax Agency regarding the notification requirements and information for Country-by-Country Reports
The Swedish Tax Agency has published information on Country-by-Country Reporting (2017-03-08)

New legislation on Transfer Pricing Documentation and CbC
On March 1 the parliament passed the Government's proposal for Transfer Pricing Documentation and Country-by-Country Reporting. The regulations will enter into force on April 1, 2017. (2017-03-03)

Withdrawal of the proposal on a Financial Activity Tax in Sweden
Late Friday the 24th of February, the Swedish government announced that it will not proceed with the proposal on a Financial Activity Tax. (2017-02-27)

New ruling regarding the possibility to invoice director’s fees from a private limited company
In a decision that went against the Swedish Tax Authority’s current public guidance (issued in 2008), on the 21 December 2016 the Council for Advance Tax Rulings upheld that earlier more restrictive precedence from 1993 is applicable in determining whether a director’s fees may be invoiced from a private limited company. This decision means that the current legal position is unclear. (2017-02-01)

Tax on chemicals within certain electronic products
Sweden has introduced a new tax on chemicals within certain electronic products that will take effect from 1 July 2017. (2017-01-19)

2016

Proposal on a Financial Activity Tax in Sweden
On November 7, 2016 a government committee presented its report “Tax on financial services” to the government. (2016-11-08)

Creation of Permanent Establishment due to reoccurring short-term activities in Sweden
A Swedish Administrative Court of Appeal has issued a decision in a case regarding Permanent Establishments. (2016-11-07)

The Swedish Tax Agency proposes measures linking tax policies and sustainability
The Swedish Tax Agency proposes tax policy requirements for state-owned companies and confirms tax as a sustainability issue. (2016-11-07)

Major tax challenges for the financial sector
On October 6-7 we held our annual Nordic tax conference for the financial sector. (2016-10-31)

Swedish judgment on the arm's length principle and the Swedish Tax Agency’s comment
Section 14 paragraph 19 Income Tax Act (ITA) can be applied when an agreement with certain contractual terms and conditions is replaced by another agreement with not as beneficial terms and conditions, although they by themselves are considered to be at arm's length, according to the Supreme Administrative Court (SAC). (2016-07-06)

Detailed Commentary on the Swedish Tax Agency’s Transfer Pricing and CbC Proposals
We have further examined the Swedish Tax Agency’s proposals for transfer pricing documentation and identified a number of particularly interesting points. (2016-05-24)

Swedish Tax Agency's legislative proposal regarding Transfer Pricing Documentation
The Swedish Tax Agency has submitted its proposal to the Swedish Ministry of Finance regarding the implementation of BEPS action 13 about documentation and sharing of country-by-country reports (CbC). (2016-05-03)

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