The budget bill for 2018, presented this week, proposes a number of changes in the tax area, including new tax rules for the corporate sector.
Among the measures are those that would require employers to submit employee tax withholdings monthly in an employer's declaration filed with the Swedish tax agency (the effective date would be 1 July 2018 or 1 January 2019 depending on the type of taxpayer).
Other tax measures are proposed to be effective beginning in 2018, such as proposals for:
In June 2017, the Ministry of Finance announced its plan for new tax rules for the business sector. The government has now announced that concrete proposals under this business tax plan will be provided in 2018, with an anticipated effective date of 1 July 2018. Among those expected proposals are the following measures:
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