Tax in Sweden

Mannheimer Swartling

Mannheimer Swartling’s corporate taxation team handles a wide variety of complex contentious and non-contentious matters in Sweden and internationally, with the practice particularly strong for transactional tax work. Practice head Niklas Hagbard has notable experience advising domestic and overseas clients on tax matters concerning share and asset transfers, real estate transfers, fund structures, and insurance issues. Anders Erasmie’s broad experience covers share and asset transfers, spin-offs, restructurings, IPOs, refinancings, and incentive schemes. Joachim Agrell specialises in indirect tax issues, advising medium-sized and major companies on VAT matters, international trade mandates, VAT recoveries, and VAT exemptions.

Practice head(s):

Niklas Hagbard

Other key lawyers:

Anders Erasmie; Joachim Agrell


‘In the Swedish market, Mannheimer’s tax team is recognised as one of the strongest amongst the law firms. Their core knowledge is around M&A tax and tax litigation. The service level is extremely high and advice is to-the-point.’

‘Niklas Hagbard is very knowledgeable on tax law matters. He is highly available, very commercial and a problem solver.’

‘Anders Erasmie is exceptional. He has supported on complex transactions where other firms involved have not been able to deliver practical advice. He is very knowledgeable and combines this with a practical business sense.’

‘Joachim Agrell is one of the most experienced indirect tax advisers in the Swedish market. He has deep knowledge around VAT related M&A issues, FS-industry and VAT litigation. He is also well-connected both locally in Sweden and internationally.’

‘Anders Erasmie is a great partner that gives to-the-point advice on complex matters and dares to give real advice, which is rare in the tax advisory business.’

‘Anders Erasmie stands out as the most experienced tax lawyer with the best track record in Stockholm.’

‘Joachim Agrell is probably the best VAT lawyer and adviser in Sweden. He has extensive experience in the indirect tax area, both from a legal view and from a business perspective. He always delivers his advice in a timely manner, and the advice is always tailor-made for the specific situation.’

‘A team where knowledge, accuracy and client focus are key.’

Advokatfirman Vinge

Advokatfirman Vinge’s leading tax team is regularly sought out by major clients to handle a wide range of tax matters, with the department particularly well known for its M&A and private equity tax expertise, and experience representing tech sector clients in tax litigation. Practice head Mattias Schömer has extensive experience handling issues for leading clients, including in connection with public and private M&A, corporate reorganisations, and the formation of private equity and debt funds. Victor Ericsson, promoted to partner in January 2023, specialises in M&A-related tax matters as well as the tax aspects of private equity fund reorganisations and restructurings. Maria Schultzberg regularly acts in tax proceedings before the Swedish tax authorities and courts, while Ulrika Bengtsson is an expert tax litigator.

Practice head(s):

Mattias Schömer

Other key lawyers:

Maria Schultzberg; Ulrika Bengtsson; Victor Ericsson


‘A very knowledgeable team with a pure business sense. They help clients make good business decisions when it comes to tax.’

‘Knowledge of our business and personal preferences when in comes to the amount of risks we want to take.’

Key clients


Neobo Fastigheter AB


Work highlights

  • Assisted with tax, tax due diligence and prospectus documentation of the IPO/listing of VEF AB on Nasdaq Stockholm.
  • Represented TeledyneFLIR in a tax case where all the instances have ruled in favour of the company, including the Supreme Administrative Court.

Bird & Bird

Bird & Bird’s tax team in Sweden handles a wide range of matters, including acquisition and divestment structuring issues, real estate and IP holding structures, international tax planning work, VAT matters and disputes. Practice head Carl-Magnus Uggla has over two decades’ experience acting on Swedish and international corporate tax matters, particularly in relation to M&A transactions and restructurings; he also leverages his real estate and private equity expertise to advise on tax matters in those sectors. Senior counsel Victor Stålblad plays a key role in the team, specialising in contentious and non-contentious income and payroll tax issues concerning both individuals and corporations.

Practice head(s):

Carl-Magnus Uggla

Other key lawyers:

Victor Stålblad


‘Great team, super responsive, pragmatic and technical tax advice.’

‘It is hard to find a better tax lawyer than Carl-Magnus Uggla. He is commercial and pragmatic and is an expert on anti-avoidance.’ 

‘I know Carl-Magnus Uggla well. He is an outstanding tax adviser being very experienced, service minded and solution oriented. You get what you ask for.’

‘The team is headed up by the very experienced, service minded and solution oriented Carl-Magnus Uggla. They are always able to assist on short notice with practical and clear advice.’

‘Exceptional service & knowledge in a very good mix.’

‘Carl-Magnus Uggla stands out as a commercial and pragmatic tax adviser. He literally writes the book on anti-avoidance, so who better to provide advice?’

Key clients

10 chambers

AF Gruppen

AG Mining



Areim AB

Bain AB

Beowulf Mining AB

Citi Group


Combient AB / Combient Mix

Ferronordic AB

HSB Projektpartner AB

Lateral Management AB

Majority Inc

Rebtel AB

Samsoe Samsoe

Slättö Förvaltning AB

Stiftelsen HSB Garantifond

TV4 Media AB / Telia AB

Work highlights

  • Advised Lateral Management AB and Lateral Management UK, and its partners, on the sale of the group to ThreeSixZero Ltd and reinvestment in ThreeSixZero Ltd.
  • Acted as adviser to Cardo Health AB, providing Swedish and UK tax advice in relation to incentive programs.
  • Regularly advising long-term client HSB Projektpartner AB on a range of issues, including the initial acquisitions of land.

CMS Wistrand

CMS Wistrand’s sizeable tax department handles a wide variety of mandates, providing tax advice and support on M&A, financings, real estate deals, and restructurings. The team also acts for clients in appeals, audits and investigations. Peter Sandberg, in Stockholm, specialises in tax matters concerning cross-border transactions and corporate restructurings, and leads the practice alongside Gothenburg-based Peter Brandt, who has over 20 years’ experience in the tax field, particularly in Swedish and international income tax matters. Brandt represents clients in the real estate, construction, life sciences, IT, and sports sectors, among others, while senior counsel Conny Otteland has a strong track record in advising international clients.

Practice head(s):

Peter Sandberg; Peter Brandt

Other key lawyers:

Johan Linder Säverman; Conny Otteland


‘They provide timely responses, no matter what the question or size of the task!’

‘Peter Brandt is exceptionally skilled and knowledgeable in tax legislation. He always navigates all tax-related challenges diligently, avoiding unnecessary cost and complexity, without compromising the objectives at hand.’

‘Interaction with Wistrand is really helpful and facilitating. Efficiency and effectiveness are also traits that come to mind thinking about the Wistrand team.’

Key clients

Samhällsbyggnadsbolaget i Norden AB (SBB)

Älvstranden Utveckling AB

Work highlights

  • Advising Älvstranden Utveckling AB, which is the city of Gothenburg’s development organisation, regarding tax matters connected to the biggest development stall in modern times in the city of Gothenburg.

DLA Piper Sweden

DLA Piper Sweden’s tax practice in Stockholm handles a wide range of contentious and non-contentious matters for domestic and overseas clients. Erik Björkeson leads both the Swedish and Nordic tax groups, boasting considerable experience advising on tax issues in connection with cross-border structuring work and inbound investments. Björkeson is also well known for acting in complex tax litigation proceedings. Karin Attorps specialises in corporate income tax cases, counting leading Swedish companies as well as multinationals among her clients; she also has notable experience advising on tax matters concerning IPOs, refinancings, spin-offs, and incentive schemes.

Practice head(s):

Erik Björkeson

Other key lawyers:

Karin Attorps


‘The team stands out for its members’ friendliness and their ability to explain legal issues. They “take you by the hand” and help throughout the whole legal process in a safe way.’

‘Erik Björkeson and his team excel in regard to service level, availability, people, and collaboration.’

‘From our first inquiry, they guided us confidently through the entire process and spoke in a language that was easy to understand.’

‘Excellent service level, availability, people and collaboration.’

Key clients



OpSec Security

Cheyne Capital Management


Work highlights

  • Acted for Synsam in a tax dispute linked to the Swedish interest deduction regulation.
  • Advised Solkompaniet on concluding a framework agreement regarding the design and construction of large-scale solar parks in Sweden together with Polhem Infra.
  • Advised DHL on a global real estate transaction in connection with the divestment of a logistics portfolio with properties located in Germany, the Netherlands, Finland, Poland, Italy and Sweden.

Advokatfirman Schjødt

Advokatfirman Schjødt’s integrated tax team handles both contentious and non-contentious work, including inbound and outbound issues for Nordic and international companies. Practice head Ebba Perman Borg advises on M&A transactions, tax structuring issues, private equity matters, fund structuring work and incentive schemes, and represents clients in the banking, tech, telecoms, and real estate sectors, among others. Senior associate Victor Elovsson is also a key contact, specialising in contentious tax matters, including Swedish interest deductibility issues and tax refunds.

Practice head(s):

Ebba Perman Borg

Other key lawyers:

Victor Elovsson


‘This team provides comprehensive tax advice that is easily digestible. They present technical tax analyses without making it too complex to understand for people not dealing with Swedish taxes on a daily basis.’

‘Ebba Perman Borg has great technical knowledge but also keeps an eye on non-tax/commercial aspects when advising. She is furthermore very responsive and ensures that deadlines are met.’

‘Ebba Perman Borg has her ear to the ground and goes above and beyond to make sure clients receive the most up-to-date and commercially-sound advice in times of constant change.’

‘The unique selling point of the tax team, and the firm in general, is its capacity to provide local Nordic advice with a global mindset, leveraging the broad experience of the firm’s partners and employees.’

‘The tax team is a go-to for clients wishing to get state-of-the-art tax advice combined with a strong commercial understanding, which enables a seamless translation from advice into concrete actions, allowing the client to navigate an increasingly complex tax landscape.’

Key clients

Teachers Insurance and Annuity Association of America (TIAA)

Triton Partners

FSN Capital



Isadora AB

Sandbrook Capital

Standout Capital II AB

Nuveen Real Estate

Truecaller AB


Kena Health

Vårgrønn AS

Ture Invest AB

Work highlights

  • Advised Nuveen Real Estate / TIAA on the sale of the Nova Lund shopping mall to Skandia Fastigheter.
  • Assisted ASSA ABLOY with its long term incentive program for 2023, rolled out in over 30 jurisdictions.

Baker McKenzie

Baker McKenzie’s tax practice in Stockholm focuses on income tax and VAT-related issues, cross-border restructurings, acquisitions, and joint ventures. The team also has experience in tax matters concerning financings, IPOs, and corporate reorganisations, as well as tax litigation. Linnea Back, who has broad contentious and non-contentious experience handling work for domestic and international clients, leads the department.

Practice head(s):

Linnea Back


‘Linnea Back has the ability to offer answers to those questions the client did not know they should even consider.’

‘Strong international collaboration.’

Key clients

Ambidextrous Investment Vehicle 3 AB

Baxter Healthcare SA

Colliers International Group Inc.

4C Group AB

Sikri Holding AB

Work highlights

  • Acted as legal adviser to the selling shareholders of Netigate in connection with the investment from private equity fund GRO Capital.
  • Advised Colliers on its acquisition of a controlling interest in Pangea Property Partners to become the market-leading property adviser in the Nordics under the Colliers brand.
  • Acted as legal adviser on the contemplated IPO of 4C Group AB on Nasdaq First North Premier Growth Market which consisted of e.g. tax due diligence and incentive structures covering Sweden, the US and the UK.

Advokatfirman Lindahl KB

Advokatfirman Lindahl KB’s multidisciplinary tax practice covers a diverse range of matters, with particular strength in the real estate sector. Uppsala-based practice head Anna Romell Stenmark has 30 years’ experience handling international taxation issues, restructurings, and incentive schemes, among other issues, for major clients. Stenmark also has notable tax litigation expertise, leveraging her background as an Administrative Court and Court of Appeal judge. Tax and real estate specialist Filippa Wallin in Gothenburg advises on domestic and international tax matters, including VAT.

Practice head(s):

Anna Romell Stenmark

Other key lawyers:

Filippa Wallin; Åsa Fahlén


‘Anna Romell Stenmark is prepared to walk the extra mile when needed.’

‘This team is part of a one-stop-shop for all the types of legal services needed, i.e., corporate, tax, M&A, labour etc. The team is business oriented and understands the specific needs of clients.’ 

Key clients

AB Gullringsbo Egendomar

Bockasjö AB

SPK Pension Tjänstepensionsförening

Oracle Svenska AB

HP Solartech AB


Pharmetheus AB


Förvaltnings Aktiebolag Gullbergsvass

Flodén Byggnadspartners AB


Dirac Research AB

Svenska Hus AB

MVB Holding AB

Wangeskog Hyrcenter AB

Work highlights

  • Advised Bockasjö AB in connection with several large real estate transactions, group establishments and dissolutions of joint ventures regarding both the tax effects of different structures as well as negotiations of agreements.


Setterwalls’ tax team, which has offices in Stockholm, Malmö and Gothenburg, advises domestic and overseas clients on a diverse range of transactional tax matters. Niclas Hermansson co-chairs the group, specialising in cross-border taxation as well as corporate restructurings and incentive programs; Hermansson is regularly instructed by clients in the renewables and fund sectors. Christian Sjöqvist, who is noted for his experience in handling the tax elements of acquisitions, restructurings, buy-ins and buy-outs and real estate transfers, as well as tax litigation, leads the Gothenburg team. Sören Brekell also jointly heads up the practice, and has particular expertise in M&A and restructurings.

Practice head(s):

Christian Sjöqvist; Niclas Hermansson; Sören Brekell

Other key lawyers:

Andreas Ödman; Carl-Johan Lundgren; Omar Khalil


‘Christian Sjöqvist always sees the client’s perspective and the “deal at hand”.’

‘A quick, agile team with excellent knowledge.’

Key clients

Devport AB

Incipientus Ultrasound Flow Technologies AB

TB-Gruppen AB

Wästbygg Gruppen AB

Integrum AB

Seventh State Pension Fund (Sjunde AP-fonden)

Svanen Fastigheter AB

Work highlights

  • Advised Seventh State Pension Fund (Sjunde AP-fonden) in relation to the acquisition of up to 49.9% of a newly created real estate joint venture with the insurance company AMF.
  • Advised the Swedish company Rederiaktiebolaget Gotland and Finnish company Viking Line Abp, two entities involved in shipping and cruise traffic in the Baltic Sea, in relation to a joint venture intended to operate a cruise line between Stockholm, Visby and Mariehamn.
  • Advised Svanen Fastigheter AB in relation to the acquisition of a majority stake in a property portfolio consisting of approximately 300 apartments in Vårberg, Stockholm, through the creation of a joint venture together with M2 Asset Management AB.