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The Swedish Supreme Administrative Court ruled in favor of Kubikenborg Aluminium AB in a landmark transfer pricing case, setting aside a SEK 211 million adjustment related to an electricity contract termination and shareholder contribution. The court held that the arm's length assessment must consider the overall group arrangements, finding that the tolling agreement structure meant the electricity contract risk was borne by related entities rather than constituting an income transfer from the Swedish compa

The Swedish government has proposed significant reforms to tax incentives for research and development, including expanded relief from employer social security contributions and a new enhanced cost deduction...

Sweden has expanded its tonnage taxation regime to include specialised shipping operations, lowered minimum vessel requirements, and increased bareboat charter limits. The amendments, approved by the European Commission under EU state aid rules, represent a significant broadening of the elective tax system that allows qualifying shipping companies to compute taxable income based on net tonnage rather than conventional profit taxation.

The Swedish Supreme Administrative Court has ruled that commitment fees paid to banks for maintaining undrawn credit facilities constitute interest expenses under Swedish tax law.

The Swedish government has proposed significant changes to VAT deduction rules for mixed businesses, shifting from a "reasonable grounds" approach to a turnover-based allocation key for input VAT on joint costs. Following Supreme Administrative Court rulings that recognized taxpayers' rights under the VAT Directive, the new framework introduces specific calculation methods for different business scenarios, including area-based allocation for buildings and special provisions for financial activities.

Sweden operates a system under which a company may make a group contribution to another company. The group contribution is deducted from the taxable profits of the contributing company and is accounted for as taxable income by the recipient company.

The Swedish Ministry of Finance has proposed significant reforms to modernize tax rules governing workplace determination and business travel deductions, fundamentally changing how employers and employees handle remote work arrangements and travel expenses. These changes introduce clearer definitions based on employer intention rather than physical presence, eliminate the restrictive three-month rule, and consolidate multiple deduction categories into streamlined provisions. The reforms are scheduled to tak

The Swedish Supreme Administrative Court delivered on 4 May 2004 a judgement in the case of Försäkringsaktiebolag Skandia and Ola Ramstedt v. Riksskatteverket (the National Tax Board).

Sweden has implemented new participation exemption rules, making Sweden a competitive country for the establishment of holding companies. In general capital gains on shares held for business purposes are exempt from capital gains taxation. The regime is based on the concept that dividends and capital gains on foreign participations are exempt from tax under the same conditions as capital gains and dividends related to Swedish shares.

Sweden's recent general election has created political uncertainty that complicates predictions about future tax policy, while Norway pursues a comprehensive tax reform through its Tax Commission. This analysis examines the likelihood of various tax changes in Sweden, including potential bank taxes and income tax increases, alongside Norway's proposed reforms to wealth tax, exit tax, and stock option schemes.

The package also included cuts to the corporate tax rate in two stages: from 22% to 21.4% starting 1 January 2019, then to 20.6% from 1 January 2021.

Roschier maintains its position as a leading Nordic law firm with Tier 1 rankings across multiple practices in Finland and Sweden in the 2026 IFLR1000 edition. The firm continues to demonstrate excellence...

Corporate income tax is based on the company’s worldwide taxable business income computed according to the accrual method of accounting. Dividends on shares held for business purposes are normally tax free.

The Swedish government has commissioned an investigation into the taxation of board director fees and other personal service assignments, aiming to create more equitable tax treatment. Currently, board fees are taxed as salary income directly to the individual, even when paid to a company, while other personal service income can often be channeled through corporate structures.

Swedish companies operating in Norway through branches face significant tax challenges when deducting Norwegian pension costs, as Swedish authorities have rejected these deductions due to insufficient insurance elements.

The Swedish Insurance Contract Act dates back to 1927 and is in many respects not adapted to the current conditions of the insurance market. The applicability of the act is also limited and has been partly overtaken by separate legislative solutions for the most urgent demands, such as the Consumer Insurance Contract Act and various regulations regarding items such as third-party motor insurance