16 results found

The newly introduced economic employer concept in Swedish domestic tax legislation will reduce the possibility to obtain tax exemption in Sweden under the 183-day rule

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.

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.

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

Over the past several years Sweden has prepared new and from an international perspective very competitive rules, which make Swedish limited liability companies (<I>Sw. Aktiebolag</I>) very attractive as holding companies in international corporate structures

The Swedish insurance industry has a long history and the Swedish insurance market has previously distinguished itself as a closed market dominated by small number of domestic companies. However, during the past decade Sweden has gradually opened the insurance market to both domestic and foreign competition