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Supplement to Receivables - Tax-Free Shareholder Contribution According to the Supreme Administrative Court

MOORE Sweden

Receivable contribution – tax-free shareholder contribution according to the Supreme Administrative Court

In early July, the Supreme Administrative Court overturned the Tax Board's noteworthy advance ruling concerning...

Tonnage Tax – a review for a more generous regulatory framework

MOORE Sweden

Tonnage Tax – a review for a more generous regulatory framework

Following the application, Swedish shipping companies that meet certain basic requirements have been able to choose to become g...

Extended requirements for foreign companies

MOORE Sweden

Extended requirements for foreign companies

On 1 January 2021, extended requirements were introduced for foreign companies with operations in Sweden. For a long time...

Summer discount for 19–23 year olds

MOORE Sweden

Summer discount for 19–23 year olds

Parliament has decided to repeat last summer's temporarily reduced employer contributions for young people. The employer contribution...

VAT turnover limit increase

MOORE Sweden

VAT turnover limit increase

The voluntary VAT turnover threshold is to be raised from SEK 30,000 to SEK 80,000 from 1 July 2022. This pro...

Shareholder contributions can be taxed

MOORE Sweden

Shareholder contributions can be taxed

Shareholder contributions made by waiving or reclassifying a receivable as equity can imply a sha...

Pandemic support is being reintroduced for businesses

MOORE Sweden

Pandemic support is being reintroduced for businesses

Transitional support, turnover support and tax deferrals are being reintroduced. Further information on short-time working support will also follow.

Time to arrange a tax-free gift

MOORE Sweden

Time to arrange a tax-free gift

This year, employers can be extra generous by combining the so-called 'corona gift' with the tax-free Christmas gift...

6, 12 or 25 per cent? - examples of different VAT rates

MOORE Sweden

6, 12 or 25 per cent? - examples of different VAT rates

Should it be 25 percent, 12 percent, 6 percent – or tax-free? It’s important to find out what applies. When ma...

This is required for remote work to be tax-free

MOORE Sweden

This is required for remote work to be tax-free

Ett flexibelt arbetssätt ser ut att bli vardag hos de flesta arbetsgivare. Men vad gäller skattemässigt? Resultat hj�...