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MOORE: “Helping you thrive in a changing world”

MOORE Sweden

MOORE: “Helping you thrive in a changing world”

  Today's announcement of a new logo, visual identity and brand positioning marks the continued evolut...

Proposal for a reduction in share capital to 25,000 kronor

MOORE Sweden

Proposal for a reduction in share capital to 25,000 kronor

Background To balance the lack of personal liability for shareholders, the Swedish Companies Act (2005:5)...

Decision to abolish special payroll tax for the elderly

MOORE Sweden

Decision to abolish special payroll tax for the elderly

Background When the budget for 2019 was to be adopted, the reservation by the Moderate Party and the Christian Democrats was approved, where the proposal ...

Decision on new rules for generational change in closely held companies

MOORE Sweden

Decision on new rules for generational change in closely held companies

Background The so-called 3:12 rules for partners in closely held companies include a rule that leads to high tax...

End of tax-free pensions in Portugal

MOORE Sweden

End of tax-free pensions in Portugal

The change to the agreement means that the pensions in question may also be taxed in the state from which they are paid. Thus, pens...

Here's how the tax rules will be according to the budget

MOORE Sweden

Here's how the tax rules will be according to the budget

Background After much back-and-forth, the Riksdag decided to adopt the budget reservation submitted by the Moderate Party and the Christian Democrats...

Laws that came into force on 1 January 2019

MOORE Sweden

Laws that came into force on 1 January 2019

New tax rules for the corporate sector A general limitation of interest deductions in the corporate sector has been introduced in combination wi...

Lower corporation tax for everyone – limitations on interest deductions for a few

MOORE Sweden

Lower corporation tax for everyone – limitations on interest deductions for a few

Background The Government's proposal for new corporate taxation to combat aggressive tax planning primarily...

Assessment of borrowing needs for deposits to own company before dividend

MOORE Sweden

Assessment of borrowing needs for deposits to own company before dividend

The case: A company claimed a deduction for interest expenses. The amount of just over SEK 4 million related to interest on loans to the co-owners...

The government is backing down on the 3:12 rules.

MOORE Sweden

The government is backing down on the 3:12 rules.

The background to the government backing down on a couple of the proposals is that the Alliance parties have threatened to table a motion of no confidence...