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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 evol...

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, there is in the Companies Act, 200...

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 Moderates' and Christian Democrats' reservation was approved, where provision...

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 owners of closely held companies contain a rule that leads to taxation bl...

End of tax-free pensions in Portugal

MOORE Sweden

End of tax-free pensions in Portugal

The change to the agreement means that current pensions will also be taxed in the country from which they are paid. Thus, tax...

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 many deliberations, the Riksdag decided to adopt the budget reservation that the Moderates and Christian Democrats had proposed...

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 on interest deductibility in the corporate sector has been introduced in combinati...

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 counter aggressive tax planning comes in the first...

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 costs. The amount of more than 4 million kronor concerned interest on loans to the...

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 proposals is that the Alliance parties have threatened to table a vote of no confidence...