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Exit tax enquiry cancelled and more generous focus of 3:12 enquiry

MOORE Sweden

Expanded investigation into exit tax and more generous direction for the 3:12 investigation

The government has in a short space of time announced two pieces of positive news concerning the taxation of business owners and entrepreneurs. Fir…

Tax news in the budget proposal

MOORE Sweden

Tax news in the budget proposition

The Government has this week submitted its budget bill to the Riksdag. The budget bill contains quite few concrete shall...

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

MOORE Sweden

Contribution of receivables – tax-free shareholder contribution according to the Supreme Administrative Court

In early July, the Supreme Administrative Court overturned the Swedish Tax Law Board's high-profile advance ruling from earlier...

Tonnage Tax – a review for a more generous regulatory framework

MOORE Sweden

Tonnage tax – a review for a more generous regulatory framework

Following application, Swedish shipping companies that meet certain basic requirements have since 1 January 2017 been able to choose to be approv…

Extended requirements for foreign companies

MOORE Sweden

Extended requirements for foreign companies

On 1 January 2021, expanded requirements were introduced for foreign companies operating in Sweden. For a long time, it has applied...

Summer discount for 19–23 year olds

MOORE Sweden

Summer discount for 19–23 year olds

The Riksdag has decided to repeat last summer's temporarily reduced social security contributions for young people. The social security contribution …

VAT turnover limit increase

MOORE Sweden

VAT turnover limit raised

The voluntary VAT registration threshold is to be raised from SEK 30,000 to SEK 80,000 from 1 July 2022. This is proposed by re…

Shareholder contributions can be taxed

MOORE Sweden

Shareholder contributions may be taxed

Shareholder contributions made by forgiving a claim or reclassifying it as equity may entail a tax consequence...

Pandemic support is being reintroduced for businesses

MOORE Sweden

Pandemic support reintroduced for businesses

Transition support, turnover support and tax deferral are being reintroduced. Further announcements regarding support for short-time work are also expected...

Time to arrange a tax-free gift

MOORE Sweden

Time to sort out tax-free gift

As an employer this year, you can be extra generous and combine the so-called corona gift with the tax-free Christmas gift. T…