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Tax news in the budget proposal

MOORE Sweden

Tax news in the budget proposition

The government submitted its budget proposal to the Riksdag this week. The budget proposal contains quite few sharp ...

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

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

In early July, the Supreme Administrative Court overturned the Tax Advisory Board's notable preliminary ruling concerning…

Tonnage Tax – a review for a more generous regulatory framework

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Tonnage tax – a review for a more generous regulatory framework

Following an application, Swedish shipping companies that meet certain basic requirements have been able to opt to become g…

Extended requirements for foreign companies

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Extended requirements for foreign companies

On 1 January 2021, increased requirements were introduced for foreign companies operating in Sweden. For a long time now...

Summer discount for 19–23 year olds

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Summer discount for 19–23 year olds

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

VAT turnover limit increase

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VAT turnover limit raised

The voluntary VAT turnover limit will be raised from SEK 30,000 to SEK 80,000 from 1 July 2022. This will be f...

Shareholder contributions can be taxed

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Shareholder contributions may be taxed

Shareholder contributions made by waiving or converting a receivable into equity can mean a sha…

Pandemic support is being reintroduced for businesses

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Pandemic support reintroduced for businesses

Conversion support, turnover support, and tax deferrals are being reintroduced. Further details on short-time work support are also expected...

Time to arrange a tax-free gift

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Time to sort out tax-free gift

This year, employers can be particularly generous and combine the so-called corona gift with the tax-free Christmas gift…

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

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6, 12 or 25 percent? – examples of different VAT rates

Should it be 25 percent, 12 percent, 6 percent – or is it VAT exempt? It’s important to find out what applies. When the...