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Press Release from the Swedish Tax Agency: Black Cleaning, Identity Fraud and Undeclared Benefits Under Scrutiny

MOORE Sweden

Press release from the Swedish Tax Agency: Illegal cleaning, identity fraud and undeclared benefits under scrutiny

The Swedish Tax Agency writes on its website: ”The Swedish Tax Agency's efforts against errors, cheating and criminality are directed at phenomena...

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 develop…

End of tax-free pensions in Portugal

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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. Consequently, pens…

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

MOORE Sweden

Proposal for reduced share capital to 25,000 Swedish kronor

Background To balance the absence of personal payment liability for shareholders, the Swedish Companies Act (2005:5) contains…

Decision on new rules for generational change in closely held companies

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Decision regarding new rules for generational changes in small and medium-sized companies

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

Decision to abolish special payroll tax for the elderly

MOORE Sweden

Decision on abolished special payroll tax for the elderly

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

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

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This is how the tax rules will be according to the budget

Background After much toing and froing, the Riksdag decided to adopt the budget reservation tabled by the Moderate Party and the Christian Democrats...

Laws that came into force on 1 January 2019

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Laws that came into force on 1 January 2019

New tax rules for the corporate sector A general restriction on 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 corporate tax for everyone – restrictions on interest deductions for a few

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

Assessment of borrowing needs for deposits to own company before dividend

MOORE Sweden

Assessment of loan requirements for deposits to one's own company prior to 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 shareholders...