(Update 2025-12-11: The new rules have been passed by Parliament without changes) Many have heard about the proposal for new rules on closely held companies (fåmansbolagsreglerna), which are set to take effect on January 1, 2026. No final decision has...
The Swedish concept of a tax-related place of employment (“tjänsteställe”) has been around for quite some time, but it got more news coverage during the Corona pandemic and starting 2023 has become even more important for any company with employees....
Skatteverket has published a standpoint that if an employer pays for the installation of an electric vehicle (EV) charging station at the private home of an employee with an electric company car, this will be a taxable benefit. This concerns...
(Updated 2023-02-17, section Deferred tax payments) About this blog post Account Factory handles bookkeeping, payroll and taxes for Swedish small businesses. However, many of our clients are not Swedish speakers, and communicate with us mainly in English. This blog post...
