Sweden: Tax

A Swedish court has ruled on whether municipalities must charge VAT when developers reimburse costs for public infrastructure under development agreements. The case examines the legal relationship between...

The Swedish government has commissioned an investigation into the taxation of board director fees and other personal service assignments, aiming to create more equitable tax treatment. Currently, board fees are taxed as salary income directly to the individual, even when paid to a company, while other personal service income can often be channeled through corporate structures.

Swedish companies operating in Norway through branches face significant tax challenges when deducting Norwegian pension costs, as Swedish authorities have rejected these deductions due to insufficient insurance elements.