Income statement (kontrolluppgift, KU) is an income report for individuals and entities.

The stock option is not a security but a right to acquire a share in the future. The price is agreed upon in advance or otherwise on favourable conditions. A characteristic for this kind of option is restricting conditions linked to continued employm...

Here, you can find out how the Swedish Tax Agency handles your personal data. We outline which personal data we process, why we need to process it, and the regulations that apply. You can also find out how we process personal data in accordance with ...

A warrant gives the holder a right at a certain period of time to subscribe for new issued stock in the company.

If you have sold listed shares in Swedish companies, or Swedish part-ownership rights other than fund units, and have lived in Sweden at any time since 1 January 2014, you must declare the sale in Sweden.

This kind of option is not linked with specific conditions to your employment, it is freely transferable and you can keep the synthetic option even if you leave your employment.

US forces and their relatives can be granted exemption from VAT and excise duty on certain goods and services in Sweden, under a special agreement called the Defence Cooperation Agreement (DCA).

When you claim a deduction in your tax return, your tax is calculated on the basis of a lower income amount. This means that you will pay less tax. The amount you will be due to pay is determined by the tax rate that applies to you.

The Swedish Tax Agency is the competent authority that enters into mutual agreements with regard to Advance Pricing Agreements (APAs) in accordance with tax treaties between Sweden and other countries. See the Act (2009:1289) on APAs regarding intern...

On 1 January 2024, new EU legislation was introduced that requires payment service providers to submit data on certain cross-border payments. They must submit this data to the Swedish Tax Agency, which then forwards it to the European Commission for ...