Excise duty must be paid on certain nicotine goods. These include e-liquids and other nicotine goods. Here you can find out about the rules that apply if you bring nicotine goods into Sweden from another EU country.

Excise duty must be paid on certain nicotine goods. These include e-liquids and goods classified as “other nicotine goods”. Here you can find out about paying excise duty as a business, and who has to pay it.

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...

A basic tax-free allowance (“grundavdrag”) is deducted from your taxable income, including salary, wages or similar types of compensation. If you have a business, the allowance is calculated on the basis of your income from your business activities.

A call option gives you a right at a certain point of time to buy existing shares in a company at a predetermined price.

Each of our forms now has its own cover sheet – in HTML format. Here’s links to the most recent versions, as well as information and references.

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).

Om du har sålt, bytt eller betalat med en kryptovaluta behöver du redovisa detta till Skatteverket i samband med att du deklarerar. Har du gjort vinst ska du betala skatt på din vinst, och om du har gjort förlust får du dra av en del av den.

This is a user guide on how to use our e-service Tax deduction request.

If you receive shares through your employment/commission or are allowed to buy shares at a favourable price, a benefit arises that will be taxed as ordinary income.