Capital gains tax must be applied when foreign currency and claims in foreign currency are divested. The current regulations encompass all types of claims, such as bonds, debentures, deposit accounts in foreign banks (bankbooks), private debt instrum...

Distance selling is the sale of goods (online, for example) to private individuals in Sweden, when the goods are transported directly from another EU country to the buyer, and transportation is arranged by the distance seller or another party on beha...

This is a guide on how to use the e-service File PAYE tax return.

Employer declaration at individual level

From 1 July, new regulations will apply when you declare excise duty on chemicals in certain electronic goods. The changes that will be introduced include simplified deduction rules and a higher maximum deduction rate.

In order for the client to able to use the ROT deduction, he or she must own the property where the work is carried out. Frequently, the ownership is recorded in the register of the Swedish Tax Agency (Skatteverket) or that of the Land Survey of Swed...

Employer declaration at individual level

Limited companies and economic associations must file a tax return following the end of each financial year. The tax return filing deadline is determined according to the date on which the financial year ends.

You can read here about how to fill in the different blocks and boxes in the VAT return.

If you are due to receive a tax refund, the Swedish Tax Agency will make the payment to your bank account – provided that you have registered the account number with us. This page contains information about how you can receive a tax refund, and when ...