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...

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...

From 1 January 2019, you will need to pay gambling tax if you have a gambling license from the Swedish Gambling Authority (Spelinspektionen). However, this does not apply to gambling for public interest purposes.

If you live in another country and receive a pension from Sweden, you are liable for taxation in Sweden for your Swedish pension. The amount of tax that you pay depends on whether you are subject to limited or unlimited taxation.

Employers with serious financial difficulties that are temporary in nature can, in some cases, apply for support relating to salary costs connected to short-time working for employees. The difficulties must be due to unforeseen or unavoidable externa...

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.

If you live in Sweden, all of your income is subject to taxation. The General rule is that you must disclose your foreign income for taxation in your Swedish tax return. You may be liable for taxation in Sweden even if you have moved from Sweden.

As an employer, you are responsible for determining your employee’s designated workplace. An employee can only have one designated workplace with an employer. As a general rule, an employee’s designated workplace is the place where they carry out the...

This is a guide on how to use the e-service Property tax return, Agricultural property.

This is a user guide on how to use our e-service Excise duty - return.