Cash bonus is treated as ordinary income.
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 are living abroad and receiving director’s fees from a Swedish company, you are liable for SINK taxation (special income tax for non-residents) on your fee, regardless of where your work was performed.
If you represent a legal person, you can become personally liable for virtually all unpaid taxes and fees in the legal person's tax account. A legal person can be, for example, a limited company, an economic or non-profit association or a foundation.
Application – Temporary respite from paying tax under some circumstances due to coronavirus (SKV 4839_en)
This is a user guide on how to use our e-service Excise duty - return.
You are entitled to a VAT deduction for entertainment expenses that are directly related to your business. This applies to entertainment that is integral to business negotiations or staff welfare, for example.
Skatteverket is accountable to the government, but operates as an autonomous public authority.
25%, 12%, 6% or VAT-exempt? Here you can find out about VAT rates on certain goods and services, and how much VAT you should charge when selling them.
This guide describes how to establish and run a business in Sweden for non-Swedish sole traders and non-Swedish legal entities.