As a business owner you must always produce and offer the customer a cash receipt (sales slip), regardless of whether the customer pays in cash or by debit or credit card. A cash receipt may be in paper format or in electronic form.

Cash bonus is treated as ordinary income.

The obligation to use a certified cash register applies where the company’s sales take place in return for cash payment or in return for payment with a debit or credit card.

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...

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 ...

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

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.

Below, you can read about different stock incentive plans and how they are taxed.

Identity fraud is when an unauthorised party uses your ID, passwords, personal identity number or mobile BankID – for example, to order goods or apply for a loan in your name. This form of fraud is also known as identity theft, ID-hijacking or spoofi...

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 ...