A convertible bond with a fixed rate gives you a right to convert, that is, exchange the convertible for shares in a company for a certain price.

If you wish to change your company type to a limited company, you must first form the limited company and register it with the Swedish Companies Registration Office (“Bolagsverket”).

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...

A foreign financial company that sells products or offers services to the Swedish market, without establishing a branch or similar establishment in Sweden, is considered to be conducting cross-border business activities here.

You may be required to file a Swedish income tax return even if you have emigrated from Sweden or have never lived here. This is the case if you own a property in Sweden or have certain types of capital income, for example.

You must declare the sale of a residential property the year after you sold it.

If your business qualifies for Growth Support, you are entitled to a reduced rate of employer contributions for up to 24 consecutive calendar months for your first and/or second employee. Growth Support is a type of “de minimis” aid, which means it i...

If you sell your property, you must pay tax on the profits. The sale is to be declared when there is a binding agreement in place (a contract of sale). When you are paid or when the new owner gains access is irrelevant.

Non-Swedish companies, legal entities and sole traders who operate from a permanent establishment in Sweden may need to file income tax returns here.

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...