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.

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...

Reports from Swedish Tax Agency

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.

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.

Tolls must be paid for trucks and truck/trailer combinations with a total weight of 12 tonnes or more that are used exclusively for the transport of goods.

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.

To fulfil our mission, the Swedish Tax Agency collaborates with public-sector organisations and other public authorities.

As an employer, you have to declare payments and deducted preliminary tax for each payee in a monthly PAYE return. In each return, you provide us with information about your employees and your business.

If you sell goods or services to customers in another EU country, you might not have to charge VAT, provided that you fulfil certain requirements. The EU SME scheme entitles small and medium-sized enterprises (SMEs) to apply for exemption from VAT li...