On 20 September 2016, the Budget for 2017 was presented to the Swedish parliament. The tax related changes are relatively minor and include: Increasing the individual income tax lower bracket threshold to SEK 438,900 and the upper threshold to SEK 638,500; Abolishing deductions for interest on certain subordinated loans; Amending the calculation for interest on advance tax payment accounts so it may be reduced to 0% - with the current calculation the lowest rate is 0.5625%, which some taxpayers are taking advantage of by making excessive tax payments given the low Swedish interest rate (currently negative); Introducing an SEK 30,000...