Sweden Tax News

Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013

Advance ruling on whether a computer server and software operating from it creates a PE in Sweden

2 December 2013

Protocol to treaty between India and Sweden enters into force

12 November 2013

Advance Ruling Board: Deduction of currency loss on cross-border transfer of shares denied

16 September 2013

Treaty between Mauritius and Sweden enters into force

16 September 2013

Treaty between Russia and Sweden – Russian MoF clarifies tax treatment of dividends paid to a sole shareholder

29 July 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Protocol to treaty between India and Sweden signed

4 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Protocol to treaty between Barbados and Sweden enters into force

25 March 2013

Budget for 2013 – final approval

10 February 2013

Protocol to treaty between Jamaica and Sweden signed

10 February 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Budget for 2013 – Details

2 December 2012

Budget for 2013 presented to parliament

23 October 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Spring Budget for 2012 approved by parliament and plans for 2013 announced

3 September 2012

Protocol to treaty between Sweden and Switzerland enters into force

3 September 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Protocol to treaty between South Africa and Sweden enters into force

3 June 2012

Protocol to treaty between Sweden and Barbados – details (LOB and exchange of information)

22 December 2011

Protocol to treaty between Sweden and Switzerland – details

27 April 2011