News

Depreciation of a building used in business operations

There are specific tax rules governing depreciation on tax returns for buildings used in business operations. The Supreme Administrative Court has ruled on the matter of a limited liability company that...

VAT on office massages

When an employer offers employees various types of employee benefits, VAT issues may arise. This is particularly true if employees pay for the benefit through payroll deductions....

Reduced VAT on food – what does it actually mean?

We have previously explained the details regarding the temporary reduction in food VAT that takes effect on April 1 and about...

Limited companies and economic associations are entitled to tax relief for gifts

The Swedish Parliament has decided that limited companies, economic associations and other legal entities that pay corporate tax can receive a reduction in corporate tax for certain gifts. The rules...

Reduced food VAT

The government proposes a temporary reduction in food VAT from 12 percent to 6 percent. The reduction will apply during the period from April 1, 2026, to December 31...

Base amount 2026

The government has set the price base amount for 2026. The increase is SEK 400 to SEK 59,200 for the price base amount and SEK 2,800 to SEK 83,400 for...