• New governmental review into work permit regulation in Sweden

    The Swedish government made a formal decision on 6 February 2020 to review the current work permit regulation in Sweden and the potential for reform. The governing political parties have had joint discussions on what issues to address and have listed ten items as follows:

  • What does the UK’s departure from the European Union mean for citizens’ rights, travel and social security in Sweden?

    More than three years after the UK voted to leave the European Union, the UK finally withdrew from the EU on the 31 of January 2020, ending its 47-year membership. From the 1 February, an 11-month transition period came into effect, resulting in largely minimal changes to the previous status quo through to the end of 2020. With only 11 months to negotiate a future relationship between the EU and UK, where does that leave UK citizens in Sweden? How does the UK’s departure from the EU affect their citizens’ rights, travel and social security?

  • Förhandsbesked om kvalificerade personaloptioner

    I ett nyligen meddelat förhandsbesked har Skatterättsnämnden gått emot Skatteverkets ställningstagande och bedömt att teckningsoptioner kan omfattas av de relativt nya särskilda bestämmelserna om skattelättnader för personaloptioner. Nu är frågan om tolkningen står sig i högre instans.

  • Ingen lönebeskattning av differentierad utdelning vid exit

    Högsta förvaltningsdomstolen har nyligen fastställt att differentierad utdelning, innan en delägare i ett fåmansföretag avvecklar sitt ägande, inte ska omklassificeras till lön skattemässigt. Detta motiverades med att skillnaden i utdelning inte har en direkt koppling till skillnader i delägarnas arbetsinsatser.