KPMG Sweden

Marie Hedin and Pontus Fornell of KPMG Sweden say a Swedish Supreme Administrative Court ruling reshapes VAT apportionment for mixed-use businesses and increases EU alignment, but subsequent Swedish Tax Agency guidance complicates the picture

Åsa Edesten and Mazlum Yildiz of KPMG Sweden say there remains a lack of clear legal precedent on the impact of ‘control over risk’ in assessing contractual terms between related parties, despite a recent ruling

Anna Valdemarsson and Eljesa Loshaj of KPMG Sweden consider the impact of a proposed update to the remuneration threshold for expert tax relief and a clarification of the employer concept in relation to expert tax