Sweden Tax News

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

Changed rules on cross-border group contributions

25 May 2010

Parliament enacts bills amending corporate taxation

21 December 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

Law on APAs proposed

13 August 2009

ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009

ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009

Swedish government proposes ratification of three agreements with British Virgin Islands

16 July 2009

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

Swedish government proposes ratification of three agreements with Bermuda

16 July 2009

Agreements between British Virgin Islands and Sweden signed

7 June 2009

Four agreements between Bermuda and Sweden signed

13 May 2009