World Tax - Home
The comprehensive guide to the world's leading tax firms

Sweden

Market overview Print-friendly version

Tax authorities

National Swedish Tax Board
17194 Solna, Strandvägen, Sweden
Tel: +468 764 8000
Fax: +468 298 704
Website: www.rsv.se

Tax rates at a glance

(As of August 29 2008) 

Corporate income tax rate 26.3%
Capital gains tax rate 26.3% (a)
Branch tax rate 26.3%

Withholding tax
Dividends 30% (b)
Interest Nil
Royalties 26.3% (c)
Branch remittance tax Nil

Net operating losses (years)
Carryback Not allowed
Carryforward Indefinitely

(a) Participation exemption applies to capital gains on certain shares and share-based instruments.
(b) This rate is usually reduced under double tax treaties.
(c) Royalty payments are considered taxable in Sweden at the ordinary corporate income tax rate. The right to tax royalty is usually limited, and the tax rate reduced, under double tax treaties.

Source: Professionals from Skeppsbron Skatt, the Swedish member of Taxand, the global network of leading independent tax firms

Tax

New legislation in Sweden means that loans advanced by foreign entities are taxable in the hands of the Swedish borrower, provided that such taxation would have been imposed had the lender been a Swedish company. Under the previous rules loans from foreign ... [more]

Magnus Larsson is the head of the tax team at Deloitte. The firm offers a full range of tax services expected of a big-four firm and it is especially strong in M&A and transfer pricing. Partner Lena Lindström-Ihre was involved in a Supreme Court case ... [more]

Roger Gavelin is the head of tax at PricewaterhouseCoopers which is one of the biggest firms in Sweden. One peer described the firm as being "a very strong transactional firm". The firm has 32 partners, of which 23 are involved in international tax. ... [more]

Ernst & Young's tax practice is led by Mats Andersson Lohi and the firm consists of 19 partners and 160 fee earners. The firm is aligned with Ernst & Young's global model and is organised along service lines, for instance business tax services and tax ... [more]

Helena Robertsson is the senior partner in the tax practice at KPMG. The firm has 11 partners and more than 130 people advisers. In the last 12 months the firm has strengthened its tax team with the addition of three senior tax managers. Hans Eklund ... [more]

Linklaters' focus is on major transactions for example cross-border M&A and banking transactions. The tax team is led by sole partner Lars Jonsson who specialises in M&A and structuring. The firm has 10 associates who are dedicated to tax work. Clients ... [more]

Mannheimer Swartling's tax team is led by Martin Nilsson, who is held in high regard by his peers. The firm has eight tax partners and 19 fee earners. Nilsson advised E.ON when they entered into an agreement with Statkraft regarding the exchange of operations ... [more]

Skeppsbron Skatt Taxand's tax practice has grown significantly over the last 12 months with the addition of three associates, three senior managers and one manager. The firm focuses on corporate tax, VAT, transfer pricing and litigation. Claes Nordmark ... [more]

Bill Andreasson is one the most experienced tax specialists in Sweden with a good reputation for national and international taxation advice concerning companies, trusts, real estate and private individuals. His previous firm has changed. Andreasson is ... [more]

Baker & McKenzie's tax practice is led by sole partner Bo Lindqvist who is supported by three associates. Lindqvist is a former judge and renowned for tax litigation. However he is also involved in corporate tax and M&A. The firm offers a full range ... [more]

Delphi's tax practice consists of nine fee earners, including five partners, under the leadership of Peter Sjögren. The team focuses on national and international restructuring, incentive schemes and tax litigation. Sjögren's practice includes M&A, financial ... [more]

Setterwalls's tax practice consists of two partners Emine Lundkvist and Sören Brekell. Lundkvist specialises in corporate taxation, M&A, restructuring and international taxation. Brekell heads the tax practice and specialises in cross-border transactions ... [more]

Svalner Skatt & Transaktion's tax practice is led by Mattias Fri who specialises in VAT for the financial sector. The firm has strengthened its tax practice with the addition of seven advisers. Jan Kleerup arrived from Skeppsbron Skatt and is one of ... [more]

Vinge's tax team advises on acquisitions and disposals of companies, corporate restructuring, capital management structures and financial instruments. The practice consists of 17 fee earners including six partners led by Mattias Schömer. The firm recently ... [more]

Advokafirman Nova is a member firm of an international group of accountants and lawyers and advises on domestic and international tax. Partner Stephane Pleijel specialises in tax litigation but also advises on international corporate tax. The firm regularly ... [more]

Advokatfirman Lindahl's tax practice is led by Anna Romell Stenmark. The firm merged with RydinCarlsten in January 2009 and has a tax team consisting of nine professionals. Other members of the tax practice are Jörgen Sandström and Lars Söderlund. The ... [more]

Bird & Bird's tax practice is led by Christian Luthman who is one of two partners and three fee earners at the firm. Luthman provides corporate tax advice on a range of domestic and international transactions. He has also been working on tax structuring ... [more]

Grant Thornton provides advice on VAT and transfer pricing and advises both domestic and international clients. The tax team of 40 fee earners is led by partner Hans Fjellman.

MAQS Law Firm provides advice on national and international taxation to companies and private individuals. Partner Patrik Essehorn advises on Swedish and international tax. Essehorn is supported by six fee earners. The firm's clients include Locellus, ... [more]

Wistrand's tax practice is led by Conny Otteland, who is one of four partners at the firm. Otteland focuses on M&A and corporate reorganisations. Börje Leidhammar has a background as a judge at the county court and administrative court of appeal. He ... [more]

See also

Sweden
Western Europe (Regional Rankings)

Law firm contact details