Tax Law and International Tax Law

Sweden has expanded its tonnage taxation regime to include specialised shipping operations, lowered minimum vessel requirements, and increased bareboat charter limits. The amendments, approved by the European Commission under EU state aid rules, represent a significant broadening of the elective tax system that allows qualifying shipping companies to compute taxable income based on net tonnage rather than conventional profit taxation.

The Swedish Ministry of Finance has proposed significant reforms to modernize tax rules governing workplace determination and business travel deductions, fundamentally changing how employers and employees handle remote work arrangements and travel expenses. These changes introduce clearer definitions based on employer intention rather than physical presence, eliminate the restrictive three-month rule, and consolidate multiple deduction categories into streamlined provisions. The reforms are scheduled to tak

Sweden is introducing a statutory definition of permanent stay to replace the current unpredictable case-by-case assessment. The new rule establishes clear day-count thresholds for determining unlimited tax liability, fundamentally changing how cross-border workers and property owners are taxed.