Suècia: Entorn econòmic
For a detailed list of items subject to reduced rates, consult the Skatteverket's website.
Interest paid to affiliated companies are as a main rule deductible if the true creditor is resident within the EEA, in a jurisdiction covered by a full double taxation treaty, or is taxed on the interest income at a rate of at least 10%. The deduction for negative net interest related to internal and external loans in the corporate sector is limited to 30% of EBITDA.
Charitable contributions are generally non-deductible.
Certain items such as profit distributions, entertainment expenses exceeding a certain amount and taxes are non-deductible. Double taxation relief is provided for Swedish companies that are taxed abroad. A foreign tax credit may not exceed the amount of Swedish income tax attributable to the foreign-sourced income.
Land improvements may be depreciated at the rate of 5%/year of the acquisition cost, buildings at rates between 2% and 5%/year of the taxable basis. The maximum allowance is 100% of the tax basis of the improvement/building.
Net operating losses can be carried forward indefinitely, except in the case of a direct or indirect change in the ownership structure of the company. The carryback of losses is not permitted.
For the transfer of real properties, a stamp duty of 4.25% is levied on the acquisition value or the value estimated by tax authorities (the highest value is used for the calculation) when the transferee is a legal person. The rate varies between 0.4% and 2% for mortgages.
Mandatory social security charges payable by employers on remuneration to employees (or by the self-employed) are levied at 31.42%. Reduced rates (0% or 10.21%) are applicable for people born between 1938-1953. Pension benefits beyond the mandatory system are customary amongst most Swedish employers. A special salary tax is levied at around 24% on these additional pension premiums/commitments and is deductible for corporate tax purposes.
Various environmental taxes have been introduced in recent years, including the energy tax, carbon tax and sulphur tax.
Sweden | OECD | United States | Germany | |
Number of Payments of Taxes per Year | 6.0 | 10.1 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 122.0 | 163.6 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 49.1 | 41.6 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Up to SEK 540,700 | 0% + municipal tax (between 29-35%, average 32%) |
Above SEK 540,700 | 20% national tax + municipal tax (average 32%) |
Church tax and burial charges | Between 1-2% |
Highest combined tax rate: 56% | |
Non-residents (employment income) | 25% |
Personal pension insurance premiums and contributions to restricted pension savings accounts are deductible within certain limits, but only if the employee is not included in an employer-funded company pension plan. Interest costs paid to Swedish or non-Swedish lenders are deductible.
Several tax reductions are available: 50% of the labour costs relating to housekeeping is available (capped at SEK 50,000/year); 30% of the labour costs relating to repair, maintenance and rebuilding of a private dwelling (up to SEK 50,000/year); however, such reductions cannot exceed SEK 50,000 per person per annum. These reductions cannot exceed in total SEK 75,000 per person per year. A deduction is also permitted for increased cost of living, generally for 2 to 3 years.
For more information, consult the website of the Swedish Tax Agency.
Non-residents working for a non-Swedish employer without a permanent establishment in the country are not taxed in Sweden, unless they spend more than 183 days in Sweden in a 12-month period.
If an individual has social insurance in another country, the employer is not liable for contributions in Sweden.
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Actualitzacions: April 2023