International Tax and VAT – Sweden

International Tax and VAT – Sweden. In international transactions, it is essential to avoid unnecessary taxation and double taxation, to file correct tax returns and pay correct VAT. We advise on international tax, tax treaties and Swedish tax matters as well as on VAT matters.

With over 20 years of experience, we can guide you through tax and VAT matters in Sweden, in an international context.

We can advise you on the implications that the Base Erosion Profit Shifting (BEPS) – project and the Multi-Lateral Instrument (MLI) have in Sweden.

We can also guide you through the Sweden cfc-rules and the Swedish tax and VAT rules relating to permanent or fixed establishments in Sweden.

We are specialised on real estate tax and VAT matters, and, for this reason, we are considered a valuable partner to real estate owners and developers.

As the Swedish members of the International Tax Consultancy Association AITC, we can assist you not only with Swedish tax matters but also with most of your international tax needs.

We advice on

  • How to avoid international double taxation
  • How to interpret tax treaties and Multi-Lateral Instrument (MLI)
  • Matters relating to MLI and Sweden cfc-rules
  • Determining whether a company has a fixed establishment and a permanent establishment in Sweden
  • How to get credit in relation to tax paid in Sweden
  • International tax planning connected with intra-group transactions
  • Questions relating to tax and social security for your staff when establishing your company in Sweden or when your staff is sent for an assignment abroad
  • VAT matters in international business
  • The Interpretation of IFRS and other accounting standards
  • The possible implications of OECD’s Base Erosion Profit Shifting (BEPS) project, EU’s Anti-Tax Avoidance Package (ATAP) and Directives (ATAD) and also
  • Country-by-country reporting matters
  • Questions relating to the establishment of your company in Sweden and abroad; should you establish a company or a branch?

We can also assist with your company’s legal representation in Sweden.

Tax Partner Stensvik & Partners

Leonie Selting

20 years of experience in the fields of tax and VAT

Leonie Selting has been advising on most matters that may arise when running a Swedish Company in an international context, namely income tax, property tax, VAT and social security charges matters.

She focuses on tax matters relating to real estate, intragroup transactions, selling and purchasing lines of business, including all sorts of current tax matters in connection with purchasing companies and tax planning while paying the correct and lowest tax amount possible for the company and the company group.

Positions Held

  • Stensvik & Partners, Tax Partner 2020 –
  • Wollsén Albinsson Advokatbyrå, Tax Partner 2019
  • Advokatbyrån Selting Tax Law, Founder, 2008-2018
  • Andersson & Öberg Advokatbyrå, Tax Partner 2005-2008
  • PwC, Tax advisor 2001-2005
  • Skogssällskapets förvaltning, Bookkeeping & Accounting, tax advisor, 2001
  • Swedish Tax Office, Tax Official 1997-2000

Education

  • Stockholm University, L.L.M., “jur. kand.” 1997
  • Stockholm University, Business Economics, ”Företagsekonomi grundutbildning”, 2000
  • KTH Royal Institute of Technology, studies in writing code; programming Python

Memberships

  • IFA, International Fiscal Association
  • Skatteklubben

Tax Partner Leonie Selting Contact Details

Phone: +46 70 249 01 00
Email: leonie.selting@stensvikochpartners.se

Tax News Sweden

Introduction of the ”Economic Employer” approach in Sweden from 2021 – read HERE

Swedish government’s planned changes 2021:

Corporate tax, for example in the fields of interest limitation legislation and tax on energy – read HERE

Individual tax, reduced state tax on earned income – read HERE