‘Tis that time of year again, and we’re asking ourselves what Swedish companies can do in terms of Christmas gifts and Christmas parties. See the end of the post for a brief description of the concepts “tax-deductible”, “employee” etc. Christmas...
(Update 2025-12-11: The new rules have been passed by Parliament without changes) Many have heard about the proposal for new rules on closely held companies (fåmansbolagsreglerna), which are set to take effect on January 1, 2026. No final decision has...
The Swedish concept of a tax-related place of employment (“tjänsteställe”) has been around for quite some time, but it got more news coverage during the Corona pandemic and starting 2023 has become even more important for any company with employees....
‘Tis that time of year again, and we wonder what companies in Sweden can pay for in terms of Christmas gifts and Christmas parties. See the end of the post for a brief description of the concepts “tax-deductible”, “employee” etc....
(Update 2022-11-21: Updated some phrasings and numbers) ‘Tis that time of year again, and we wonder what companies in Sweden can pay for in terms of Christmas gifts and Christmas parties. See the end of the post for a brief...
(Edit 2024-12-16: updated with current numbers) What’s this about? Sweden has special rules for small companies with few owners, also known as the “3:12 rules” from an old law paragraph. We’ll use this term here, for lack of a good...
