Terms of Business


1. Definitions

In the text below, we refer to the client as "you" and Skattepunkten AB respectively Skattepunkten Office Services as "we" (with derivatives your, our etc.)

2. Provided information

Our ability to provide appropriate advice is dependent on the information you provide us. For that reason, you must be meticulous in ensuring that all the information you give us is full and correct. 

3. Rules of secrecy

We will treat all information we obtain from you as confidential insofar as we are not legally obliged to do otherwise.

4. Consultancy fees

4.1 For tax advice we charge 2550 SEK per hour. If the customer is a company or a self employed person domiciled in Sweden or another EU country, Swedish VAT will be added if required by law. For private individuals domiciled in Sweden or another EU country we charge 2550 SEK per hour including Swedish VAT. For tax returns, we have a minimum price of one hour. For large assignments we can make special agreements.

For our accounting services, there is a price list that covers the most common services. Contact us and we will send it to you.

4.2 If we have chargeable time for you for a whole month corresponding to less than one hour, we still charge for an hour on the monthly invoice.

4.3 For each invoice there is an invoice fee of 88 SEK plus VAT. Travel expenses and similar items will be added where appropriate.

4.4 These fees are valid if no other agreement has been made.

5. Payment conditions

5.1 We invoice at the beginning of each month for the past month’s work. Invoices are to be paid within 30 days of the invoice date.

5.2 In the event of late payment, we reserve the right to charge the usual interest on overdue payments (as decided by the National Bank of Sweden, plus 8 %), and to refrain from providing further service until we have received payment. For individuals, a reminder fee (60 SEK) will also be added. For corporate clients, a late payment fee (450 SEK), will be added instead. These terms of payment apply unless otherwise agreed in any particular case.

6. Case specific application

The information and memoranda we prepare for you are intended for your own use only. They may not be passed on to other parties for a fee.

7. Disclaimer

7.1 We will do our best to provide you with advice and assistance based on our evaluation of the facts of the case and of relevant law and practice. The complexity of the tax regulations makes it impossible for us to guarantee any specific tax outcome. Any advice may also be erroneous for other reasons. 

7.2 Should it appear that we may have been negligent in our advice or in any other assistance, we may repay the amount we have invoiced for the case, but under no circumstances more than this, no matter what has occurred.

8. Conflict of interest

We have a large number of clients, and conflicts of interest may arise. If it should emerge that we have other clients with interests that might conflict with yours in a manner which could be regarded as representing a conflict of interest when we give you tax advice or assistance, we reserve the right to terminate our assignment with you.

9. Illegal tax schemes

We reserve the right to terminate the assignment with immediate effect if you request us to assist in something which is illegal. You must also be aware that we never express an opinion on the risk of discovery.

10. Jurisdiction and applicable law

Should any dispute arise in relation to this agreement, it shall be settled in Swedish courts in accordance with Swedish law.