Different business decisions can have very different tax consequences. Skattepunkten helps small and large businesses and their owners understand the lawful alternatives before a transaction, investment or change is carried out.
We often describe tax planning as tax adaptation: considering how the existing rules apply to your business and choosing between commercially relevant alternatives. Our experience of Swedish and international business helps you see the tax questions in a wider context.
Tax questions before important business decisions
Need help with tax planning?
Describe your business, the countries involved and the decision you are considering. We can then discuss the questions to examine and the scope of our assistance. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
Swedish expertise with an international perspective
How we help with Swedish and international tax planning
We compare the tax consequences of the alternatives available to your business, whether you need help with one decision or a broader review.
Business decisions in Sweden
Understand how a planned investment, transaction or business arrangement may affect your Swedish tax position.
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- Comparing commercially relevant alternatives
- Planning before investments and agreements
- Connecting tax questions with accounting and reporting
- Reviewing the information needed for a decision
- … and more
Cross-border business
Bring the Swedish questions together with the tax issues that arise when your business operates in more than one country.
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- Establishing or expanding operations in Sweden
- Permanent establishment and tax treaty questions
- Transactions between related businesses
- Coordination with advisers in other countries
- … and more
Ownership and business changes
Consider the company and its owners together before a sale, restructuring or change in the way the business is organised.
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- Buying or selling shares, companies or property
- Changes in ownership and group structures
- Restructuring and succession planning
- Reviewing the consequences for owners and businesses
- … and more
From business objectives to informed decisions
How we work
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Understand your plans
We discuss the business, its owners, the countries involved and what you want to achieve, including any planned dates.
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Review the facts and alternatives
We examine the relevant records and identify the business alternatives and tax questions that need to be assessed.
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Explain consequences and uncertainties
We compare the Swedish tax consequences and explain the assumptions, practical implications and questions requiring further clarification.
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Agree the next steps
We help with the agreed follow-up and, where needed, coordinate with your accountants, legal advisers or advisers abroad.
Planning for Swedish and cross-border business
Frequently asked questions
What do you mean by tax planning?
We mean examining how the tax rules apply to your situation and comparing lawful, commercially relevant alternatives. Tax is one factor in a business decision, alongside matters such as financing, risk and practical implementation.
Why do you also call it tax adaptation?
The expression reflects our approach: adapting business decisions to the existing rules rather than looking for an aggressive scheme. Different alternatives can have different tax consequences even when they serve a similar business purpose.
Do you help both small and large businesses?
Yes. We work with businesses of different sizes and their owners. An assignment can concern one planned transaction or a broader review of the company's Swedish and international tax questions.
Can you help a foreign company planning activities in Sweden?
Yes. We can review the Swedish tax questions connected with your planned activities and coordinate with your existing advisers. Tell us how the business will operate, who is involved and which countries are affected.
Why should we seek advice before signing an agreement?
The terms and timing of an agreement can affect which alternatives remain available. An early review gives us a better opportunity to identify questions, request the necessary information and explain the consequences before you commit.
Can more than one country's tax rules be relevant?
Yes. Cross-border business can require consideration of Swedish law, the rules in another country and an applicable tax treaty. The actual activities and transactions matter; the assessment is not based only on where a company is registered.
Can you coordinate with our advisers abroad?
Yes. We can work with your existing accountants and legal advisers and, where needed, coordinate relevant local expertise through ETL GLOBAL. We agree the responsibilities and scope of the work with you.
Do you recommend aggressive tax planning?
No. Our approach is to stay within the law and assess the business and tax consequences together. Aggressive arrangements can create uncertainty and practical problems. We explain the assumptions and risks rather than promise a particular tax result.
Can you help with a sale or restructuring?
Yes. We can examine the Swedish tax questions before a planned sale, ownership change or restructuring and consider the consequences for the company and its owners. The appropriate analysis depends on the facts and the alternatives under consideration.
What information should we prepare for a first discussion?
Start with a short description of the business, ownership structure, countries involved and the decision you are considering. Include the intended timing and tell us whether any agreements have already been signed. We then agree which supporting records are needed.
Want help with Swedish or international tax planning?
Register as a new client so we can consider how we can help you. Registration is not an order. If you have any questions before submitting your registration, you are always welcome to contact us.
A Swedish contact with international reach
Tax planning across borders through ETL GLOBAL
Skattepunkten is a member of ETL GLOBAL. When your plans involve more than one country, we can coordinate Swedish tax questions with relevant local expertise and your existing advisers abroad.
We also work with accountants, business lawyers and insurance brokers where relevant to the assignment, so that the tax questions can be considered alongside the wider business issues.
Official guidance in English
Relevant links
These Swedish Tax Agency pages explain some of the questions that can arise when business activities, related-party transactions or taxation involve more than one country.
This page provides general information, not advice on a particular transaction or arrangement. Tax rules can change, and the assessment depends on the actual circumstances, applicable legislation and any relevant tax treaty.