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Sweden

Law and regulation of Covid-19 tax relief in Sweden

Table of contents
  1. Value Added Tax
  2. Corporate Income Tax
  3. Social Security Contributions or Payroll Tax
  4. Other relief measures
  5. Additional comments
Sweden
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Information provided by the IBA Taxes Committee members.

Value Added Tax

  • Deferral of payments of VAT.

Corporate Income Tax

  • N/A

Social Security Contributions or Payroll Tax

  • Deferral of payments of employer’s social security contributions and preliminary tax on salaries.

Other relief measures

  • Tax payment refunds – new regulations take effect on April 7th 2020, but can be applied retroactively from January 1st 2020 – tax payments made from January to March can be reimbursed.

Additional comments

  • N/A