Law and regulation of Covid-19 tax relief in Sweden
24 Mar 2020
International
1 min read Comparable
jurisdiction
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
