New rules to combat abuse of the F-tax (corporation tax) system to be introduced
Published:
The Government wishes to introduce new rules to combat abuse of the F-tax (corporation tax) system. The Riksdag has voted in favour of the Government’s proposal.
The proposal means that anyone who has not followed a decision to refund incorrect payments in connection with a tax reduction for the installation of green technology can have their approval for F-tax withdrawn or not be granted approval in the first place.
The same is proposed for a foreign company, without a fixed place of business in Sweden, which has not submitted the specific information needed for assessment of tax liability.
The provisions will come into force on 1 November 2025.