Lindahl's tax experts have summarised the changes within the tax field that are most important to keep a check on in 2025. Below is a summary of legislation and tax news that will affect both companies and private individuals.
Changes from 1 January 2025
Expert tax
Tax relief for foreign experts means that 25% of the salary is exempted from taxation for a period of seven years. The eligibility requirement for salary is reduced from 2 PBB (price base amount) to 1.5 PBB, which corresponds to SEK 85,950 per month.
Growth Support for small companies
From 1 January 2025, Growth Support is extended to comprise the first two employees in a sole proprietorship, with a reduction of the employer's social security contribution to 10.21% for salaries up to SEK 35,000.
Adjusted deficit rules
New rules allow for deficits of up to 300% of the purchase price for a company to survive a change of owner. Indirect changes of owner are exempted from these rules.
Reduced tax on ISAs and endowment insurance policies
From 1 January 2025, a tax free basic level of SEK 150,000 is introduced for investment savings accounts, which is raised to SEK 300,000 from 2026. A flat-rate tax remains of SLR + 1%. In addition, a table is presented of reduced tax on work and pension.
New rules for partners in close companies
New rules are being introduced from 1 January 2025 for partners in close companies. These include changes in the salary withdrawal requirement and tax exemption for christmas presents of up to SEK 550 including VAT. In addition, an investigation is under way surrounding deductibility for gifts for charitable causes.
New from the courts
VAT and holding companies
The European Court and the Supreme Administrative Court have expanded the opportunities for holding companies to deduct input VAT linked to administration and sale of subsidiaries. Benefits to employees through salary exchange are transactions that are subject to VAT, and the VAT on the purchase of the benefit is deductible.
VAT on benefits to employees
Benefits provided to employees through a salary exchange or other remuneration are transactions that are subject to VAT. VAT on the purchase of the benefit by the company is then also deductible. Normally these new features should not entail any taxation other than increased administration (as long as the employer has full deductibility for input VAT)
Proposal from 1 January 2026
New interest deduction rules
Proposals for new interest deduction rules include an increase of the simplification rule from SEK 5 million to SEK 25 million per associated enterprise. The investigation also proposes that non-deductible net interest shall be established every year, as well as that the time limit for non-deductible net interest (residual net interest) be removed.
R&D deductions and expert tax
Employers are entitled to deductions in connection with calculation of employer contributions for persons engaged in research and development (R&D). The investigation will conduct a review of the rules for providing incentives for companies to locate their operations in Sweden.
New rules for close companies (3:12)
Changes in rules for close companies include proportioning of the basic amount based on the shares, as well as abolition of enumeration of interest, which can adversely affect the limit amount.
Gifts from companies
According to current practice, all shareholders shall be taxed if a limited company provides a gift without an equivalent consideration to a non-profit operation/public benefit. An investigation is in progress to produce proposals for how a tax incentive for gifts from legal persons should be formulated.
Would you like to know more about the new tax rules and how you should address them in your business? Please contact one of our experts:
