Sweden Tax Agency Explains Conditions for Tax Payment Exemptions

The Swedish Tax Agency April 20 clarified the conditions for tax payment exemptions, for payment obligations resulting from incorrect deduction of tax, employer contributions, VAT, or excise tax. The clarification explains: 1) the lack of general tax payment exemptions; 2) the requirement for individual applications, and examination of the special circumstances in each individual case, to qualify for a payment exemption; and 3) that payment exemptions do not relieve taxpayers of reporting requirements. [Sweden, Tax Agency, 04/20/23]

Reference: View Clarification. View Index.