Tax in Sweden

Mannheimer Swartling

Mannheimer Swartling’s corporate taxation team handles a wide variety of complex contentious and non-contentious matters in Sweden and internationally, with the practice particularly strong for transactional tax work. Practice head Niklas Hagbard has notable experience advising domestic and overseas clients on tax matters concerning share and asset transfers, real estate transfers, fund structures, and insurance issues. Anders Erasmie’s broad experience covers share and asset transfers, spin-offs, restructurings, IPOs, refinancings, and incentive schemes. Joachim Agrell specialises in indirect tax issues, advising medium-sized and major companies on VAT matters, international trade mandates, VAT recoveries, and VAT exemptions.

Responsables de la pratique:

Niklas Hagbard


Autres avocats clés:

Anders Erasmie; Joachim Agrell


Les références

‘In the Swedish market, Mannheimer’s tax team is recognised as one of the strongest amongst the law firms. Their core knowledge is around M&A tax and tax litigation. The service level is extremely high and advice is to-the-point.’

‘Niklas Hagbard is very knowledgeable on tax law matters. He is highly available, very commercial and a problem solver.’

‘Anders Erasmie is exceptional. He has supported on complex transactions where other firms involved have not been able to deliver practical advice. He is very knowledgeable and combines this with a practical business sense.’

Advokatfirman Vinge

Advokatfirman Vinge’s leading tax team is regularly sought out by major clients to handle a wide range of tax matters, with the department particularly well known for its M&A and private equity tax expertise, and experience representing tech sector clients in tax litigation. Practice head Mattias Schömer has extensive experience handling issues for leading clients, including in connection with public and private M&A, corporate reorganisations, and the formation of private equity and debt funds. Victor Ericsson, promoted to partner in January 2023, specialises in M&A-related tax matters as well as the tax aspects of private equity fund reorganisations and restructurings. Maria Schultzberg regularly acts in tax proceedings before the Swedish tax authorities and courts, while Ulrika Bengtsson is an expert tax litigator.

Responsables de la pratique:

Mattias Schömer


Autres avocats clés:

Maria Schultzberg; Ulrika Bengtsson; Victor Ericsson


Les références

‘A very knowledgeable team with a pure business sense. They help clients make good business decisions when it comes to tax.’

‘Knowledge of our business and personal preferences when in comes to the amount of risks we want to take.’

Principaux clients

VEF AB


Neobo Fastigheter AB


TeledyneFLIR


Principaux dossiers


  • Assisted with tax, tax due diligence and prospectus documentation of the IPO/listing of VEF AB on Nasdaq Stockholm.
  • Represented TeledyneFLIR in a tax case where all the instances have ruled in favour of the company, including the Supreme Administrative Court.

Bird & Bird

Bird & Bird’s tax team in Sweden handles a wide range of matters, including acquisition and divestment structuring issues, real estate and IP holding structures, international tax planning work, VAT matters and disputes. Practice head Carl-Magnus Uggla has over two decades’ experience acting on Swedish and international corporate tax matters, particularly in relation to M&A transactions and restructurings; he also leverages his real estate and private equity expertise to advise on tax matters in those sectors. Senior counsel Victor Stålblad plays a key role in the team, specialising in contentious and non-contentious income and payroll tax issues concerning both individuals and corporations.

Responsables de la pratique:

Carl-Magnus Uggla


Autres avocats clés:

Victor Stålblad


Les références

‘Great team, super responsive, pragmatic and technical tax advice.’

‘It is hard to find a better tax lawyer than Carl-Magnus Uggla. He is commercial and pragmatic and is an expert on anti-avoidance.’ 

‘I know Carl-Magnus Uggla well. He is an outstanding tax adviser being very experienced, service minded and solution oriented. You get what you ask for.’

Principaux clients

10 chambers


AF Gruppen


AG Mining


AIG


Ålandsbanken


Areim AB


Bain AB


Beowulf Mining AB


Citi Group


Collegio


Combient AB / Combient Mix


Ferronordic AB


HSB Projektpartner AB


Lateral Management AB


Majority Inc


Rebtel AB


Samsoe Samsoe


Slättö Förvaltning AB


Stiftelsen HSB Garantifond


TV4 Media AB / Telia AB


Principaux dossiers


  • Advised Lateral Management AB and Lateral Management UK, and its partners, on the sale of the group to ThreeSixZero Ltd and reinvestment in ThreeSixZero Ltd.
  • Acted as adviser to Cardo Health AB, providing Swedish and UK tax advice in relation to incentive programs.
  • Regularly advising long-term client HSB Projektpartner AB on a range of issues, including the initial acquisitions of land.

CMS Wistrand

CMS Wistrand’s sizeable tax department handles a wide variety of mandates, providing tax advice and support on M&A, financings, real estate deals, and restructurings. The team also acts for clients in appeals, audits and investigations. Peter Sandberg, in Stockholm, specialises in tax matters concerning cross-border transactions and corporate restructurings, and leads the practice alongside Gothenburg-based Peter Brandt, who has over 20 years’ experience in the tax field, particularly in Swedish and international income tax matters. Brandt represents clients in the real estate, construction, life sciences, IT, and sports sectors, among others, while senior counsel Conny Otteland has a strong track record in advising international clients.

Responsables de la pratique:

Peter Sandberg; Peter Brandt


Autres avocats clés:

Johan Linder Säverman; Conny Otteland


Les références

‘They provide timely responses, no matter what the question or size of the task!’

‘Peter Brandt is exceptionally skilled and knowledgeable in tax legislation. He always navigates all tax-related challenges diligently, avoiding unnecessary cost and complexity, without compromising the objectives at hand.’

‘Interaction with Wistrand is really helpful and facilitating. Efficiency and effectiveness are also traits that come to mind thinking about the Wistrand team.’

Principaux clients

Samhällsbyggnadsbolaget i Norden AB (SBB)


Älvstranden Utveckling AB


Principaux dossiers


  • Advising Älvstranden Utveckling AB, which is the city of Gothenburg’s development organisation, regarding tax matters connected to the biggest development stall in modern times in the city of Gothenburg.

DLA Piper Sweden

DLA Piper Sweden’s tax practice in Stockholm handles a wide range of contentious and non-contentious matters for domestic and overseas clients. Erik Björkeson leads both the Swedish and Nordic tax groups, boasting considerable experience advising on tax issues in connection with cross-border structuring work and inbound investments. Björkeson is also well known for acting in complex tax litigation proceedings. Karin Attorps specialises in corporate income tax cases, counting leading Swedish companies as well as multinationals among her clients; she also has notable experience advising on tax matters concerning IPOs, refinancings, spin-offs, and incentive schemes.

Responsables de la pratique:

Erik Björkeson


Autres avocats clés:

Karin Attorps


Les références

‘The team stands out for its members’ friendliness and their ability to explain legal issues. They “take you by the hand” and help throughout the whole legal process in a safe way.’

‘Erik Björkeson and his team excel in regard to service level, availability, people, and collaboration.’

‘From our first inquiry, they guided us confidently through the entire process and spoke in a language that was easy to understand.’

Principaux clients

Synsam


DHL


OpSec Security


Cheyne Capital Management


Solkompaniet


Principaux dossiers


  • Acted for Synsam in a tax dispute linked to the Swedish interest deduction regulation.
  • Advised Solkompaniet on concluding a framework agreement regarding the design and construction of large-scale solar parks in Sweden together with Polhem Infra.
  • Advised DHL on a global real estate transaction in connection with the divestment of a logistics portfolio with properties located in Germany, the Netherlands, Finland, Poland, Italy and Sweden.

Advokatfirman Schjødt

Advokatfirman Schjødt’s integrated tax team handles both contentious and non-contentious work, including inbound and outbound issues for Nordic and international companies. Practice head Ebba Perman Borg advises on M&A transactions, tax structuring issues, private equity matters, fund structuring work and incentive schemes, and represents clients in the banking, tech, telecoms, and real estate sectors, among others. Senior associate Victor Elovsson is also a key contact, specialising in contentious tax matters, including Swedish interest deductibility issues and tax refunds.

Responsables de la pratique:

Ebba Perman Borg


Autres avocats clés:

Victor Elovsson


Les références

‘This team provides comprehensive tax advice that is easily digestible. They present technical tax analyses without making it too complex to understand for people not dealing with Swedish taxes on a daily basis.’

‘Ebba Perman Borg has great technical knowledge but also keeps an eye on non-tax/commercial aspects when advising. She is furthermore very responsive and ensures that deadlines are met.’

‘Ebba Perman Borg has her ear to the ground and goes above and beyond to make sure clients receive the most up-to-date and commercially-sound advice in times of constant change.’

Principaux clients

Teachers Insurance and Annuity Association of America (TIAA)


Triton Partners


FSN Capital


CBRE


ASSA ABLOY AB


Isadora AB


Sandbrook Capital


Standout Capital II AB


Nuveen Real Estate


Truecaller AB


Cardo


Kena Health


Vårgrønn AS


Ture Invest AB


Principaux dossiers


  • Advised Nuveen Real Estate / TIAA on the sale of the Nova Lund shopping mall to Skandia Fastigheter.
  • Assisted ASSA ABLOY with its long term incentive program for 2023, rolled out in over 30 jurisdictions.

Baker McKenzie

Baker McKenzie’s tax practice in Stockholm focuses on income tax and VAT-related issues, cross-border restructurings, acquisitions, and joint ventures. The team also has experience in tax matters concerning financings, IPOs, and corporate reorganisations, as well as tax litigation. Linnea Back, who has broad contentious and non-contentious experience handling work for domestic and international clients, leads the department.

Responsables de la pratique:

Linnea Back


Les références

‘Linnea Back has the ability to offer answers to those questions the client did not know they should even consider.’

‘Strong international collaboration.’

Principaux clients

Ambidextrous Investment Vehicle 3 AB


Baxter Healthcare SA


Colliers International Group Inc.


4C Group AB


Sikri Holding AB


Principaux dossiers


  • Acted as legal adviser to the selling shareholders of Netigate in connection with the investment from private equity fund GRO Capital.
  • Advised Colliers on its acquisition of a controlling interest in Pangea Property Partners to become the market-leading property adviser in the Nordics under the Colliers brand.
  • Acted as legal adviser on the contemplated IPO of 4C Group AB on Nasdaq First North Premier Growth Market which consisted of e.g. tax due diligence and incentive structures covering Sweden, the US and the UK.

Advokatfirman Lindahl KB

Advokatfirman Lindahl KB’s multidisciplinary tax practice covers a diverse range of matters, with particular strength in the real estate sector. Uppsala-based practice head Anna Romell Stenmark has 30 years’ experience handling international taxation issues, restructurings, and incentive schemes, among other issues, for major clients. Stenmark also has notable tax litigation expertise, leveraging her background as an Administrative Court and Court of Appeal judge. Tax and real estate specialist Filippa Wallin in Gothenburg advises on domestic and international tax matters, including VAT.

Responsables de la pratique:

Anna Romell Stenmark


Autres avocats clés:

Filippa Wallin; Åsa Fahlén


Les références

‘Anna Romell Stenmark is prepared to walk the extra mile when needed.’

‘This team is part of a one-stop-shop for all the types of legal services needed, i.e., corporate, tax, M&A, labour etc. The team is business oriented and understands the specific needs of clients.’ 

Principaux clients

AB Gullringsbo Egendomar


Bockasjö AB


SPK Pension Tjänstepensionsförening


Oracle Svenska AB


HP Solartech AB


IKEA


Pharmetheus AB


Kommuninvest


Förvaltnings Aktiebolag Gullbergsvass


Flodén Byggnadspartners AB


Riksbyggen


Dirac Research AB


Svenska Hus AB


MVB Holding AB


Wangeskog Hyrcenter AB


Principaux dossiers


  • Advised Bockasjö AB in connection with several large real estate transactions, group establishments and dissolutions of joint ventures regarding both the tax effects of different structures as well as negotiations of agreements.

Setterwalls

Setterwalls’ tax team, which has offices in Stockholm, Malmö and Gothenburg, advises domestic and overseas clients on a diverse range of transactional tax matters. Niclas Hermansson co-chairs the group, specialising in cross-border taxation as well as corporate restructurings and incentive programs; Hermansson is regularly instructed by clients in the renewables and fund sectors. Christian Sjöqvist, who is noted for his experience in handling the tax elements of acquisitions, restructurings, buy-ins and buy-outs and real estate transfers, as well as tax litigation, leads the Gothenburg team. Sören Brekell also jointly heads up the practice, and has particular expertise in M&A and restructurings.

Responsables de la pratique:

Christian Sjöqvist; Niclas Hermansson; Sören Brekell


Autres avocats clés:

Andreas Ödman; Carl-Johan Lundgren; Omar Khalil


Les références

‘Christian Sjöqvist always sees the client’s perspective and the “deal at hand”.’

‘A quick, agile team with excellent knowledge.’

Principaux clients

Devport AB


Incipientus Ultrasound Flow Technologies AB


TB-Gruppen AB


Wästbygg Gruppen AB


Integrum AB


Seventh State Pension Fund (Sjunde AP-fonden)


Svanen Fastigheter AB


Principaux dossiers


  • Advised Seventh State Pension Fund (Sjunde AP-fonden) in relation to the acquisition of up to 49.9% of a newly created real estate joint venture with the insurance company AMF.
  • Advised the Swedish company Rederiaktiebolaget Gotland and Finnish company Viking Line Abp, two entities involved in shipping and cruise traffic in the Baltic Sea, in relation to a joint venture intended to operate a cruise line between Stockholm, Visby and Mariehamn.
  • Advised Svanen Fastigheter AB in relation to the acquisition of a majority stake in a property portfolio consisting of approximately 300 apartments in Vårberg, Stockholm, through the creation of a joint venture together with M2 Asset Management AB.