JAKOB HOLMGREN
Income Tax
Corporate income tax (company tax) is calculated based on a complex and ever-changing regulatory system that places high demands on those responsible for the tax function within the company. Regardless of the tax issues you encounter, our specialized income tax team can ensure accurate management and provide you with knowledge of various improvement opportunities and options.
General inquiries regarding income tax and corporate tax
Is an expense deductible or not? When should an income be recognized for taxation purposes? Fundamental but not always easily answered questions that you can feel confident our experts in income tax will assist you with. We have extensive experience and comprehensive expertise, particularly in the real estate sector, where, after 20 years of specialized tax advisory services, we possess the in-depth understanding required for the often highly complex issues that real estate companies might encounter. We also provide assistance with inquiries from the Swedish Tax Agency, reassessments, court processes, and applications for preliminary rulings – the range of issues that can arise in relation to income tax is broad and diverse. Needless to say, the advice you receive is always tailored to your specific circumstances. Do you need help with a specific problem? Or do you require long-term support in handling various income tax-related matters on an ongoing basis? Either way, we have the right solution for you.
Group taxation and restructuring
It is important to structure the company concern in such a way that profits and losses are distributed in the most tax efficient way. In restructuring processes, it may for tax reasons be advantageous to use transfer methods other than share transfers, such as transfers of assets and liabilities, mergers, demergers, and partial demergers. By seeking the assistance of our income tax specialists at an early stage, an optimal tax situation can be achieved, and unnecessary tax costs can be avoided.
Group contribution planning and optimized interest deduction
Group contributions provide a favorable opportunity to equalize profits within a company group, which ultimately has a significant impact on the final outcome of the group's income tax. However, with the current interest deduction rules, group contributions have become much more complex and time-consuming to calculate and plan. Consideration must be given to each group company's interest costs since group contributions directly affect the allowable amount of interest deductions. Performing the large number of complicated calculations required manually and within a short period of time is a challenge, and there is a high risk of errors or unfavourable results. As part of our advisory services, we have developed the digital solution TOM (Tax Optimisation Model). It is an intelligent tool that not only ensures the best possible group contribution planning in your group but can also be used to calculate the effect of how different actions can reduce the base for income tax. In combination with our knowledgeable advisors, we can tailor a tax management approach that suits your specific group. Do you need increased depreciation or are you considering the effect of the direct deduction class URB versus primary depreciation? Do you want to forecast your tax situation in connection with refinancing, or with acquisitions and divestments? - TOM quickly calculates the best solution for you.
Property development - Consider tax effects from the start
It is not always easy to identify all the tax implications in a large-scale development project. Although tax considerations rarely dictate the order in which different steps of the project proceed, there can be significant benefits in analyzing the tax effects early on. Perhaps you are demolishing old industrial buildings to construct residential properties? What will be the tax implications of demolishing first and then subdividing? Would a legal property split be more suitable than a property transfer? We are ready to discuss, analyze, and tailor structure reports from a tax perspective to assist you along the way. Naturally, we consider income tax, as well as stamp duty, VAT, and property tax in our analysis.
Transactions - Do you see the opportunities?
Identifying tax risks and managing them in a Sale and Purchase Agreement (SPA) is crucial in any transaction, but not everyone captures the opportunities often followed by acquiring companies and properties. With a focus on both risks and opportunities, we provide an analysis that can be used not only in the transaction negotiation context but also after the acquisition, for example to reclaim retrospectively paid income tax, property tax, stamp duty, or VAT. When investments, disposals, and corporate restructurings have been made, it is often valuable to investigate and compile the values ahead of a transaction process. We help ensure that no tax opportunities are overlooked between acquisition and management. Have you already engaged a tax advisor for the transaction? We offer to review existing data rooms free of charge to identify future opportunities. We call this advisory service Green Flag.
Correct declaration = correct income tax
Is the upcoming declaration causing you headache? We know that filling out the company's income tax returns is both time-consuming and challenging. Complex tax-related questions often arise before and during the declaration period, and there are also significant risks and high penalties associated with filling out the declarations incorrectly. We can assist you with everything from preparing the declarations to reviewing and verifying the declarations you have filled out yourself. We can also support you in preparing various relevant attachments, such as BRB schedules and N9 forms. We adapt our advice and support to your needs. As independent advisors, we also function as an important complement to the accounting issues that affect taxation and which are often discussed with, for example, auditors.
Questions about income tax?
Welcome to contact us.
