Does your group have companies, branches or operations in several countries? Skattepunkten brings together the Swedish tax, accounting and reporting questions, with a clear contact for your international business.
Our experience includes transfer pricing, Swedish establishments and cross-border corporate structures. Our Managing Director, Clas Ramert, previously headed the Volvo Group's tax department. We combine that experience with practical support for groups establishing or running operations in Sweden.
A coordinated approach across borders
Need help with your group's Swedish tax questions?
Tell us about your group, the countries involved and the issue you want to address. We can then discuss the assessment and a suitable scope of assistance. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
Companies, transactions and reporting considered together
How we help international groups
From a single Swedish question to coordinated ongoing support, we help define the work and connect it with your group's existing advisers.
Transfer pricing and profits
We act as a discussion partner on related-party transactions and the allocation of profits across borders.
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- Intra-group goods, services, financing and intangible assets
- Functions, assets and risks within the group
- Arm's length terms and relevant documentation
- Profit attribution to permanent establishments
- … and more
Structure and establishment
We help groups establish companies or branches and assess the Swedish questions when operations change.
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- Swedish subsidiaries, branches and registrations
- Permanent establishment and corporate tax residence
- Restructuring and new business activities
- Employee tax questions and labour-law coordination
- … and more
Accounting and reporting
We connect Swedish accounting and tax reporting with the information your international group needs.
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- Bookkeeping, group reporting and Swedish tax returns
- Coordination with finance teams and advisers abroad
- Country-by-country reporting scope and information needs
- Initial review of Pillar Two and top-up tax questions
- … and more
From the group structure to the next steps
How we work
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Understand your group
You describe the entities, countries and business activities involved, together with any planned transactions or changes.
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Map transactions and responsibilities
We review the relevant flows, agreements and functions, identifying the Swedish tax and accounting questions that need attention.
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Agree the scope and records
We define the initial assignment, the information needed and how it connects with local reporting and your group's existing routines.
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Coordinate and follow up
We agree the next steps and, where needed, coordinate the Swedish work with relevant specialists in the other countries.
Swedish operations within an international group
Frequently asked questions
Can you help both smaller and larger international groups?
Yes. We can start with a specific Swedish issue or discuss a broader assignment. The relevant questions depend on the activities, entities and countries involved, not simply on the number of companies.
What does transfer pricing involve?
It concerns the prices and terms of cross-border transactions between related companies. The arm's length principle compares those terms with what independent parties would have agreed in comparable circumstances.
Is transfer pricing documentation required for every group?
No. Documentation requirements depend on the applicable rules and the group's circumstances. An exemption from documentation does not remove the obligation to follow the transfer pricing rules.
Does registering a Swedish branch automatically create a permanent establishment?
No. Branch registration and permanent establishment are different questions. The tax position must be assessed under Swedish law and any relevant tax treaty, taking account of how the business actually operates.
Can you help us establish a Swedish company or branch?
Yes. We help with the Swedish establishment and related tax registrations, accounting and reporting. We agree which steps are included and coordinate with other advisers when legal or employment-law expertise is needed.
Can Swedish accounting be coordinated with our group reporting?
Yes. We can discuss the Swedish bookkeeping, tax returns and reporting information your finance team needs. We agree the scope, responsibilities and reporting routines with you and your existing advisers.
Does country-by-country reporting apply to all international groups?
No. It applies to certain large multinational groups. The group's size, structure and relevant entities need to be reviewed to determine any reporting or notification obligations.
Should our group review Pillar Two and top-up tax?
These rules concern large multinational and domestic groups that meet the relevant conditions. We can help identify whether the questions need attention and coordinate an initial review; the rules do not apply to every international group.
What if tax questions involve several countries?
We can coordinate the Swedish work with your advisers abroad or relevant specialists through ETL GLOBAL. Where two countries may tax the same income, any available relief or procedure needs an individual assessment.
What should we prepare for a first discussion?
Prepare a group chart, the countries and entities involved, a short description of the business and the transaction or issue you want to address. Relevant agreements, reporting routines and planned dates help us define a first assignment.
Want help with your group's international tax questions?
Register as a new client so we can consider how we can help you. Registration is not an order. If you have any questions before submitting your registration, you are always welcome to contact us.
Swedish expertise with international reach
A clear Swedish contact for your international group
As a member of ETL GLOBAL, Skattepunkten can bring relevant local expertise into assignments involving several countries. We connect the Swedish tax and accounting questions with the group's wider international position.
We work with your finance team and existing advisers, and can coordinate with accountants, business lawyers and other specialists where the assignment calls for it.
Official guidance
Relevant links
Read the Swedish Tax Agency's guidance on cross-border group questions. The detailed Swedish reporting pages are marked below.
This page provides general information, not an assessment of a specific group structure or transaction. The relevant tax, accounting and reporting requirements depend on the group's activities, the countries involved and the circumstances of the assignment.