Stockholm Tax Alert 18 September 2013: Budget Bill for 2014
The Swedish Government has today published the Budget Bill for 2014 (the "Bill"). Some of the proposed changes have already been published. We mention in the following the most important of already presented proposals, but we also draw attention to proposed changes that have not been given as much attention, but which should be of relevance. The rules and amendments are proposed to take effect as of 1 January 2014, unless otherwise stated.