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New Tax Regulations for Virtual Activities in Sweden Effective January 2025

  • New regulations in the ML regarding the taxation country for certain virtual activities will be implemented on January 1, 2025
  • An addition to section 6 chapter 47 of the ML specifies rules for certain virtual activities
  • Services related to cultural activities that are streamed or otherwise made available virtually are considered provided within the country if the recipient is established, resides, or is permanently present in Sweden
  • This rule also applies to services that are subordinate to such a service

Source: www4.skatteverket.se

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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