In a world that is becoming more and more internationalized, cross-border movement by individuals, so called global citizens, with associated businesses and capital, has become much more frequent. The very same trend has also led to tax regulations becoming more and more complex. Increased transparency, in the terms of information exchange between countries, together with closer monitoring from financial institutions, places a burden on you as an individual to report correctly to authorities in different jurisdictions.

Therefore, professional legal advice is, in many cases, a necessity to comply with the relevant rules and reporting obligations. Furthermore, it is clear that individuals and families with privately owned companies and wealth have clear financial incentives to receive professional tax advice.

Skeppsbron Skatt has a talented team of tax lawyers with long experience of tax advice to so-called High Net Worth Individuals (HNWI), with ties to Sweden. We advocate to apply a holistic approach to your, your family’s, or your company’s unique situation, and that a strategy is formed according to your specific goals and purposes.

Skeppsbron Skatt is part of Taxand, the world’s largest network of independent tax advisors. Therefore, in cooperation with our Taxand partner-firms, we can offer professional tax advice in more than 50 countries all over the world.

Within our service area “Private Client Services”, we offer, inter alia, tax advice on:

• Exit abroad
• Residing abroad
• Relocation to Sweden
• Compliance
• Taxation of trusts and foundations
• Foreign pensions
• Succession
• Capital Tax
• Legal Advice
• Transfer of assets within and outside of family
• Real Property
• Sale or restructuring of Business
• Voluntarily correction of Income Tax Return
• Application for Binding Ruling
• Tax Litigation

Incentive programs are common and come in many different forms. They are primarily aimed at senior executives, board members and other key personnel in the company, but can also target all employees in a company. They can be designed with requirements for own investment and risk and / or with qualification and performance requirements.

They can be local or global. They can be part of a larger compensation policy or be completely decoupled etc. The purpose is primarily to motivate, retain and reward qualified personnel in the company by giving them the opportunity to take part in its growth and value increase, without necessarily becoming part-owner.

Skeppsbron Skatt's incentive group offers full service in terms of design, implementation and analysis of incentive programs. A well-thought-out strategy regarding the company's incentive program can contribute to the company's profitability and growth as well as increase employee participation and motivation. The work is done in teams based on the specialist skills that the assignments require. We deliver customized advice on all types of issues with the highest quality and high delivery capacity.

Together with our international network Taxand, we offer advice of the highest quality anywhere in the world our customers are established. Below you find a selection of services that Skeppsbron Skatt's incentive group offer:

• Development of documentation for design and decisions
• Assist in the implementation of incentive programs
• Valuation of the company and selected instrument
• Tax and accounting analysis
• Establishing information for relevant functions within the company and employees
• Analysis of existing program
• International inquiries
• Follow-up of incentive programs
• Project management

What actions does a company that want to implement an incentive program have to take? What is required in order to participate?

Skeppsbron Skatt presents a series of episodes where we elaborate on what assistance that may be needed in an incentive program’s different phases – Both for the employer and for the employees.

In the first episode, Björn Johansson elaborates on the so-called design phase.

In episode 2, Alina Lundberg describes what you need to consider during the implementation phase

In episode 3, Daniel Elander talks about the vesting period and questions that may arise for companies and participants during this phase.

In episode 4, Klarabärta Näsholm will guide you through the end of the incentive program and the questions that may arise in connection with the value/compensation from the program being distributed/distributed to the participants.

Working across national borders often involves tax issues for employers and employees alike. A well thought-out strategy on international aspects of human resources can reduce the risk of tax surcharges, international double taxation, as well as the overall tax cost.

Global Mobility Services is the name of our offering in the field of individual taxation – domestic as well as cross-border – and secondments to and from Sweden. Our advisers in this field have many years’ experience of issues concerning personnel working internationally, such as tax, compensation package, benefits, incentive plans and pensions. In addition, we offer specific expertise on social security affiliation and contributions for employees working cross-border.

Our team also have extensive experience of working with commuters in the Öresund region.

Doing business in Sweden?
Together with Aspia, Sweden's leading partner for business-related services, we have recorded two films with practical information that can be helpful for foreign companies doing business in Sweden. The films are 15 minutes long and we highlight all the issues that may arise during business in Sweden.

1. Corporate taxation issues and VAT.

2.  Issues related to employee tax, social security and employer reporting obligations for foreign companies with employees in Sweden. Agnes Fröjd Almefjord, Skeppsbron Skatt, and Fanny Rahm, Aspia, discusses what applies.

We put together teams of specialists in the fields required for a given engagement. We provide tailored advice on tax issues of all kinds. We have high delivery capacity and our services are of the highest quality. Working with Taxand – our global network – we offer advice relating to professionals working in the international sphere.

Product sheet Global Mobility Services