In Sweden, these three roles are frequently confused – but they have fundamentally different responsibilities. An accounting consultant (redovisningskonsult) handles day-to-day bookkeeping, payroll, VAT reporting and annual accounts. They manage what has already happened financially, and may give straightforward guidance on routine tax matters.

An auditor (revisor) is an independent control function whose role is to review and certify that the company’s financial statements are accurate and that applicable laws have been followed. Precisely because of this independence, an auditor cannot provide advisory services on matters they will later be required to audit – this is a legal restriction under the Swedish Auditing Act (revisionslagen 1999:1079) and the Auditors Act (revisorslagen 2001:883).

A tax lawyer (skattejurist) advises on how transactions should be structured, represents clients before the Swedish Tax Agency (Skatteverket) and the administrative courts, and handles disputes. This is the role you need when legal risk, a complex ownership structure, or a conflict with the tax authority arises. The three roles complement each other – they do not replace each other.

An inquiry from the Swedish Tax Agency (Skatteverket) should be taken seriously from the first contact. Skatteverket rarely asks questions without already having identified an area of concern – it is the beginning of a formal process, not a routine administrative step.

You are required to respond fully and correctly under the Swedish Tax Procedures Act (skatteförfarandelagen, SFL ch. 37). However, you have no obligation to volunteer information beyond what is specifically requested. The balance between a complete and a damaging response is not always obvious – an answer that is technically correct but poorly structured can inadvertently signal further issues and prompt a broader investigation.

If the matter is straightforward, a careful written response may be sufficient. If the inquiry touches on complex transactions, ownership structures or prior periods with potential exposure, legal counsel should be engaged before you respond.

We advise owner-managed companies and private individuals on Swedish tax law – both nationally and internationally. Our core areas include the closely held company rules (3:12), tax surcharges and voluntary disclosure, Skatteverket audits and inquiries, director liability, permanent establishment, SINK and non-resident taxation, corporate restructuring and ownership matters.

We act both proactively – helping you structure transactions and ownership correctly from the outset – and reactively, representing you when a matter is under investigation or in dispute with the Swedish Tax Agency (Skatteverket) or the administrative courts.

We do not handle day-to-day bookkeeping or statutory audits. If you need an accounting consultant or auditor, we are happy to point you in the right direction.

We prioritise matters where Skatteverket has made contact, as timing is often critical. Response deadlines are set by Skatteverket and missing them can weaken your position significantly. Get in touch as soon as you receive any communication from the Swedish Tax Agency – the earlier we are involved, the more options are available to you.

We typically respond to new enquiries within two business days.

Yes – receiving a draft decision (förslag till beslut) is not the end of the process. You have the right to submit a written response before Skatteverket issues its final decision, and this is often where the most important argumentation takes place. Skatteverket does change its position when presented with well-founded legal arguments – a draft decision reflects the information available to Skatteverket at that point, not necessarily the correct legal outcome.

If the draft decision has already become a final decision, you can request a review (omprövning) by Skatteverket within six years, or appeal to the administrative court (förvaltningsrätten). Legal counsel at this stage can identify grounds that are not immediately obvious and significantly improve the prospects of a favourable outcome.

When you contact us, we will ask you to describe your situation briefly – what the matter concerns, any deadlines involved, and what you are looking to achieve. We will then assess whether and how we can help, and explain what the next steps would look like.

Before we can begin any engagement, we are required by Swedish law to complete a client verification process (KYC – Know Your Customer) under the Anti-Money Laundering Act (penningtvättslagen 2017:630). You can read more about what this involves on our KYC & Reporting Obligations page.

Get in touch at info@strathus.se or +46 709 85 38 00 – we respond within two business days.

Yes. We advise foreign companies with operations or employees in Sweden, international owners of Swedish companies, and individuals with cross-border tax obligations. Our areas of expertise include permanent establishment risk, SINK and non-resident taxation, tax treaties, VAT in cross-border transactions, and the Swedish closely held company rules (3:12) as they apply to non-resident owners.

We advise in both Swedish and English.

We are based in Malmö, Sweden. We work with clients across Sweden and advise internationally – the majority of our engagements are conducted digitally, which means location is rarely a practical obstacle. For clients outside Sweden, all communication can be handled in English by email, telephone or video call.

Yes. We advise private individuals on Swedish tax matters – including tax surcharges, voluntary disclosure, appeals against Skatteverket decisions, capital gains taxation, and tax issues arising from owning shares in a Swedish closely held company. We also advise individuals with international connections, including those who have emigrated from Sweden, non-residents with Swedish income, and foreign nationals with Swedish tax obligations.