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Swedish Tax Agency Requires Recovery of State Aid Provided through the Payment of Employer Contributions During Corporate Reorganizations

|Approved Changes|Sweden
Sweden

The Swedish Tax Agency has published a notice on its position regarding the government's payment of employer contributions on guaranteed salary payments during a company reorganization. Under the Pay Guarantee Act, where employees do not receive their salary from their employer in the event of bankruptcy or company reorganization, a salary guarantee will be paid out by the government, which also includes the payment of the employer contributions on the salary. According to the notice, it has…

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