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Brexit 2021-01-01

Update for filial and other entity positions (AB board members as well).

Since the exact Brexit leaving terms are not 100% sure yet, a lot can come in last minute or change, but from Commercial Registry point of view one thing has to be done now:

All the VD and Vice VD-s (directors) of the filial who are residents of UK, now become outside of EU residents and since the requirement of the filial director is to be EU resident, a residency waiver request has to be sent in (“Dispense” in Swedish) before January 2021.

Next year (2021), an Annual Report has to be sent in for filial mother company and filial Swedish side reports.

For VAT matters between EU and UK, it is clear already: All the rules for VAT will be the same as for non-EU after the transition period.

The other taxation matters are not decided yet. Depending on final exit terms, the Tax Agency will release statement when it is due.

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