Fredrik Erneholm


With in-depth knowledge of VAT and indirect tax with over 10 years of experience, including working as an indirect tax manager for a major bank group as well as being the head of Bird & Bird's International VAT Group, I am now working with VAT and Analytics at EY in Stockholm.

My expertise covers the full range of indirect taxes and I have advised multi-national clients, particularly in relation to VAT on commercial transactions, intra-group transactions, aviation, IT, video gaming industry, digital e-services, energy sector, telecommunications and financial services.

I am also specialised in recovering input VAT, in particular partial exemption recovery methods, standard and sectorised methods.

Before joining EY I worked as the head of Bird & Bird's International VAT Group. Before joining Bird & Bird I worked as an indirect tax manager at one of the major banks in the Nordic countries where I was responsible for structuring the indirect tax function within the bank, a group comprising more than 90 entities in over 20 countries. I started my career at the Swedish Tax Agency in 2004, where I worked with corporate tax and VAT auditing with an emphasis on the financial services sector.

In addition, I have lectured on VAT at the Faculty of Law at Stockholm University. I am also the author of the Swedish contributions in the Bloomberg BNA, Bureau of National Affairs, Indirect Tax (VAT) Navigator, as well as the Pocket guide to VAT in Sweden and co-author of the Pocket guide to VAT on digital e-commerce.

I graduated from Stockholm University with a Master of Laws (LL.M.) in 2006.

  • Work
    • EY Sweden
  • Education
    • Master of Laws (LL.M.)