LOL Yes, I guess I do. I just want to say that my main area of expertise is VAT so please do not take my answers too serious.
I'm sure that more people than me denies that ALL people are wealthy in Sweden
Well, about Master Training. Some of the expenses, like the move and the trip to Majorca, are undoubtedly private expenses unless they had a conference at Majorca or something but it does not seem that way. However, other expenses were expensive gifts to important clients and I think that definitely can be classed as a business expense. However, we have rules about how expensive gifts you can give clients. If you exceed the limits set out in those rules, the gifts can be classed as bribes.
Master Training has to pay a penalty that is 40 percent of the amount that has been "cheated" from the tax authority. (And of course pay the tax they had to pay to start with).
But this is very difficult and it is very subjective if an expense should be considered as made for the business or as a private expense.