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Do I calculate the tax when I receive the mining reward or when I sell it?

Both of them. When you receive the mining reward you should calculate the tax as "Inkomst av tjänst". When you sell it, you should calculate "inkomst av kapital".

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Does the tax depend on the tax of my regular income (30%/50% etc)?

The "inkomst av tjänst" depends on you regular income. The "inkomst av kapital" does not. However, "inkomst av kapital" may depend on "utgift av kapital".

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Is there any advantage of creating a company (enskild or aktiebolag) do run the activities?

This is complex. Do you own the company to 100% yourself? In what jurisdiction is the company located? Do you have both active and passive income from the company? You should probably consult a lawyer.

mardul

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