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Tax proposals in the autumn budget for 2018 – a summary

Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within ...

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3:12-Proposal – Replies from the second round of consultation

The consultation replies to the Government’s re-worked proposal for changed 3:12 regulations for closely held companies have now been ...

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Generation change in family-owned company comprised to be tax avoidance

A shareholders striving to achieve the same tax effect as his partner in a sale of family-owned company to an immediate family member, with ...

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The Swedish Tax Agency releases its report on interest expense deduction in the corporate sector

The Tax Agency has stated that interest deductions equivalent to SEK 16 billion have been denied during 2015. Legal processes are expected ...

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Generational succession on the same tax terms as an external sale

The Revenue Law Commission has established that indirectly owned shares in a dormant company containing capital due to sale of the family ...

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