DLA Piper UK LLP
On October 17, 2019, the Swedish government published an official report proposing a new regulation on postponement of payments of withholding ...
The package also included cuts to the corporate tax rate in two stages: from 22% to 21.4% starting 1 January 2019, then to 20.6% from 1 January 2021.
Baker & McKenzie
The Swedish Tax Agency presented on 28 December 2010 a legal
position paper (131 623316-08/111) regarding the application of the
Swedish transfer of a going concern (TOGC) VAT exemption.
Baker & McKenzie
In a legal position paper dated 19 January 2011 (131
780946-10/11), the Swedish Tax Agency has confirmed its previously
announced strict position to the effect that a transfer of a going
concern ("TOGC") VAT exemption cannot be applied in case
of share transfers.
Dorsey & Whitney LLP
Sweden operates a system under which a company may make a group contribution to another company. The group contribution is deducted from the taxable profits of the contributing company and is accounted for as taxable income by the recipient company.
Corporate income tax is based on the company’s worldwide taxable business income computed according to the accrual method of accounting. Dividends on shares held for business purposes are normally tax free.
Sweden has implemented new participation exemption rules, making Sweden a competitive country for the establishment of holding companies. In general capital gains on shares held for business purposes are exempt from capital gains taxation. The regime is based on the concept that dividends and capital gains on foreign participations are exempt from tax under the same conditions as capital gains and dividends related to Swedish shares.
Advokatfirman Hamilton & Co
Over the past several years Sweden has prepared new and from an international perspective very competitive rules, which make Swedish limited liability companies (Sw. Aktiebolag) very attractive as holding companies in international corporate structures