The Swedish government decided in January 2011 to appoint a committee of inquiry to revise the current corporate tax code. The assignment was to be presented in three stages and the committee has already delivered two interim reports, “Skatteincitament för riskkapital (SOU 2012:13)” and “Skatteincitament för forskning och utveckling (SOU 2012:66)”. These interim reports concern risk capital and research & development.
The corporate tax reform committee has now presented its third and last report, “Neutral bolagsskatt för ökad effektivitet och stabilitet” to the department of finance.
See the committee’s summary here.
Please do not hesitate to contact us if you have any questions regarding the report and the potential effects it may have for you.