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Taxation of small and medium-sized enterprises

Publiceringsår: 2000
Språk: Engelska
Sidor: 473-478
Publikation/Tidskrift/Serie: European Taxation
Volym: 40
Nummer: 10
Dokumenttyp: Artikel i tidskrift
Förlag: International Bureau of Fiscal Documentation IBFD


Sweden does not have a legal definition of small and medium-sized enterprises (SMEs). There are, however, special tax rules which apply to unquoted companies and close companies. A "close company" is defined in the statutes as a company or an economic association in which a small number of people, directly or indirectly, own shares representing more than 50% of the voting rights. Close companies are subject to special tax regulations in order to prevent the exploitation of the possibility to conclude a contract between a close company and its shareholders. Since 1997, shares in unquoted companies have been subjected to limited relief, at the shareholder level, from economic double taxation.


  • Law
  • fiscal law: tax law
  • finansrätt: skatterätt


  • ISSN: 0014-3138

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