Taxation of small and medium-sized enterprises
Publikation/Tidskrift/Serie: European Taxation
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.
- fiscal law: tax law
- finansrätt: skatterätt
- ISSN: 0014-3138