Analysis by Skeppsbron Skatt
The Swedish government is proposing changes to tax deductions for corporate deficits over previous years, effective from 1 January, 2025. The main proposal involves increasing the limit for deducting previous years’ deficits from 200% to 300% of the expenditure to acquire controlling influence.
Other changes include exceptions for certain acquisitions within a non-genuine group, an increase in the limit for individual ownership share to 20%, and modifications to the requirements for indirect acquisitions under the ‘herd’ rule.
Oscar Gustafsson and Johanna Weide Hagman from Skeppsbron Skatt provide a full analysis of this change and its potential effects on business which can be seen here.
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