Taxation of small and medium-sized enterprises

Mats Tjernberg, Peter Melz

Research output: Contribution to journalArticle


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.
Original languageEnglish
Pages (from-to)473-478
JournalEuropean Taxation
Issue number10
Publication statusPublished - 2000

Subject classification (UKÄ)

  • Law

Free keywords

  • fiscal law: tax law
  • finansrätt: skatterätt


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