Taxation of small and medium-sized enterprises

Research output: Contribution to journalArticle

Abstract

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.

Details

Authors
Organisations
Research areas and keywords

Subject classification (UKÄ) – MANDATORY

  • Law

Keywords

  • fiscal law: tax law, finansrätt: skatterätt
Original languageEnglish
Pages (from-to)473-478
JournalEuropean Taxation
Volume40
Issue number10
Publication statusPublished - 2000
Publication categoryResearch
Peer-reviewedNo