The following is a description of the facts at the time of preparation of the brochure, for specific individual advice contact a tax specialist:
If the investment is made by a private individual, the following applies:
Natural persons and the death estate which are indefinitely taxable in Sweden are taxed for all capital income such as interest and capital gain as income from capital at a tax rate of 30 percent.
If the investment is made by a limited company, the following applies:
For limited liability companies, all income, including capital gains and interest income in the income category, is taxed at a tax rate of 22 percent.