Sweden and the Stockholm region is one of Europe’s most competitive locations for corporate taxation. Sweden’s tax structure is transparent and efficient. It is designed to meet the needs of international investors.
Advantageous legislation
Swedish legislation has created a beneficial tax climate for enterprises that set up a subsidiary or holding company in Sweden.
Companies can benefit from advantageous tax rules, highly favorable structures for holding companies and tax relief for key foreign employees.
The tax package includes tax exemptions on capital gains and intra-group dividends, fully deductible interest payments, no thin-capitalization rules, and no or low withholding tax on dividends.
Low corporate tax
Corporate tax is low by international standards and is also based solely on a company’s annual profit; no license tax or local corporate tax is payable.
Tax frameworks for businesses compare very favorably with other OECD nations.
Read more about corporate taxes in Sweden »
Tax relief for key foreign employees
Sweden offers special income tax relief to encourage highly skilled people, such as international executives, experts, researchers and others with special skills, to work in Sweden.
The tax relief scheme makes it easier for foreign-owned and domestic companies to attract experts and other key people from abroad to work in Sweden.
The tax relief is motivated by the fact that foreign experts and others who live in Sweden for short periods cannot gain full advantage from Sweden’s social welfare and pension system.
In 2001–2009, more than 2,500 foreign experts were granted tax relief.
Read more about tax relief for key foreign employees »
Source: Invest Sweden