The Swedish Official Gazette Dec. 5 published Law Nos. SFS 2023:799, SFS 2023:796, SFS 2023:789, SFS 2023:788, SFS 2023:759, SFS 2023:758, and SFS 2023:757, amending various provisions of the Income Tax Act. The laws include measures: 1) extending tax relief for seven years for qualifying nonresident experts, including researchers and other key individuals, with specified conditions, for stays in Sweden beginning on or after March 31; 2) setting a 20 percent income tax rate for annual income exceeding 598,500 Swedish kronor (US$57,286), for tax years beginning after Dec. 31; 3) allowing share redemptions to be treated as dividends upon disposal .
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