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Business environment
- Northern Europe
- Member of the European Union
- Not part of the Euro zone
- 9.5 million people
Sweden Business environment Northern Europe Member of the European - - PowerPoint PPT Presentation
Sweden Business environment Northern Europe Member of the European - - PowerPoint PPT Presentation
Doing Business in Sweden Business environment Northern Europe Member of the European Union Not part of the Euro zone 9.5 million people Investment Incentives Extensive double tax treaty network, >80 Tax exemptions on
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Investment Incentives
- Extensive double tax treaty network, >80
- Tax exemptions on capital gains and dividends
from business related shares
- No exchange controls
- Losses can be carried forward indefinitely
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Taxes and fees
Corporate
- Income tax rate from year 2013: 22.0 %
- Strong connection between financial income and
taxable income
- Social costs are paid only by employer
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Limited liability company
- Most used form
- In Swedish = Aktiebolag, AB
- Share capital approx 6,000 Euro / 8,000 USD
- Off-the-shelf solution - an easy way to start
- Half of the board members must be resident
within the EEA – may apply for exemption
- Normally no personal liability for shareholders
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Real Estate
- Uncomplicated procedure for investing in
commercial and industrial property
- No restrictions on foreign ownership
- The Swedish Land Register
- all properties in one register
- owner, location, mortgages, easements etc
- Sale of property through legal entities
- reduces transaction costs
- exempt from capital gains tax
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The Swedish people
- Directness
- Flat structure and low levels of hierarchy
- Consensus and compromise
- Reserved
- Coffee breaks!
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+46 (0) 31 778 33 21 +46 (0) 70 628 04 62 cwn@frejs.se
Caisa Westin
Authorized Public Accountant Partner
www.frejs.se
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