Sweden: New Swedish Interest Stripping Restrictions to apply from 2013?

Real Estate Tax Services Newsalert ()

On 22 March 2012, the Swedish Ministry of Finance presented a memorandum with proposed measures for preventing tax planning through interest deductions, with the aim of protecting the Swedish corporate taxation base. The current tax regulations on deductions of intra-group debt, which have been applicable since 2009, are to be extended to apply to interest expenses on all debts within a given group.

All issues of Real Estate Tax Services Newsalert

Jun 2013 NewsAlert − Real Estate Tax Services
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Jun 2013 NewsAlert − Real Estate Tax Services
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Oct 2012 Poland: Changes to the Polish Corporate Income Tax Law
Oct 2012 Sweden: Sweden proposes to reduce the corporate income tax rate to 22% and apply new Interest Stripping Restrictions from 2013
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May 2012 Luxembourg: Luxembourg real estate owning companies – minimum charge to corporate income tax
May 2012 Australia: Managed Investment Trust Update
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Apr 2012 Germany: New Double Tax Treaty signed between Germany and Luxembourg
Apr 2012 Sweden: New Swedish Interest Stripping Restrictions to apply from 2013?
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Mar 2012 Austria: Fiscal Stability Package 2012: Planned Tax Law Amendments in Real Estate Taxation
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Mar 2012 Germany: Relief from German withholding taxation for non-resident parent entities tightened
Feb 2012 France / Luxembourg: Proposed renegotiation of the France-Luxembourg double tax treaty
Feb 2012 United States: Long-awaited proposed FATCA regulations issued
Jan 2012 Ireland: Irish Budget 2012 ― What does it mean for you?
Jan 2012 Spain: New Spanish Government approves measures to reduce public deficit and makes tax amendments for years 2012-2013
Dec 2011 Italy: The new tax regime of Italian Real Estate Investment Funds
Nov 2011 Germany: Sale of bad debts without recourse is not a provision of services
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May 2011 Spain: German real estate funds: An update on the tax optimization alternatives in Spain
May 2011 Luxembourg: Tax Authorities issue Circulars on Intra-group Financing Activities
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Mar 2011 Netherlands
Feb 2011 Luxembourg: Issue 4
Feb 2011 France: issue 3
Feb 2011 Germany: Issue 1
Feb 2011 Spain: Issue 2