Sweden: Sweden proposes to reduce the corporate income tax rate to 22% and apply new Interest Stripping Restrictions from 2013

Real Estate Tax Services Newsalert ()

On 20 September 2012, the Swedish government’s budget proposal for 2013 included a formal bill to the Parliament for enactment, which proposes both a reduction of the Swedish corporate income tax rate to 22% and amended interest stripping restriction for interest expenses accruing after 31 December 2012. 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 specially defined group.

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