Sweden: Tax treatment of intra-group debt in Sweden

June 25, 2012

In early 2012, the Swedish Ministry of Finance issued radical proposals to change the corporate tax regime for intra-group debt. Nils Schmid of KPMG analyses the proposal and explains that, if implemented, the main change will be that all intra-group debt becomes in principle non-deductible.

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Sweden: Tax treatment of intra-group debt in Sweden

In early 2012, the Swedish Ministry of Finance issued radical proposals to change the corporate tax regime for intra-group debt. Nils Schmid of KPMG analyses the proposal and explains that, if implemented, the main change will be that all intra-group debt becomes in principle non-deductible.

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