New Swedish limitation of interest deductions

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

New Swedish limitation of interest deductions

June 30 2012
skateverket-puff.jpg

On June 8 2012, the Swedish government proposed new legislation which will entail further restrictions on the deductibility of interest expenses on inter-company loans. Peter Utterström of Delphi presents the main features of the legislation, how it has been received, and necessary actions to take if the bill is adopted.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

FeatureSponsoredITR MagazineJuly / August 2012
more across site & shared bottom lb ros

More from across our site

Direct Tax
futuristic airport
The UN Tax Convention’s Article 8: myths and misconceptions
While UN proposals to shift airline taxation from a residence-based system to a source-state one are not set in stone, ex-British Airways CEO Willie Walsh warns they would increase costs and complexity
Willie Walsh, December 02 2025
Direct Tax
Alejandro Torres resized.jpg
Mastering dispute resolution mechanisms with Alejandro Torres
Von Wobeser y Sierra’s head of tax shares best practices for resolving tax controversy and touts his firm’s founding partner as an exemplar of legal practice
December 01 2025
Rankings analysis
Copy of ITR World Tax 2026 website - 1200x627 (3).png
World Tax Rankings 2026: Deloitte and DLA Piper are top of the world
ITR concludes its analysis of World Tax’s rankings for 2026 by highlighting the firms that stood out most on a global scale
Tom Baker, December 01 2025
Direct Tax
justice-tp-disputes-600x375
A taxing week: global tax disputes predictions for 2026
Experts from law firm Kennedys outline the key tax disputes trends set to define 2026, ranging from increased enforcement to continued tariff drama and AI usage
Andy Brown, November 28 2025
Direct Tax
G20 South Africa
This week in tax: G20 leaders commit to addressing pillar two concerns
They also warned against an ‘unnecessary duplication of efforts’ in UN tax convention negotiations; in other news, White & Case has hired Freshfields’ former French tax head
Sam Sholli, November 28 2025
Awards
wbl EMEA 2026@4x.png
2026 Women in Business Law EMEA Awards: submissions now open
Submit your nominations to this year's WIBL EMEA Awards by 16 February 2026
James Wilson, November 27 2025
Transfer Pricing
Business loss
Transfer pricing and loss situations
Defending loss situations in TP is not about denying the existence of losses but about showing, through proactive measures, that the losses reflect genuine commercial realities
Jelena Mihić Munjić, November 27 2025
Direct Tax
Rachel_Reeves_and_Keir_Starmer.jpg
UK Autumn Budget prompts mixed reactions from advisers
Further empowerment of HMRC enforcement has been praised, but the pre-Budget OBR leak was described as ‘shambolic’
Sam Sholli, November 26 2025
Direct Tax
AI in Tax Forum 2
Reflections on the ITR AI in Tax Forum 2025
Michel Braun of WTS Digital reviews ITR’s inaugural AI in tax event, and concludes that AI will enhance, not replace, the tax professional
Michel Braun, November 26 2025
Indirect Tax
Aerial view of Christ and Botafogo Bay from high angle.
Local advisers praise OECD paper on Brazil VAT reform
The report is solid and balanced as it correctly underscores the ambitious institutional redesign that Brazil has undertaken in adopting a dual VAT model, experts tell ITR
Sam Sholli, November 25 2025
Gift this article