- Sections 4.2.4 and example 2 regarding venture capital companies in the statement “Holding Companies”
- Deductibility of Value Added Tax” will no longer be applied.
- The statement was created to clarify the Swedish Tax Agency’s view on deductions for input tax related to venture capital companies.
- It states that venture capital companies engage in mixed activities when they have transactions consisting of exempt sales of shares and provide taxable services to subsidiary companies.
- However, the Administrative Court in Stockholm has ruled that the investment activities of venture capital companies are non-economic activities.
- The Swedish Tax Agency will develop its view in a new statement.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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