Position: Exemption from tax liability for management of special investment funds

New: 2021-12-10

The Swedish Tax Agency considers that the exemption from tax liability for the management of special investment funds should be applied regardless of who provides the services. The exemption therefore applies to services that a fund manager purchases, provided that the services are those referred to in the exemption. The exception applies to both the asset management itself and such administrative services that are specific and essential to the management of the fund.

The exemption from tax liability does not presuppose that the service provider has overall responsibility for a specific function within the administration. The exemption only applies to services provided exclusively for the management of special investment funds.

Source: skatteverket.se

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