New: 2022-02-25
The Swedish Tax Agency thus considers that it is required that the holding company participates in the management of the particular company that is acquired . To only participate in the management of e.g. a company owned by a subsidiary does not mean that the shares in the subsidiary are part of an economic activity. This view has also been shared by the Court of Appeal (KRNS 2021-12-21, case no. 1318-20).
Source: skatteverket.se
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