The Stockholm Kammarrätten (tribunal) announced 85 judgments concerning the taxation of income from venture capital funds, such as “carried interest.”
The judgments concern persons who have been active in companies that are part of different venture capital groups. In general, the outcome is that the dividend or capital gain received by these individuals is to be taxed in part as income from employment (instead of as income from capital). The tribunal essentially approved the position of the Swedish tax agency.
Read an April 2017 report (Swedish) prepared by the KPMG member firm in Sweden
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