Sweden is Attractive for Investments in Private Equity Funds
Ekenberg & Andersson Advokatbyrå
by Eva Furén
Sweden has an attractive holding company regime. Capital gain on sale of certain shares and dividend distributed from the shares is tax exempt.
The holding regime makes it interesting for both Swedish and non-Swedish investors to set up private equity funds through a Swedish corporation in a tax efficient way. Except the significant tax advantages of investing through a Swedish limited corporation (Aktiebolag) it is also possible to tailor make the repatriation of profit to the investors adapting the needs of each investor by using preference shares in the company.
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