Amendments on taxation of owners of small and medium-size enterprises

On 27 October 2005, a proposal (Prop. 2005/06:40) was submitted to the parliament to amend the rules on taxation of dividends and capital gains income received by the owners of small and medium-sized enterprises (SMEs) from their participation in the SMEs. If approved, the new amendments will enter into force on 1 January 2006. The amendments presented in the report remain basically unchanged; however, there is one major difference put forward in the proposal, which is summarized below.

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