On 31 March 2010, the government presented to the parliament a Bill (Prop. 2009/10:194) amending the rules on cross-border group contributions. The Bill is based on the draft Bill published in September 2009.
The government proposes that the current deduction for a subsidiary's final loss available for resident parent company would be extended to include subsidiaries resident in another EU country. The deduction would be granted if the parent company holds at l…