Proposal to clarify rules on set-off of capital losses on unquoted and quoted participations

On 18 April 2006, the government submitted a proposal to the parliament (Prop. 2005/06:125) including, amongst others, minor amendments to clarify the rules on set-off of capital losses on unquoted and quoted participations (delägarrätter) such as shares, unquoted convertibles and options. If approved, the above-mentioned rules will enter into force on 1 July 2006 and become applicable for the first time during assessment year 2007. The main features of the proposals are summarized below.…