Sweden's Ministry of Finance has announced a package of tax proposals for consultation that will form the basis for budget negotiations in the autumn. One of the main proposals is for improved and simplified rules on loss carry-forwards following a change in ownership. Proposed changes include:
- An increase in the deductible amount (threshold) of prior year losses after a change in ownership from 200% to 300% of the cost of acquiring control of a loss-making company;
- The introduction of an e…