The following are the main Swedish tax measures as approved as part of the Budget for 2017:
- An increase in the individual income tax lower and upper bracket thresholds as follows:
- up to SEK 438,900 - 0%
- over SEK 438,900 up to SEK 638,500 - 20%
- over SEK 638,500 - 25%
- The disallowance of deductions for interest expense on certain subordinated debt securities in the financial sector governed by Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms…