Sweden: Proposed legislation on cross-border divisions, conversions and mergers between EU member states

The changes are proposed to become effective 31 January 2023.

The changes are proposed to become effective 31 January 2023.

The government submitted to the national parliament (Riksdag) proposed legislation providing new rules for cross-border divisions, conversions and mergers between EU member states. The changes are proposed to become effective 31 January 2023.

The KPMG member firm in Sweden prepared a series of three articles to discuss the proposed legislation, the first one of which focused on cross-border conversions. Read TaxNewsFlash.

The second article focuses on cross-border mergers. Read TaxNewsFlash.

This third and final article focuses on cross-border sharing.

Read a November 2022 report (Swedish) prepared by the KPMG member firm in Sweden

 

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