Sweden: Judgments on taxation of “carried interest” | KPMG | GLOBAL
Share with your friends

Sweden: Judgments on taxation of “carried interest”

Sweden: Judgments on taxation of “carried interest”

The Stockholm Kammarrätten (tribunal) announced 85 judgments concerning the taxation of income from venture capital funds, such as “carried interest.”


Related content

The judgments concern persons who have been active in companies that are part of different venture capital groups. In general, the outcome is that the dividend or capital gain received by these individuals is to be taxed in part as income from employment (instead of as income from capital). The tribunal essentially approved the position of the Swedish tax agency.


Read an April 2017 report (Swedish) prepared by the KPMG member firm in Sweden

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal