Ebba Perman Borg
Partner
Stockholm
Newsletter
Report with proposed rules on taxation of carried interest
by Ebba Perman Borg
Published:
As reported by Schjødt on 28 January 2025 (see link here), the special investigator on the taxation of carried interest handed a delayed memorandum on the taxation of carried interest to the Swedish Ministry of Finance on the same day.
The memorandum proposes new rules targeting profit shares in private equity funds, representing a welcomed step towards more predictable tax rules and greater legal certainty.
The rules are proposed to fall under the 3:12 framework, which means that part of the income will be taxable at progressive rates (up to 54%) and part will be taxable as capital income (20–30%).
The Ministry of Finance is likely to present the proposed carry-rules together with the revised 3:12 rules, which were proposed last year (please see our previous article on the 3:12 rules here). The joint proposal is expected to be presented later in May, an Schjødt's tax team is closely monitoring the development.
