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Swedish review of the taxation of carried interest

by Victor Elovsson and Ebba Perman Borg

Published:

Digital electronics. Photo.

As reported by Schjødt on 20 August 2024, the Swedish government commissioned the Ministry of Finance and a designated investigator to review the taxation of carried interest. 

A key reason for the uncertain tax treatment of carried interest, is that Sweden lacks specific rules governing the taxation of income in the form of carried interest. The purpose of the review is to suggest rules that increase the clarity and consistency. The commission was published on 6 August 2024 and the results are expected to be presented no later than on 20 January 2025.

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