Investeraravdrag (Swedish investor tax deduction)
Skatteverket (Swedish Tax Agency)
Investors deduct 50% of what they pay for shares, up to SEK 650,000 a year (shares worth SEK 1.3 million)
Private individuals who buy shares in a small company at its formation or in a new share issue can deduct half of the payment in the capital income category, which makes it easier for startups to raise money from angels.
- Eligibility
- The investor must be an individual; the company must be small (fewer than 50 employees, net sales or balance sheet total of at most SEK 80 million) and meet the wage-base (at least SEK 300,000) and other conditions on the Skatteverket page.
- Available in
Sweden- Benefits
- Deduction of up to SEK 650,000 per person and year; the example on the page shows a SEK 25,000 deduction giving a SEK 7,500 tax reduction.
- Details
- Tiers, how to apply, what to watch out for and sources are free with an account.
