Sweden is looking at the tax treatment of entrepreneurs, start ups and small businesses with a view to improving the competitiveness of the country’s business and increasing employment. An investigation has been launched to consider the changes required to increase the ability of small enterprises to attract skilled staff and to increase the prospects for economic growth.
The investigation will look at the current incentive programs and compare the taxation of SMEs and start ups in other countries. The investigation will consider how the tax rules influence the design of incentive programs and look at the rules for valuing SMEs for the purpose of their inclusion in incentive programs.
The need for any other changes in tax laws will be examined with a view to making them more relevant to the recruitment and retention of key staff. Suitable changes to the tax law will be recommended, including changes to procedural rules. A report is to be issued by 1 October 2015.
The report on these findings is due by October. 1 2015.
