Investment deduction, December 2013
On December 1, 2013, the Swedish government introduced a new legislation on deduction for investors. Please find below a short summary of the main features of the new investment deduction.
The investment deduction is aimed at natural persons. Deduction can be granted for acquisition of shares either in connection with the formation of a company or in connection with a new issue of shares that takes place after November 30, 2013.