This book deals with basic Swedish income tax law for sole traders, partnerships and limited companies, with regard to taxable income, deductible expenses and tax issues related to the annual accounts. In addition, separate chapters deal with special fields such as close companies, business transfers, taxation of groups and restructuring. The book aims to give the reader an orientation. With the help of the book simple questions can be solved immediately. The reader should also be able to recognize when there is a need for more detailed research that requires the use of Swedish-language materials.

This book deals with basic Swedish income tax law for sole traders, partnerships and limited companies, with regard to taxable income, deductible expenses and tax issues related to the annual accounts. In addition, separate chapters deal with special fields such as close companies, business transfers, taxation of groups and restructuring. The book aims to give the reader an orientation. With the help of the book simple questions can be solved immediately. The reader should also be able to recognize when there is a need for more detailed research that requires the use of Swedish-language materials.

This book deals with basic Swedish income tax law for sole traders, partnerships and limited companies, with regard to taxable income, deductible expenses and tax issues related to the annual accounts. In addition, separate chapters deal with special fields such as close companies, business transfers, taxation of groups and restructuring. The book aims to give the reader an orientation. With the help of the book simple questions can be solved immediately. The reader should also be able to recognize when there is a need for more detailed research that requires the use of Swedish-language materials.