- Is there a specific tax regime for carried interest in your jurisdiction?
- What is the applicable tax treatment?
- Under which conditions are the regime applicable?
- Who are the beneficiaries?
- Which types of funds are concerned?
- Is carried interest subject to social security in your jurisdiction?
- Any other key information?
jurisdiction
1. Is there a specific tax regime for carried interest in your jurisdiction?
No.
2. What is the applicable tax treatment?
There is no dedicated statutory regime, carried interest is characterized under general Swedish tax principles as either employment income or capital income. For employment income, employer’s social security contribution of 31.42% applies. For capital income: no employer’s social security contribution applies.
3. Under which conditions are the regime applicable?
No carried‑interest specific statutory conditions are applicable.
4. Who are the beneficiaries?
No specific class of beneficiaries is applicable, considering there is no carried-interest statutory regime.
5. Which types of funds are concerned?
No specific limitation by fund type is applicable, considering there is no carried-interest statutory regime.
6. Is carried interest subject to social security in your jurisdiction?
Only where carried interest is characterized as employment income, the employer’s contribution noted above applies.
7. Any other key information?
No.
