Expansionsfondsskatt

English translation: Business & Corporate Expansion - Deferred ('Hold-Over') Relief-Scheme Tax

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:Expansionsfondsskatt
English translation:Business & Corporate Expansion - Deferred ('Hold-Over') Relief-Scheme Tax
Entered by: Adrian MM.

15:23 Jun 13, 2019
Swedish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Swedish term or phrase: Expansionsfondsskatt
Underlag för Expansionsfondsskatt

Unfortunately nothing else. It is part of a Self-Assessment form.

Tks!
Helena Grahn
United Kingdom
Local time: 09:53
(Swedish) Business & Corporate Expansion - (UK: EIS >) Deferred Relief-Scheme Tax
Explanation:
Seems to be a scheme for aktiebolag expansion tax relief or 'carry-forward' to a future year, a rough equivalent being available in quite a few English-speaking countries like the US, Ireland and Oz.

PS There are or have been so many types of tax and concomitant reliefs in the UK and Ireland, the chances are that there is or has been an equivalent some time or other. Cf. in the UK EIS - Enterprise Investment Scheme, previously known as the *Business Expansion Scehme*.

'Vad är expansionsfond?

Reglerna ger dig med enskild näringsverksamhet samma möjlighet som ägare till aktiebolag att utöka (expandera) verksamheten med medel som bara beskattats med bolagsskatt, det vill säga 22 procent. Resten av inkomstskatten samt egenavgifter eller särskild löneskatt (socialavgifter) betalar du när expansionsfonden återförs.'
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Adrian MM.
Austria
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4(Swedish) Business & Corporate Expansion - (UK: EIS >) Deferred Relief-Scheme Tax
Adrian MM.


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(Swedish) Business & Corporate Expansion - (UK: EIS >) Deferred Relief-Scheme Tax


Explanation:
Seems to be a scheme for aktiebolag expansion tax relief or 'carry-forward' to a future year, a rough equivalent being available in quite a few English-speaking countries like the US, Ireland and Oz.

PS There are or have been so many types of tax and concomitant reliefs in the UK and Ireland, the chances are that there is or has been an equivalent some time or other. Cf. in the UK EIS - Enterprise Investment Scheme, previously known as the *Business Expansion Scehme*.

'Vad är expansionsfond?

Reglerna ger dig med enskild näringsverksamhet samma möjlighet som ägare till aktiebolag att utöka (expandera) verksamheten med medel som bara beskattats med bolagsskatt, det vill säga 22 procent. Resten av inkomstskatten samt egenavgifter eller särskild löneskatt (socialavgifter) betalar du när expansionsfonden återförs.'

Example sentence(s):
  • UK: SP6/98 (30 November 1998) Enterprise Investment Scheme, Venture Capital Trusts, Capital Gains Tax/ Reinvestment Relief/ and Business Expansion Scheme - Loans to Investors

    Reference: http://www.skatteverket.se/foretagochorganisationer/drivafor...
    Reference: http://www.journalofaccountancy.com/issues/1999/jan/deductin...
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
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