Glossary entry

Swedish term or phrase:

Expansionsfondsskatt

English translation:

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

Added to glossary by Adrian MM.
Jun 13, 2019 15:23
4 yrs ago
12 viewers *
Swedish term

Expansionsfondsskatt

Swedish to English Bus/Financial Law: Taxation & Customs
Underlag för Expansionsfondsskatt

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

Tks!
Change log

Jun 20, 2019 19:32: Adrian MM. changed "Edited KOG entry" from "<a href="/profile/625790">Helena Grahn's</a> old entry - "Expansionsfondsskatt"" to ""(Swedish) Business & Corporate Expansion - (UK: EIS >) Deferred Relief-Scheme Tax""

Discussion

Helena Grahn (asker) Jun 13, 2019:
? I am not sure there is a name for that here in the UK. It seems you can simply reduce your earning for one year so you can pay less tax and then pay the year after.

Proposed translations

1 hr
Selected

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

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:

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

Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Tks!"
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search