Glossary entry (derived from question below)
Swedish term or phrase:
Expansionsfondsskatt
English translation:
Business & Corporate Expansion - Deferred ('Hold-Over') Relief-Scheme Tax
Swedish term
Expansionsfondsskatt
Unfortunately nothing else. It is part of a Self-Assessment form.
Tks!
4 | (Swedish) Business & Corporate Expansion - (UK: EIS >) Deferred Relief-Scheme Tax | Adrian MM. |
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""
Proposed translations
(Swedish) Business & Corporate Expansion - (UK: EIS >) Deferred Relief-Scheme Tax
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.'
UK: SP6/98 (30 November 1998) Enterprise Investment Scheme, Venture Capital Trusts, Capital Gains Tax/ Reinvestment Relief/ and Business Expansion Scheme - Loans to Investors
http://www.journalofaccountancy.com/issues/1999/jan/deductingthecostofbusinessexpansion.html
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