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Hello,

I would be very grateful to know how the (unlisted) company value is calculated in Sweden. Especially in cases where the tax officials might have some formulas to calculate the value. e.g. when there might be reason to valuate the company for some other reasons than sale (e.g. inheritance or divorce) or there are reasons to compare other valuation claims with other calculation methods. For example, someone has a succesfull business making plenty of profit and having lots of assets, but then it is sold to someone with 1kr - in this case there would be a suspicion that this sales price is not genuine, but the reason is to avoid taxes etc. Are there some straight rules to those? Are they compared to some references, and what about in cases when such references are not available? Also, in case you have some legislation, guidances, studies, reasoning or references related to that in English, it would be great, but even some Swedish sources would be helpful and I would try to get by them.

3 Comments
  1. anon
    D Andersson
    Jul 06, 2018

    Hi!

    In Sweden you can sell a company without tax consequence for a price under the market value if it is done between two private persons, two companies or from a private person to a company and as long as the person/companies is situated in Sweden or EES. In Sweden there is no tax on gifts or inheritance. Sometimes Skatteverket makes a market evaluation and the common method is to compare the assets with the liabilities for example if the value of the assets is 500 000 and the liabilities are 350 000 the market value is 150 000. This is an easy method but does very seldom show the market value since it doesn´t show the future expectations of the company etc.

    Kind regards

    Daniel

    Daniel Andersson är skattejurist hos Skattepunkten AB

  1. anon
    embassador
    Jul 07, 2018

    Thanks! Just out of curiosity - do you know how it was before 2004 when the gift and inheritance taxes were removed?

  1. anon
    D Andersson
    Jul 09, 2018

    Hi!

    I´m not 100 percent sure but why I heard Skatteverket compared the value of the assets and liabilities.

    Kind regards

    Daniel

    Daniel Andersson är skattejurist hos Skattepunkten AB