Sweden: trusts and foreign foundations in Swedish tax law

被引：1

作者：

Kleist, David ^{[1
,2
]}

机构：

[1] Univ Gothenburg, Sch Business Econ & Law, Nils Ericsonsgatan 17,Box 11025, S-40421 Gothenburg, Sweden

[2] Advokatfirman Vinge KB, S-40421 Gothenburg, Sweden

来源：

TRUSTS & TRUSTEES | 2011年 / 17卷 / 06期

关键词：

D O I：

10.1093/tandt/ttr051

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

Sweden does not have domestic trust regulation and is not a party to the 1985 Hague Convention on the Law Applicable to Trusts and on their Recognition. Furthermore, only a few cases on trusts and foreign foundations have been decided by the highest tax court in Sweden. The Swedish tax treatment of trusts and foreign foundations is therefore unclear, but is likely to be given more attention due to Sweden's recent conclusion of a number of tax information exchange agreements. Although there are many unclarities, some conclusions can be drawn on the basis of the cases and relevant legal provisions.

引用

页码：622 / 629

页数：8