Rapport Publicerad: 2010-03-22

Five years with no inheritance and gift taxes

It has now been five years since Swedish inheritance and gift taxes were repealed. On the 16th of December 2004, the Riksdag repealed the inheritance and gift taxes. Originally, the repeal was to have taken effect on 1st January 2005, but when the tsunami disaster occurred, the Riksdag voted to repeal the taxes retroactively to 17th December 2004.

In order to arrive at a picture of how the repeal of taxes associated with generational change has affected family businesses, the Confederation of Swedish Enterprise interviewed attorneys, bankers, accountants, business brokers and other relevant market players. The interviews were conducted by Christofer Pihl and Nima Sanandaji, both of the think tank Captus.