- The expression “individual share sales” is used to clarify that it applies to sales of shares in cases other than securities trading that is not economic activity
- A holding company does not need to allocate the input tax on costs for share sales that occur outside the scope of VAT if the company only conducts taxable economic activity after the share sale
- It is important that the share sale has a direct and immediate connection to the company’s remaining business
- A holding company with taxable economic activity must allocate the input tax on costs for a share sale that has a direct and immediate connection to the company’s entire business if the company also performs transactions that are exempt from tax or conducts non-economic activity
- This applies both when the share sale occurs outside the scope of VAT and when the share sale is a transaction exempt from tax
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
