Buying or selling shares, a company or property in Sweden? Skattepunkten helps you understand the Swedish tax consequences and plan the transaction, including when the buyer, seller or owner is based abroad.
The seller's tax position and the buyer's acquisition costs and potential deductions need to be considered together with ownership, financing, agreements and timing. We explain the Swedish issues in English and help you assess the alternatives before the transaction takes place.

Before a purchase, sale or ownership change
Planning a purchase or sale?
Tell us what is to be transferred, who is involved and when you expect the transaction to take place. We can then identify the Swedish tax questions and the records needed for an initial assessment. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
From planning to tax reporting
How we help with purchases, sales and transfers
A transaction involves more than the purchase price. We help you identify the tax questions, review the relevant records and understand what needs to be considered before, during and after the transfer.
Shares & ownership changes
We assess the Swedish tax questions when shares are bought, sold or transferred, considering both the owner and the type of shares involved.
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- Listed and unlisted shares
- Closely held companies, qualified shares and the 3:12 rules
- Acquisition costs, capital gains and supporting records
- Owners abroad, tax residence and relevant tax treaties
- … and more
Company & business sales
We help you compare the tax consequences of a share deal and an asset deal before the transaction structure and terms are settled.
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- Selling shares or transferring business assets
- The seller's tax position and the buyer's tax bases
- Potential depreciation deductions and acquisition costs
- Holding structures, restructuring and succession planning
- … and more
Property transactions
We review the Swedish tax consequences of buying or selling property, taking account of its use, ownership and any international connections.
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- Residential and commercial property
- Direct ownership and property held through a company
- Capital gains, improvement costs and previous deductions
- Swedish property owned by individuals or companies abroad
- … and more
A clear path through the transaction
How we work
- 1
Describe the transaction
Tell us what you plan to buy or sell, who is involved, the countries concerned and the intended timetable. We clarify which party we would advise and the scope of the assignment.
- 2
Review ownership and records
We review the relevant ownership history, acquisition costs, tax values, financing and draft agreements. This helps identify what needs to be assessed before you commit.
- 3
Assess the tax alternatives
We explain the Swedish tax consequences of the proposed structure and timing. Where relevant, we consider restructuring and coordinate with advisers in other countries.
- 4
Support the next steps
Within the agreed assignment, we assist with records for implementation, accounting and tax reporting after the transaction. Legal and other specialist work is coordinated where needed.
Swedish transaction questions explained in English
Frequently asked questions about purchases and sales
What should I prepare before buying or selling?
Start with the ownership details, acquisition records, accounts, draft agreements and proposed timetable. Explain what is being transferred and which individuals, companies and countries are involved.
What is the difference between a share deal and an asset deal?
In a share deal, the ownership of the company changes. In an asset deal, specified assets or business operations are transferred. The structure can affect both the seller's taxation and the buyer's tax position.
How is a sale of shares taxed in Sweden?
The assessment depends on the owner, the type of shares, acquisition costs and other circumstances. Closely held companies and qualified shares may involve the 3:12 rules. Tax residence and any applicable treaty also need to be considered for an owner abroad.
Can Swedish tax apply if I live outside Sweden?
Living abroad does not by itself settle the tax treatment of a Swedish transaction. We review the asset, your tax residence, previous connections with Sweden and any relevant tax treaty. The position in your country of residence may also need local advice.
Can a buyer claim depreciation after an acquisition?
The possibilities depend on what is acquired, how the acquisition is structured and the applicable rules. We review acquisition costs and tax bases; a share purchase does not automatically give the same depreciation opportunities as an asset purchase.
Should a business be restructured before a sale?
Sometimes a restructuring is worth considering, but it is not automatically beneficial or tax-free. The proposed steps, timing and consequences for each party need to be assessed before agreements are signed or assets are moved.
What matters when selling Swedish property?
The owner, use and classification of the property affect the assessment. Acquisition costs, improvement costs, selling expenses, earlier deductions and any previous deferral may need to be reviewed. Property held through a company requires a different analysis from a direct sale.
Can you advise both the buyer and the seller?
We usually advise one party in the same transaction. Any proposed involvement with both parties requires their agreement and an assessment of conflicts of interest. We clarify our role and the scope before accepting an assignment.
Can you help with the tax return after the transaction?
Yes. Within the agreed assignment, we can review the records, assess how the transaction should be reported and help prepare the relevant Swedish tax return information. Cross-border reporting may need coordination with a local adviser.
When should we contact you?
Preferably before binding agreements are signed. You do not need to have every detail settled: describe the transaction and your questions, and we can help identify the information and tax issues that need attention.

Want help planning a purchase or sale?
Register as a new client so we can consider how we can help you. Registration is not an order. If you have any questions before submitting your registration, you are always welcome to contact us.

Swedish expertise with international reach
Coordinating a cross-border transaction
When a purchase or sale involves owners, companies or property in more than one country, the Swedish assessment needs to fit with the advice in the other countries involved. Through ETL GLOBAL, Skattepunkten can coordinate with relevant local specialists when needed.
You retain a clear contact in Sweden. Accounting, company-law and other advisers can be involved where relevant to the agreed assignment.
Official guidance in English
Relevant links
English-language guidance on buying a business, selling shares and handling Swedish residential property. The property guidance for owners living abroad may also be useful.
This page provides general information, not an assessment of a particular transaction. The tax treatment depends on the asset, ownership, acquisition costs, agreements, tax residence, relevant tax year and other circumstances. Cross-border transactions may also require advice on the other countries' rules and applicable tax treaties.