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Learn moreReport proposes to tax carried interest under 3:12 rules effective January 1, 2026
The report on the government’s study of the taxation of income from a special share of profits in venture capital funds (“carried interest”) was published on January 28, 2025.
The report proposes to tax such income under rules similar to those that apply to qualifying shares in closely held companies (the “3:12 rules”). Under those rules, a dividend or capital gain can be taxed in whole or in part as income from services instead of as income from capital.
It is proposed that the changes would become effective January 1, 2026.
Read a January 2025 report (Swedish) prepared by the KPMG member firm in Sweden
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