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Temporary law on tax respite: postponing or preventing bankruptcies?

February 2011 - Tax & Private Client. Legal Developments by Wistrand.

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The rate at which corporate bankruptcies occur depends on a variety of factors. In Sweden, one of these factors may be the temporary law on tax respite. The tax payments that were delayed fall due on January 17 2011.


As in most countries, corporate bankruptcies increased in Sweden in 2009, but decreased again in 2010. During 2008, 6,298 companies were declared bankrupt. During 2009, the number increased to 7,638. From January to November 2010, 6,634 companies were declared bankrupt, compared to 6,971 companies during the same period in 2009.



First published in International Law Office (ILO) .


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