Establishment of a foreign trust or an international holding company. A tax study of two alternative ways to reconstruct a Swedish close company.
To achieve a kind of neutrality between insid-ers of close companies and other taxpayers in Swedish society the Swedish tax law states that capital gains, which derive from ownership in close companies, and dividends distributed to owners of close companies will be subject to high taxation. However, changes in owner-ship may involve a tax reduction. The estab-lishment of a foreign business can be
