{"id":3072,"date":"2025-10-03T13:32:53","date_gmt":"2025-10-03T11:32:53","guid":{"rendered":"https:\/\/www.monitorcm.se\/?p=3072"},"modified":"2025-10-14T08:57:58","modified_gmt":"2025-10-14T06:57:58","slug":"skatt-och-regler-vid-forsaljning-av-aktier-i-dotterbolag","status":"publish","type":"post","link":"https:\/\/www.monitorcm.se\/en\/skatt-och-regler-vid-forsaljning-av-aktier-i-dotterbolag\/","title":{"rendered":"Tax and rules on the sale of shares in subsidiaries"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">When a company sells shares in a subsidiary, the tax on the gain is directly affected by how the shares are classified. The two main types are business shares and private shares.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">For business-related shares, which are often held because the parent company has significant influence, the gain on sale can be exempt from direct tax under certain rules. This allows the company to use the capital more flexibly. Private shares, on the other hand, are taxed as capital income, which means that the gain is normally taxed at 30%.<\/span><\/p>\n<h3><b>Nutrition shares in subsidiaries<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Shares are considered as business assets when the company can influence the decisions and strategy of the subsidiary or if the shares are used as part of the company's business. Gains from the sale of these shares can be exempt from tax in many cases, but they need to be properly documented and the rules carefully followed. It is important to keep track of the purchase price, sale price and all relevant agreements to ensure the calculation is correct.<\/span><\/p>\n<h3><b>Calculation of profit and tax<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The profit when you sell shares in a subsidiary is the amount you receive minus what you originally paid for the shares. This amount is sometimes called <\/span><a href=\"https:\/\/www.monitorcm.se\/en\/vad-ar-omkostnadsbelopp\/\"><span style=\"font-weight: 400;\">overhead amount<\/span><\/a><span style=\"font-weight: 400;\">. If the shares are held for business purposes, profits can sometimes escape direct tax, but this depends on the rules. For ordinary private shares, you usually pay 30% tax on the gain. Knowing what type of shares you have will help you understand how much tax may be due and plan the sale better.<\/span><\/p>\n<h3><b>Monitor Capital Markets and sale of shares<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Monitor Capital Markets helps companies understand the rules when selling shares in subsidiaries. We offer services that include analysis, planning and documentation to give companies a clear overview of the tax implications. With Monitor Capital Markets <\/span><a href=\"https:\/\/www.monitorcm.se\/en\/about-us\/\"><span style=\"font-weight: 400;\">our help<\/span><\/a><span style=\"font-weight: 400;\"> the company can manage the sale with confidence and make informed decisions about the capital.<\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>N\u00e4r ett f\u00f6retag s\u00e4ljer aktier i ett dotterbolag p\u00e5verkas skatten p\u00e5 vinsten direkt av hur aktierna klassas. De tv\u00e5 huvudtyperna \u00e4r n\u00e4ringsbetingade aktier och privata aktier. F\u00f6r n\u00e4ringsbetingade aktier, som ofta innehas f\u00f6r att moderbolaget har ett betydande inflytande, kan vinsten vid f\u00f6rs\u00e4ljning under vissa regler undantas fr\u00e5n direkt skatt. Det g\u00f6r att bolaget kan [&#8230;]\n","protected":false},"author":2,"featured_media":3073,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[60],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Skatt och regler vid f\u00f6rs\u00e4ljning av aktier i dotterbolag &#8211; Monitor Capital Markets<\/title>\n<meta name=\"description\" content=\"Skatt och regler vid f\u00f6rs\u00e4ljning av aktier i dotterbolag beror p\u00e5 aktietyp. 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