Planning to pass a family business to the next generation? Skattepunkten helps you consider ownership, tax and the future of the business together, including situations where family members or assets are in different countries.
A change of ownership can raise complex questions. Tax is our speciality, but a workable succession plan also needs to reflect the family's goals, financing and future roles. We explain the Swedish issues in English and help you plan before the terms of the handover are settled.
Prepare for the next generation
Planning a family business handover?
Tell us about the business, its owners and what you want to achieve. Include any countries involved, so we can identify the Swedish questions and the information 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 family goals to a practical plan
How we help you plan business succession
A handover involves more than deciding who takes over. We help structure the ownership, tax and practical questions so they can be addressed in the right order.
Ownership, goals and timing
We review the current ownership, the next generation's role and the goals that should guide the handover.
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- Full or gradual transfer of ownership
- Family members, co-owners and active roles
- Control and the current owner's continued involvement
- Timing before retirement, a gift or a sale
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Tax and the handover
We assess the Swedish tax questions raised by the transfer method, payment terms and ownership history.
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- Gifts, inheritance, wills and sales
- Qualified shares and the Swedish 3:12 rules
- Acquisition cost, unused dividend allowance and K10
- Consideration, financing and reporting the transfer
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Business assets and records
We consider property, business assets and the records needed to assess the transfer and continuing operations.
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- Forestry properties, fishing and other businesses
- Assets, agreements, accounts and financing
- Earlier deductions and tax values
- Coordination with legal and overseas advisers
- … and more
A clear route through the questions
How we work
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Understand the situation
You describe the business, the family, the ownership and your aims. We identify the questions that need attention, including any international connections.
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Explore the alternatives
We discuss the possible routes in light of the owners, future roles, financing and timetable. Ownership and day-to-day management need not be the same thing.
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Assess the tax position
We review the records, the proposed terms and the rules for the relevant tax year. Where needed, we coordinate with legal advisers and specialists in other countries.
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Plan implementation
We agree the next steps and, where included in the assignment, help with supporting records, tax returns, accounting and follow-up after the change.
Swedish succession questions explained in English
Frequently asked questions about family business succession
What is a generational change in a business?
It is a transfer of a business, company or asset to the next generation. It may take place at once or gradually, through a gift, inheritance, a will, a sale or a combination.
When should I start planning?
Preferably before agreements, payment terms or ownership allocations are fixed. Early planning is particularly helpful where several family members, companies or properties are involved.
Does it matter whether the transfer is a gift or a sale?
Yes. The transfer method, any payment and the conditions can affect both the current owner and the recipient. The arrangements need to be assessed as a whole rather than relying only on what the transfer is called.
How can the Swedish 3:12 rules affect the handover?
For qualified shares in a closely held company, the rules on dividends and capital gains can matter. Ownership, work in the business, unused dividend allowance and the relevant tax year need to be considered.
Does it matter who works in the company?
Yes. The current owner's, recipient's and related persons' work can be relevant to the tax assessment as well as to how the business will be run. Clarify both ownership and management roles early.
Can a forestry property form part of the succession?
Yes. Forestry properties and other business assets can raise additional questions about previous deductions, tax values and accounts. The assessment depends on the assets and the proposed transfer.
Can I retain part of the ownership?
A gradual transfer or retained shareholding may be possible. The arrangement needs to suit the business, the parties' future roles, the funding and the terms that will apply afterwards.
What if family members live outside Sweden?
Tell us where the owners and recipients live and where the business and assets are located. Swedish tax questions may need to be considered alongside another country's tax and inheritance rules, with local advice where needed.
What records should I prepare?
Start with ownership details, company documents, agreements, previous tax returns and financial records. Acquisition costs, earlier K10 appendices and information about property or forestry assets may also be needed.
Do I need to have chosen a plan before contacting you?
No. Describe the business, the ownership and your goals. We can help compare possible routes and identify the information needed before you decide how the handover should take place.
Want help planning the next generation's ownership?
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.
A Swedish contact with international reach
When the next generation is in more than one country
A family business handover can involve people, companies and assets in several countries. As a member of ETL GLOBAL, Skattepunkten can coordinate with relevant local specialists when the assignment requires it.
You retain a clear contact in Sweden while Swedish tax planning is considered alongside the advice needed in the other countries involved. Legal and accounting questions can be coordinated with the relevant advisers.
Official guidance
Relevant links
English guidance on succession and reporting ownership changes, together with detailed Swedish Tax Agency information marked below. Some linked e-services are only available in Swedish.
This page provides general information, not an assessment of a particular handover. The tax position depends on the transfer method, assets, ownership, relevant tax year and other circumstances. Cross-border arrangements also require consideration of the other countries' rules and any applicable treaties.