Sweden - Taxation of equity-linked bonds and other composite contracts
- J. Grönlund
- Derivatives & Financial Instruments, 2009 (Volume 11), No 2
- 1 April 2009
Over the last decade the extent of investments in composite contracts has grown explosively in Sweden. This new market has enticed most Swedish financial institutions to produce a great number of different new financial instruments. This article presents a summary of the Swedish tax treatment of composite contracts and considers some of the tax issues regarding these instruments.