Investor deductions

The investment deduction (Investeraravdraget) applies to investments in companies listed on a so-called MTF platform. This means that investments in companies listed on for example Spotlight Stock Market entitle its investors to the investment deduction. Even if a company is listed on an MTF, the company must fulfill specific conditions for the investor deduction. Carbiotix assesses that the criterial for the investor deduction are met.

In order for you as a shareholder to be eligible for an investor deduction, you must meet the following criteria:

  • You are a natural person who is liable to pay tax in Sweden for the capital gains on the shares
  • You must have paid the shares in cash
  • You must have acquired the shares in the formation of the company or in a new share issue
  • The shares that you originally acquired must be held by you or the estate at the end of the payment year
  • Investor deductions may not be made if you or any related party holds or has held shares in the company prior to the completed issue
  • The shares must not be held in a capital insurance, since it in that case is the insurance company that is the owner of the shares.

As a result of the company's lack of documentation in several respects, partly due to bank secrecy, the information provided to the Swedish Tax Agency is not complete. Any investor who wishes to utilize the investor deduction (via form K11) must therefore check the information provided to the Swedish Tax Agency and possibly supplement or correct the information.

Situations where the Company has not been able to submit control tasks to the Swedish Tax Agency
The following are situations where the investor may be entitled to investor deduction, but where the company, due to bank secrecy, lacks documentation and thus has not been able to provide control information and where information on the basis for investor deductions will therefore not be suppressed in the declaration.

  • Persons who have subscribed via a share deposit or ISK account, where the application has been submitted directly through the trustee (eg Avanza and others)

It is up to each investor to ensure that these conditions are met in order to receive investor deductions and whether each investor wishes to use the deduction.

Disclaimer: Carbiotix AB does not provide tax advice. Information linked to the investor deduction, as mentioned above, does not include advice on tax law matters, but merely a summary information. In the event that the information provided would include tax-related advice, the company shall bear no liability in that part. The company shall in no part be liable for any tax consequences arising from advice provided by the company. The company encourages the reader to use competent tax advisors to advise and assess any possible tax consequences that the advice and instructions provided by the company may entail.