Swedish Inheritance and Gift Taxation (1885–2004)

Gunnar Rietz, Magnus Henrekson () and Daniel Waldenström

Chapter Chapter 5 in Swedish Taxation, 2015, pp 223-265 from Palgrave Macmillan

Abstract: Abstract Modern inheritance taxation was introduced in Sweden in 1885, in the form of a single tax—the 1884 Stamp Ordinance. Various kinds of duties and fees on estates, inheritances, and wills had existed earlier, but only for small and specific parts of the tax base and population strata.1 This chapter provides a detailed analysis of the evolution of Swedish gift, inheritance, and estate taxes from 1885 until 2004 when they were abolished.

Keywords: Family Firm; Capital Gain; Basic Exemption; Juridical Person; Taxable Limit (search for similar items in EconPapers)
Date: 2015
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Related works:
Working Paper: Swedish Inheritance and Gift Taxation, 1885–2004 (2015)
Working Paper: Swedish Inheritance and Gift Taxation, 1885–2004 (2015)
Working Paper: Swedish Inheritance and Gift Taxation (1885–2004) (2014)
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DOI: 10.1057/9781137478153_5

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