The Swedish Ministry of Finance March 15 issued Memorandum No. Fi2023/01049, on proposed amendments to the income tax rules on cross-border business disposals. The proposed amendments include measures that would: 1) exempt the immediate taxation of a company disposing of assets through division by separation; 2) exempt Swedish limited liability companies from immediate reversal of deductions, when transferring their registered offices to another state within the European Economic Area (EEA); 3) allow deductions of expenses for transferring tax registration to another state; and 4) extend the provision on equalization of pension fund tax rates, for life insurance companies transferring their …