There have been some updates regarding furlough rules and value transfers. The Swedish Agency for Economic and Regional Growth announced in a new press release last week how they view certain questions that have been put to the authority.<\/p>\n
Value transfers from companies with furloughed staff<\/u><\/strong> According to Tillv\u00e4xtverket, an employer cannot be considered to be in such serious financial difficulties that they would be entitled to support if they themselves consider their liquidity and overall position to be sufficient to decide on a payment of some kind<\/u> (which in practice means that the company's wealth mass decreases, regardless of whether it is a payment to shareholders or otherwise). Semester during furlough<\/u><\/strong> Det har kommit n\u00e5gra uppdateringar kring permitteringsreglerna och v\u00e4rde\u00f6verf\u00f6ringar. Tillv\u00e4xtverket meddelade i ett nytt pressmeddelande i f\u00f6rra veckan hur man ser p\u00e5 vissa fr\u00e5gor som har st\u00e4llts till myndigheten. V\u00e4rde\u00f6verf\u00f6ringar fr\u00e5n bolag med permitterad personal Tillv\u00e4xtverket har, enligt v\u00e5ra uppfattningar, formulerat en princip f\u00f6r att bed\u00f6ma v\u00e4rde\u00f6verf\u00f6ringar. En arbetsgivare kan enligt Tillv\u00e4xtverket inte anses ha […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"location":[],"class_list":["post-913","post","type-post","status-publish","format-standard","hentry","category-moore-sweden"],"acf":[],"yoast_head":"\n
\nIn our understanding, the Swedish Agency for Economic and Regional Growth has formulated a principle for assessing value transfers.<\/p>\n
\nIn the case of dividends or other value transfers, it is presumed that no serious financial difficulties exist. Therefore, during the support period, or in close connection with it, it is up to the company in question to demonstrate that the conditions for support are met.
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\nEarly distributions<\/u><\/strong>
\nF\u00f6rs\u00e4ljningen av statliga bolag som staten inte \u00e4r del\u00e4gare i.\n\nOm ett statligt aktiebolag \u00e4ger en majoritet eller en hel del av ett annat statligt aktiebolag, kan det ge en int\u00e4ktsstr\u00f6m f\u00f6r den europeiska marknaden. 16 March 2020<\/u> integer<\/strong> vilket kan leda till att st\u00f6det nekas.
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\nDividends later in the financial year<\/u><\/strong>
\nDividends paid later in the financial year may be subject to denied support. This applies if they occur in \u201dclose connection\u201d to the period for which furlough support was received. What this means in practice remains somewhat unclear. Discuss with your contact person at MOORE if you are considering making dividend payments during the year and have received furlough support.
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\nSmall limited company<\/u><\/strong>
\nThe Swedish Agency for Economic and Regional Growth has received many questions regarding whether they make exceptions for closely held companies that distribute dividends, for example with a flat rate to the shareholder. According to the Swedish Agency for Economic and Regional Growth, the legislation does not allow for exceptions for closely held companies, so the same rules apply to them regarding dividends and group contributions.
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\nGroup contribution<\/u><\/strong>
\nAccording to the Swedish Agency for Economic and Regional Growth, group contributions shall be assessed in the same way as dividends. The assessment shall be made for each individual employer who has applied for wage subsidies, which means that even companies belonging to a group structure are assessed separately in the case of group contributions.<\/p>\n
\nPreviously, Tillv\u00e4xtverket has stated that earned and paid holiday should be counted as attendance and therefore included in the calculation of preliminary support.
\nNow Tillv\u00e4xtverket has changed its mind and instead means that holiday to be seen as absent<\/u> and therefore not included in the calculation of support. Tillv\u00e4xtverket informs on its website that it intends to return with further information on how this will affect companies that have already applied for and been granted support for a holiday period.
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\nDoes your company need assistance with furlough matters, or do you have any further questions regarding this, please contact your MOORE office and we will help you.<\/em>
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