1963/1964 | Billion SEK | Percentage of | 2016 | Billion SEK | Percentage of |
---|---|---|---|---|---|
GDP | GDP | ||||
Fam. Broström | 0.165 | 0.180 | Ingvar Kamprad | 655 | 15.0 |
Fam. Bonnier | 0.130 | 0.141 | Stefan Persson | 208 | 4.8 |
Fam. Wallenberg | 0.125 | 0.136 | Hans Rausing | 102 | 2.3 |
| Jörn Rausing | 57 | 1.3 | ||
Fam. Wehtje | 0.100 | 0.109 | Antonia Ax:son Johnson | 55 | 1.3 |
Fam. Söderberg | 0.095 | 0.104 | Melker Schörling | 55 | 1.3 |
| Finn Rausing | 54 | 1.2 | ||
Fam. Ählén | 0.080 | 0.087 | Kirsten Rausing | 54 | 1.2 |
Fam. Ax:son Johnson | 0.080 | 0.087 | Fredrik Paulsen | 53 | 1.2 |
| Ane Uggla | 47 | 1.1 | ||
Fam. Kempe | 0.065 | 0.071 | Dan Sten Olsson | 45 | 1.0 |
| Bertil Hult | 40 | 0.91 | ||
Fam. Edstrand | 0.065 | 0.071 | Fredrik Lundberg | 34 | 0.78 |
Fam. Bergengren | 0.050 | 0.054 | Carl Bennet | 24 | 0.55 |
Fam. Kockum | 0.040 | 0.044 | Liselott Tham | 22 | 0.50 |
Fam. Klingspor | 0.035 | 0.038 | |||
Fam. Mark/Carlander | 0.025 | 0.027 | |||
Fam. Stenbeck | 0.010 | 0.011 | |||
Fam. Ericsson | 0.010 | 0.011 | |||
Debt | New share issues | Retained earnings | |
---|---|---|---|
Households | 31.7 | 61.8 | 54.2 |
Tax-exempt institutions | -9.4 | 4.0 | 18.7 |
Insurance companies | 14.4 | 33.3 | 31.6 |
Households From 1991 onwards, unlisted corporate shares were exempt from wealth taxation, which reduces effective marginal tax rates on debt, new share issues, and retained earnings to 27, 18, and 27 percent, respectively, in 1994 and to 23, 48, and 33 percent, respectively, in 2005. | 32.0 | 28.3 | 36.5 |
Tax-exempt institutions | -14.9 | 21.8 | 21.8 |
Insurance companies | 0.7 | 32.3 | 33.8 |
Households From 1991 onwards, unlisted corporate shares were exempt from wealth taxation, which reduces effective marginal tax rates on debt, new share issues, and retained earnings to 27, 18, and 27 percent, respectively, in 1994 and to 23, 48, and 33 percent, respectively, in 2005. | 27.9 | 58.1 | 42.7 |
Tax-exempt institutions | -1.2 | 23.2 | 23.1 |
Insurance companies | 18.2 | 44.6 | 42.6 |
Debt | New share issues | Retained earnings | |
---|---|---|---|
Households | 51.3 | 122.1 | 57.1 |
Tax-exempt institutions | -64.8 | 15.9 | 32.7 |
Insurance companies | -45.1 | 42.4 | 41.2 |
Households | 58.2 | 136.6 | 51.9 |
Tax-exempt institutions | -83.4 | -11.6 | 11.2 |
Insurance companies | -54.9 | 38.4 | 28.7 |
SEK | |
---|---|
Net worth/equity of firm | 60,000,000 |
Nominal return on equity | 6,000,000 |
Real return on equity before tax | 6,000,000 |
Corporate tax (22 percent) | 1,320,000 |
Dividend to owner | 4,680,000 |
Dividend tax (20 percent) | 936,000 |
Dividend after tax | 3,720,000 |
Wealth tax on the net worth of the firm | 0 |
Total tax payments | 2,256,000 |
Total tax payments as a share of real return | 37.6 percent |
1973 | 1979 | 2015 | |
---|---|---|---|
Inheritance tax (65 percent of market value on death date) | 130 | 130 | 0 |
Capital gains tax (10 percent of sales if sold at market value on death date) | 7.8 | 27.84 | 0 |
Capital gains tax on sales to pay inheritance plus capital gains tax | 11.0 | 50.2 | 0 |
Total | 141.0 | 180.2 | 0 |
SEK | |
---|---|
Net worth/equity of firm | 10,000,000 |
Nominal return on equity | 1,700,000 |
Real return on equity before tax | 1,000,000 |
Corporate tax (52 percent) | 884,000 |
Dividend to owner | 816,000 |
Dividend tax (75 percent) | 612,000 |
Dividend after tax | 204,000 |
(Wealth tax on the net worth of the firm) | 240,000 |
Wealth tax when reduction rule applicable | |
(Total tax payments, full wealth tax | 1,736,000) |
Total tax payments, reduced wealth tax | 1,616,000 |
Total tax payments as a share of nominal return | 95.1 percent |
Total tax payments as a share of real return | 161.6 percent |
1973 | 2015 | |
---|---|---|
Market value of stock | 200 | 200 |
Dividend | 6 | 6 |
Dividend tax (78 percent in 1973; maximum 30 percent in 2015) | 4.7 | 0-1.8 |
Wealth tax (halved because of reduction rule) | 2.5 | 0 |
Net | -1.2 | 4.2-6 |
Tax payments as a share of dividend payout (percent) | 120 | 0-30 |