Romania vs Sweden

16

20.6

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by June 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the sixth month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

The expiration date depends on the month when the fiscal year ends (for calendar year taxpayers, it's July 1st).

The final payment of CIT is usually due on the 25th of the sixth month after the end of the company's fiscal year.

90 days after evaluation.

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

Monthly installments.

16/NA/NA

0/0/0

16/16/16

30/0/20.6

21

25

Capital gains are constrained by the normal corporate income tax rate.

Return on capital of Swedish companies is in the tax summary.

14.41%

19.55%

6.41%

17.12%