The Government wants to investigate whether legal entities that sponsor sports, culture or other public benefit activities should be able to receive tax relief.
"It is important that tax rules do not limit companies from sponsoring public benefit activities," says Finance Minister Elisabeth Svantesson (M) in a press release.
Last summer, an investigation was appointed to come up with proposals for tax incentives for legal entities that make donations to non-profit organizations.
Now, the investigation will also analyze whether special provisions are needed in the Income Tax Act regarding deductions or other tax relief for expenses for sponsorship.
A partial report concerning the original investigation will be presented no later than December 16 this year. The entire assignment will be reported no later than January 19, 2026.
