Content
section 1 of this Act contains provisions on the
investeringssparkonto.
In the income tax Act (1999:1229) provides for
the taxation of holding a investeringssparkonto.
Definitions, etc.
section 2 of the terms and expressions used in this law have the same
meaning and scope of the income tax act
(1999:1229), unless otherwise stated or shown in
context.
The terms and expressions used also include corresponding
Foreign phenomena if not specified or shown by
the context that only Swedish phenomena mentioned. The term
trading platform does not include phenomena outside the European
economic area.
section 3 With investeringssparkonto means an account that meets the
the terms of this law.
4 section with the account holder "means the holder of a
investeringssparkonto.
paragraph 5 of the investment firms referred to
1. a Swedish investment company authorised under 2
Cape. 2 paragraph 1 Act (2007:528)
the securities market,
2. a Swedish credit institutions authorised to conduct
banking or finance operating under the Act (2004:297) om
banking and finance law,
3. a foreign investment firm which belongs in a State
in the European economic area (EEA) and
authorised to provide ancillary services as referred to in
Annex I, section B, paragraph 1 of the European Parliament and of the
Council Directive 2004/39/EC of 21 april 2004 on markets in
for financial instruments and amending Council
Directive 85/611/EEC and 93/6/EEC and European Parliament and
Council Directive 2000/12/EC and repealing Council directive
93/22/EEC, as last amended by European Parliament and Council
Directive 2010/78/EC, or
4. a foreign credit institution which belongs in a State of
EEA and which received authorisation to start and run
the business of credit institutions referred to in article 8 of
European Parliament and Council Directive EU of 26
June 2013 if access to the activity of credit institutions
and the prudential supervision of credit institutions and investment firms, if
Amendment of Directive 2002/87/EC and repealing Directive
2006/48/EC and 2006/49/EC. Law (2014:990).
section 6-investment assets referred to
1. financial instruments that are admitted to trading on a
regulated market or an equivalent market outside the
The European economic area,
2. financial instruments traded on a trading platform,
or
3. shares in a unit trust or by a special fund.
Team (2013:586).
section 7 of the financial instruments issued by a company is
not investment assets if the holder of the instruments,
directly or indirectly, owns or similar process holds
shares in the company equal to at least 10% of the votes
for all of the shares or of the capital in the company.
In determining the proportion of the voting rights or capital
in the company as the holder of the financial instrument
holder shall also be considered to have, own shares in the company that
holder's related, directly or indirectly, owns or
similar way holds.
Qualified participations are not capital assets.
section 8 With account foreign assets "means financial instruments
non-investment assets.
Investeringssparkonto agreement
§ 9 A investeringssparkonto agreement to be concluded between a
investment company and a natural person or an estate.
The agreement may not contain conditions that are incompatible with the
the provisions of this law.
A investeringssparkonto may only be held by a single physical
person or a single estate. A investeringssparkonto may
only be carried by a single investment companies.
A investeringssparkonto shall not be transferable.
Deposit and withdrawal of cash
10 § cash must be deposited into and removed from a
investeringssparkonto.
Transfer of financial instruments into or out of a
investeringssparkonto
section 11 in assessing whether financial instruments may be transferred
to or from a investeringssparkonto, it is the
classification of financial instruments according to 6-8 sections when
the transfer starts that determines which rules on transfer
According to this law.
Transfer of financial instruments into a
investeringssparkonto
section 12 of an account holder may only transfer
investment assets as the account holder himself owns to
a private investeringssparkonto. An account holder may not
transfer account foreign assets to a private
investeringssparkonto.
section 13 Investment assets must be transferred to a
investeringssparkonto from anyone other than the account holder
only if the assets are transferred to the account in connection with
account holder's acquisition of the assets and the acquisition
has occurred
1. a regulated market or an equivalent market
outside the European economic area or a
trading platform,
2. in that new shares issued for the acquisition
relates to shares in a unit trust or by a special fund,
3. from the who has issued the assets if the acquisition
based on assets at the acquisition were stored at
the account,
4. from the investment company at the acquisition brought
investment savings account,
5. from the acquiring company if the assets relating to compensation
to the shareholders in the event of a merger or Division of public limited companies
and if assets were acquired on the basis of the shares as at
the acquisition was kept on the account,
6. from buying company if the acquisition was part of a
procedure on cooperative bytes and if assets were acquired on
because of the shares at the time were kept on the account,
7. from a different account holders of assets at the
the acquisition was kept on his investeringssparkonto, or
8. dividends on assets in the acquisition was kept
the investment savings account.
Investment assets acquired as a result of
account foreign assets referred to in section 7 or
account foreign assets that are stored in a
investeringssparkonto by virtue of section 18 shall not be transferred
to the account. Team (2013:586).
14 § Account foreign assets may be transferred to a
investeringssparkonto from anyone other than the account holder
only if the assets are transferred to the account in connection with
account holder's acquisition of the assets and the acquisition has
taken place
1. from the who has issued the assets if the assets
not later than the 30th day after the date on which they were issued
intended to be admitted to trading on a regulated market or a
the corresponding market outside the European economic
area or a trading platform,
2. from the who has issued the assets if the acquisition concerned
subscription rights, bonus share rights, sales rights or other similar
financial instruments and if the acquisition was based on
assets in the acquisition was kept on the account,
3. from the acquiring company if the assets relating to compensation
to the shareholders in the event of a merger or Division of public limited companies and
If the assets were acquired on the basis of the shares as at
the acquisition was kept on the account,
4. from buying company if the acquisition was part of a
procedure on cooperative bytes and if assets were acquired on
because of the shares at the time were kept on the account, or
5. dividends on assets in the acquisition was kept
the investment savings account.
Account foreign assets referred to in section 7 may not be transferred
to investment savings account with the purposes of the first subparagraph
1. Neither account foreign assets which have been acquired on
because of account foreign assets referred to in section 7 or on the
because of account foreign assets that are stored in a
investeringssparkonto under section 18 may be transferred to
account.
15 § acquisition of financial instruments to be transferred to
a investeringssparkonto under section 13 or 14 shall be paid by
assets held in the account.
Storage of assets
16 § On a investeringssparkonto may only
investment assets and cash kept if not
otherwise specified in §§ 17-19. Account foreign assets
referred to in section 7 may only be stored in a investeringssparkonto
subject to the conditions as stated in section 19.
17 § Account foreign assets as investment assets
When they were transferred to a investeringssparkonto or who have
transferred to the account pursuant to section 14 the first subparagraph 2 – 5 may
keep in investment savings account to the sixtieth
the day after the end of the quarter in which the assets were
account alien and became listed on the account.
The assets shall be removed from the account by that date.
If the assets to be investment assets,
they may be kept at investment savings account in accordance with section 16.
18 § Account foreign assets which have been transferred to a
investeringssparkonto with the support of 14 of the first paragraph,
keep in investment savings account to the sixtieth
the day after the day on which they were issued. The assets shall
be removed from the account by that date.
If the assets to be investment assets
within the specified time limit, they may be stored at
investment savings account in accordance with section 16.
19 § Account foreign assets referred to in paragraph 7 and which do not
where such assets when they were transferred to a
investeringssparkonto or transferred to your account with
under section 14 the first subparagraph 2 – 5 may be kept on
investment savings account until the 30th day following
the date on which the assets initially were classified as such
assets or were listed on the account. The assets shall,
even if the deadline passes to be classified
like other assets, be removed from the account by that date.
Transfer of financial instruments from a
investeringssparkonto
section 20 of an account holder may only transfer the financial
instruments from one investeringssparkonto to another private
account in the circumstances shown in paragraph 21.
An account owner may only transfer the financial instruments
from a investeringssparkonto to someone else in the
prerequisites as stated in § 22, 24 or 25.
section 21 of an account owner may transfer
1. investment assets as the account holder himself owns to
another private investeringssparkonto, or
2. account foreign assets to another account which
is not a investeringssparkonto.
§ 22 financial instruments may not be transferred to anyone other than
the account holder if the account holder has transferred
assets by sale, Exchange or similar
transfer of assets
1. a regulated market or an equivalent market
outside the European economic area or a
trading platform,
2. in such a way that the Fund units redeemed by the Fund, if
the transfer relates to shares in a unit trust or by a
Special Fund,
3. to the person who has issued the assets,
4. investment company divested brought
investment savings account,
5. to the offeror of the transfer was part of a
public tender offer,
6. to buying companies if the transfer was part of a
procedure on cooperative bytes,
7. the majority shareholder in a corporation if the transfer was
part of the procedure for the redemption of minority shares in
the same company, or
8. to another account holder if assets are transferred
to the acquirer's investeringssparkonto.
Account foreign assets may not be transferred from one
investeringssparkonto with the application of the first subparagraph, 8.
Team (2013:586).
section 23 of the financial instruments held in a
investeringssparkonto transferred in such a manner referred to
the first paragraph of section 22 1-7, should compensation be in the form of
cash funds transferred directly to investment savings account.
If financial instruments held in a
investeringssparkonto transferred in such a manner referred to
in paragraph 22, the compensation granted in the form of
investment assets be transferred directly to
investment savings account. Compensation in the form of account alien
assets may be transferred to the investment savings account only if
assets have been acquired in a manner referred to in section 14.
Compensation in the event of a transfer of account foreign assets
referred to in paragraph 7 and which is stored on a investeringssparkonto
or by account foreign assets that are stored in a
investeringssparkonto by virtue of section 18 shall not be transferred to the
account.
24 § Investment assets that have been transferred by inheritance,
Wills, gift, Division of property, or in a similar way,
be transferred to another investeringssparkonto.
25 § Account foreign assets that have been transferred by inheritance,
Wills, gift, Division of property, or in a similar way,
transferred to an account that is not a
investeringssparkonto.
Interest, dividends and other returns
section 26 of the interest, dividends and other returns than compensation in
transfer of assets kept in a
investeringssparkonto to be transferred directly to the
investment savings account.
Interest, dividends and other returns than compensation in
transfer to account foreign assets that are stored in a
investeringssparkonto may not be transferred to
investment savings account if the account foreign assets
1. are those referred to in article 7, or
2. store in investment savings account pursuant to section 18.
A investeringssparkonto ends
27 § an account ceases as investeringssparkonto when it
ends. A investeringssparkonto may not be completed if the
keep investment funds on the account or if such
assets have been acquired to be stored on your account but yet
not have been listed on the account.
section 28 an account ceases as investeringssparkonto when
the account holder or the investment company do not comply with the
the provisions of this law.
An account expires, however, not as investeringssparkonto only
for this reason, to account foreign assets are transferred
to or stored on the investment savings account or to
the investment company does not give information in accordance with section 31.
Law (2015:30).
section 29 Of the company as a investeringssparkonto not
longer be considered an investment firm due to
authorisation referred to in paragraph 5 has been revoked, expires the account
investeringssparkonto. If the operation according to the order for
revocation shall end or be discontinued at a later
time expires the account investeringssparkonto at the
later point in time.
Information
section 30 Before an investment company conclude an agreement
investeringssparkonto with a natural person or an estate
should the investment firm to provide information on
1. fees for investment savings account,
2. how the assets are taxed at a investeringssparkonto and
how the tax is levied,
3. What is meant by foreign investment funds and account
assets,
4. how long account foreign assets may be stored on a
investeringssparkonto, and
5. What are the conditions under which account foreign assets may
removed from a investeringssparkonto.
The information shall be provided in the Act or in any other
legible and permanent form which is available to the recipient.
An account can be a investeringssparkonto even if
the investment firm does not provide information referred to in the first
and second subparagraphs.
31 § Investment Company is required to inform
the account holder for that account foreign assets stored on
investment savings account or that your account has been terminated as
investeringssparkonto. The information shall be submitted within five days
from the time that the company has received such attention.
When account foreign assets kept in a
investeringssparkonto, the investment company also
inform about when assets must be removed from your account
According to paragraphs 17 to 19.
For the purposes of the first subparagraph to investment company
be deemed to have known of that account foreign assets
keep in investment savings account after twenty-five days have passed
from the end of the quarter when the account foreign assets
first were kept at investment savings account as
account foreign assets. However, this does not apply to
account foreign assets referred to in section 7 or stored
the investment savings account pursuant to section 18.
section 32 for information under section 30 or 31 is not left to
the Marketing Act (2008:486) applied, with the exception of
the provisions of sections 29 to 36 on market interference charge. Such
information shall be deemed to be substantial under section 10 third
subparagraph Marketing Act.
Transitional provisions
2015:30
1. this law shall enter into force on 1 March.
2. the provisions of section 28 of the new wording is applied first
time in relation to account foreign assets listed on
investment savings account after February 28, 2015.
3. the provisions of section 28 of the new wording also applies in
question about account foreign assets that have been listed on
investment savings account before the entry into force of
the account holder requests it.
