Finansiering av en skogsfastighet med ett förenklat skattesystem

Abstract: Year 2014 was a proposal presented for the Swedish government, the proposal seeks to simplify the Swedish taxation system for sole traders. As a consequence of this simplifications, the possibility to make profit regulations will be reduced. The aim of this report war to investigate if the simplifications have any consequences for a person who wants to buy a forest estate. To make this study, a fictitious case war put up to compare the current system and the new suggested system in different Silviculture strategies. The results of this study shows that the best alternative with the new proposal is that a forest company perform the logging operations early after the estate is purchased. But if the owner of a forest estate will make the same operations by himself, he will not be favored by the new regulations.