Sweden’s Mining Fiscal Regime: H1 2014

Sweden’s mining industry is governed by the Geological Survey of Sweden (Sveriges Geologiska Undersokning) and the Mining Inspectorate of Sweden (Bergsstaten). The Mineral Act (1991:45) is the law regulating mining activities in the country

Scope

The report outlines Sweden’s governing bodies, governing law, rights and obligations and key fiscal terms which includes Fees, Corporate Income Tax, Capital Gains Tax, Withholding Tax, Real Estate Tax, Depreciation, Loss Carry Forward and Value Added Tax, VAT.

Key Highlights

• The Geological Survey of Sweden (SGU) is a government agency that plays an important role in mineral management at national and EU level.

• The Mining Inspectorate of Sweden is the agency under the Ministry of Enterprise, Employment and Communications responsible for the administration of mineral resources in the country.

•The Minerals Act (1991:45) is the governing act that deals with exploration and exploitation of deposits in Sweden.

Reasons to buy

Gain an overview of Sweden's mining fiscal regime.

Companies mentioned

Table of Contents

1 Executive Summary 1

2 The Swedish Mining Industry – Governing Bodies 5

2.1 Geological Survey of Sweden (Sveriges Geologiska Undersokning) 5

2.1.1 Mining Inspectorate of Sweden (Bergsstaten) 5

3 The Swedish Mining Industry – Governing Law 6

3.1 Minerals Act (1991:45) 6

3.1.1 Exploration Permits 6

3.1.2 Area 6

3.1.3 Pre-requisites 6

3.1.4 Validity of permit 6

3.1.5 Transfer, relinquishment and revocation 6

3.2 Exploitation Permits 7

3.2.1 Area 7

3.2.2 Pre-requisites 7

3.2.3 Validity 7

3.2.4 Transfer, relinquishment and revocation 7

4 The Swedish Mining Industry – Rights and Obligations 8

4.1 Rights 8

4.2 Obligations 8

5 The Swedish Mining Industry – Key Fiscal Terms 9

5.1 Fees 9

5.2 Corporate Income Tax 9

5.3 Capital Gains Tax 9

5.4 Withholding Tax 9

5.5 Real Estate Tax 9

5.6 Depreciation 9

5.7 Loss Carry Forward 9

5.8 Value Added Tax 10

6 Appendix 11

6.1 What is this Report About? 11

6.2 Methodology 11

6.3 Secondary Research 11

6.4 Primary Research 12

6.5 Contact GlobalData 12

6.6 About GlobalData 12

6.7 GlobalData’s Services 13

6.8 Disclaimer 14

List of Tables

Table 1: The Mining Industry in Sweden – Fiscal Regime Terms and Other Taxes (%), 2014 1

Table 2: The Mining Industry in Sweden – Fees Payable (SEK), 2014 9

List of Figures

Figure 1: The Mining Industry in Sweden – Commodity Mines at Different Stages (Number of Mines), 2014 1

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