AI1179 Corporate and Real Estate Taxation 7.5 credits

The purpose of the course is to provide students with a general overview of the Swedish tax system, with a particular focus on the rules governing corporate and real estate taxation.

The course offers an overview of the Swedish tax system, with special emphasis on the rules related to corporate and real estate taxation, as well as value-added tax (VAT). It begins with an introduction to the structure of the Swedish tax system and its fundamental legal sources.

The main focus is on an overview of the basic rules concerning:

• The fundamental structure and framework of the tax system, particularly in relation to different types of business entities
• The various categories of income
• Value-added tax (VAT)
• Property fees and real estate tax
• Taxation of securities
• Capital gains calculation and deferred taxation

Upon completion of the course, the student is expected to be able to:

Knowledge and understanding

1. Describe the basic structure and framework of the tax system, particularly in relation to different types of business entities.

2. Demonstrate awareness of the role of tax law both nationally and internationally.

Skills and abilities

3. Independently identify, formulate, and analyze tax law issues using relevant legal methods.

4. Conduct qualified assessments of legal problems within the field of tax law within given time frames.

5. Orally and in writing, individually or in groups, present fundamental issues based on case law or hypothetical legal scenarios within the subject areas of the course.

Critical thinking and approach

6. Independently search for, evaluate and analyse relevant legal sources.

7. Assess and evaluate the tax law implications of various financial transactions, with a particular focus on corporate and real estate transactions.

8. Evaluate the role and function of tax law in society, taking into account ethical and social issues.

Knowledge in law equivalent to the content of the course AI1550 Introduction to Swedish law 15 credits.

• TEN2 - Written exam6, 6.0 credits, grading scale: A, B, C, D, E, FX, F
• INL1 - Hand-in assignment, 1.5 credits, grading scale: P, F

Based on recommendation from KTH’s coordinator for disabilities, the examiner will decide how to adapt an examination for students with documented disability.

The examiner may apply another examination format when re-examining individual students.

If the course is discontinued, students may request to be examined during the following two academic years.

Ulrika Myslinski

• All members of a group are responsible for the group's work.
• In any assessment, every student shall honestly disclose any help received and sources used.
• In an oral assessment, every student shall be able to present and answer questions about the entire assignment and solution.

Students admitted to earlier versions of the course will be able to take the examination for the module TEN1, 7.5 credits, up to and including study Period 2 of the Autumn term 2027, and the corresponding re-examination in study period 3 of the Spring Term 2028.