SwedenSkatteverket
Partnership losses: guidance distinguishes debt relief and bankruptcy
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
By Taxxa AI OyPublished 26 August 2026
Skatteverket has added separate sections on debt composition and bankruptcy to its guidance for partners in Swedish trading partnerships. Where the partnership receives a debt composition without bankruptcy, the partner must reduce carried losses by the amount of debt forgiven; that portion cannot be deducted.Skatteverket
If the partnership goes bankrupt but the partner does not personally, pre-bankruptcy losses remain available during the bankruptcy. The agency gives the example of offsetting them against a gain on a property sold by the partnership. This does not make the losses available indefinitely: unused losses cannot be carried forward once a bankruptcy ending without a surplus dissolves the partnership.Skatteverket
The unused loss should not reduce the value of the partnership interest. Skatteverket says relief normally arises instead in calculating the capital gain or loss on dissolution. Advisers should distinguish that calculation from a direct deduction of a continuing business loss.Skatteverket
Reconcile the partner’s carried losses and adjusted acquisition cost against the debt composition, bankruptcy and dissolution events.