What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

SwedenSkatteverket

Infrea delisted 3 Nov as Netel merger pays 17-for-4

Netel Holding's statutory merger with Infrea was registered 4 November; Infrea holders on the 5 November record date get 17 Netel shares per 4 held, with deferred taxation possible and fractions sold for cash.

By Taxxa AI OyPublished 5 November 2026

Tax Legal & Corporate

Infrea AB (556556-5289) was delisted from Nasdaq Stockholm on 3 November 2026Skatteverket, which was the last trading day in the share. The statutory merger of Netel Holding AB (publ) and Infrea AB through an aktiebolagsrättslig fusion under aktiebolagslagen was registered on 4 November 2026Skatteverket. The boards adopted the joint merger plan on 15 June 2026, Bolagsverket authorised execution of the plan on 30 October 2026, and the merger was then registered the day after delisting.

Shareholders recorded in Infrea's share register on the record date of 5 November 2026Skatteverket receive merger considerationSkatteverket of seventeen (17) Netel shares for every four (4) Infrea shares heldSkatteverket. Only whole Netel shares are paid as consideration. Fractions are aggregated and sold through a financial institution as soon as possible after registration of the merger with Bolagsverket, and the sale proceeds are paid to those entitled in proportion to the value of the fractions held immediately before the sale, no later than ten (10) banking days after the sale.

The company states that deferred taxation (framskjuten beskattning) may apply. Under the 48 a kap. rules, which also apply at a fusion, the exchange itself triggers no tax and the omkostnadsbelopp of the exchanged shares carries over to the received shares; any cash compensation is taxed as a capital gain in the exchange year, with no part of the acquisition cost deductible against it. Holders therefore keep the original cost basis of their Infrea shares for the Netel shares they receive, and account separately for the cash paid out for fractions.

The merger is separate from Netel's own 2026 new issue in the same register, N 3:4 at 3,50 kronor with 24 August as the first day excluding subscription rights. Infrea's register also carries a 2024 issue, N 1:2 at 8,30 kronor, and both companies' registers state that no allmänna råd currently exist for the shares.

Legal basis: Skatteverket, Aktiehistorik – Infrea AB (556556-5289) and Netel Holding AB (559327-6263); aktiebolagslagen on fusion; inkomstskattelagen 48 a kap. on framskjuten beskattning.

Verify each Infrea holding against the 5 November record date, book 17 Netel shares per 4 Infrea shares with carried-over cost basis, and declare the fraction-sale cash separately.

Sources