As previously reported, the government presented to the parliament the Budget Bill for 2014 (Prop. 2013/14:1) on 18 September 2013 which outlines the long-term economical strategy, proposes measures to increase demand and employment and gives priority to initiatives that strengthen household finances. The main tax amendments, which if adopted, apply from 1 January 2014, are summarized below. Corporate taxation -   Amending the rules on taxation of closely held companies. Currently, part of the dividends from closely held companies may be taxed as employment income in the hands of a shareholder under certain conditions. In calculating the amount taxed as...