On 13 March 2009, the Supreme Administrative Court (Regeringsrätten) gave its ruling on several cases regarding cross-border group contributions. As a result, a resident company may, in certain cases, deduct a group contribution paid to its subsidiary resident in another EU Member State, even though not all of the requirements, stated in the law, are fulfilled. According to the Income Tax Law (Inkomstskattelagen), a group contribution is allowed if the parent company holds at least 90% of the shares in the subsidiary. Both the parent company and the subsidiary must disclose the contribution made during the same year in their...