Swedish courts to rule on internal loan interest rates

Skatteverket, the Swedish tax authority, has requested a trial for private equity-backed real estate company Niam Holding, as well as care provider Attendo, during the summer. IK Investment Partners acquired Attendo from Bridgepoint in 2006.

The court cases deal with the internal rate of interest that companies are allowed to set for the loans they grant each other within a holding group, in order to minimise tax. The internal rate of interest shouldn't be too high compared with the rate for external loans, according to Skatteverket.

Care company Capio won against Skatteverket in a case regarding the company's SEK 100m interest deduction in the middle of June.

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• IK Investment Partners