Q&A

• It is expected that the distribution of the shares in Asmodee will fulfill the requirements set out in the “Lex Asea”rules and therefore not be immediately taxable for individuals and limited liability companies that are Swedish tax residents.
• The tax basis for the shares in Embracer Group that carry distribution rights will however be allocated among these shares and the shares received in Asmodee. The allocation of the tax basis will be based on the change in value of the shares in Embracer Group due to the distribution of the shares in Asmodee.
• Embracer Group will request general guidelines from the Swedish Tax Agency regarding the allocation of the tax basis. Information regarding the Swedish Tax Agency’s general guidelines will be published as soon as possible on the websites of Embracer Group, Asmodee and the Swedish Tax Agency.
• No Swedish withholding tax will be levied on a distribution made in accordance with the requirements set out in the “Lex Asea” rules.

Posted: 2025-01-27