On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master’s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation. The thesis also analyses the alternative legislative proposals that has been proposed in the preparatory work and by the respondents.

The author concludes that it is questionable whether the premise that the legislature assumes reflect reality. The legislative amendments also gives close companies with a large number of shareholders incentives to restructure into smaller units. The amendments does however have positive taxation effects on shareholders in smaller close companies, with salary details less than 60 income base amounts. The conclusion is that it is doubtful whether the legislature’s purposes are met, since the legislative amendments has consequences that are difficult to predict. The alternative legislative amendments that has been proposed appears clearly more predictable and offer a flexibility that the current legislation does not provide.

The right to inherit for a spouse of a deceased by Swedish law has been undergoing major changes during the 20^th century. From a rather weak position during the early 20^th century to a considerably stronger position today. The latest change occurred in 1986 when the widowed spouse got the right to inherit before children in common with the deceased spouse. The change was similar to the one that earlier had occurred with heirs in the second heir class, when the widowed spouse inherited before these heirs but the heirs got a right to inherit after the widowed spouse had deceased.

In today’s law about heritage the clash is between the widowed spouse and children who are not the spouses in common. The child of the deceased spouse, who is not the child of the widowed spouse, inherits before the widowed spouse by today´s law. During the last century the bonds between relatives has been less and less important as the society has progressed from farming to industrializing. The children have less need for inheriting land to farm nowadays and aren´t depending on their parents to provide for them. Instead of children depending on inheriting from their parents it is now more important that the widowed spouse is coping with their new economic situation.

The Paper elevates the question whether the in heritage law needs change to strengthen the widowed spouse´s economic protection.  In the analysis possible solutions to make this change is presented and also takes consideration to children from a previous marriage.