The class B share of Infant Bacterial Therapeutics AB is traded on Nasdaq Stockholm First North Premier since March 14, 2017.
Our assessment is that the dividend of shares in Infant Bacterial therapeutics AB (IBT) is exempt from taxation in Sweden based on the s.c. Lex ASEA – rules. The cost of the shares in BioGaia which entitle dividend shall be allocated between those shares and received IBT shares. The allocation of cost shall be based on the change in value of the shares in BioGaia resulting from the dividend of the shares in IBT.
Skatteverket have provided guidance regarding allocation. See the enclosed link to the homepage of Skatteverket.
Short name on Nasdaq First North Premier: IBT B
ISIN-code B-share: SE0008015259
The shares are registered by the Euroclear Sweden AB Central Securities Depository.
Actual share information from Nasdaq OMX Stockholm here.
Erik Penser Bankaktiebolag
Biblioteksgatan 9 Box 7405
103 91 Stockholm
Phone: +46 (0)8 463 80 00