Scandinavian Private Equity is an investment company that invests in private equity funds. It is classified as a tax-exempt investment company. Scandinavian Private Equity invests in a portfolio of buy-out funds active in the Nordic region, both funds primarily investing in a single country in the Nordic region and funds investing in Europe. At present it prioritizes distribution to shareholders over new investment commitments which is made in the form of share buybacks and/or dividends.