Sweden: Government presented a bill for incorporating the OECD’s global minimum tax

The French National Assembly approved the law for the ratification of the amending protocol to the 1990 income and capital tax treaty with Sweden on 9 June 2026. Signed on 22 May 2023, the protocol updates the treaty in line with OECD BEPS

Ireland and Sweden signed an amending protocol on 3 June 2026 to revise the 1986 income tax treaty, which had previously been updated by the 1993 protocol. The second protocol amending the treaty introduces several key updates. It replaces the

Sweden has submitted a proposal to the Council on Legislation from the Ministry of Finance introducing changes to the administration rules for reporting of withholding tax on dividends (coupon tax, Kupongskatt). The measures aim to reduce

The Swedish government has proposed introducing a statutory definition of “permanent residence” in the Income Tax Act, a key concept used to determine whether an individual is subject to unlimited tax liability in Sweden. An individual who is

Sweden’s Ministry of Finance has issued a memorandum Fi2026/0119 on 25 May 2026 proposing amendments to the rules on Qualified Domestic Minimum Top-Up Tax (QDMTT) under the Minimum Taxation Directive (2022/2523), aimed at changing how joint

The Swedish Tax Agency has updated its guidance on Global Minimum Tax (Additional Tax) obligations to reflect the OECD’s common understanding on flexible approaches for central filing of the GloBE Information Return (GIR) published on 18 May