The Swedish Ministry of Finance has submitted a bill to parliament to implement EU DAC9 and the OECD’s Pillar 2 global minimum tax rules, introducing automatic exchange of top-up tax reports for large multinational groups.
The Swedish Ministry of Finance submitted Bill 2025/26:102 to Parliament on 27 January 2026, aiming to implement Council Directive (EU) 2025/872 (DAC9) and the OECD’s Global Anti-Base Erosion (GloBE) framework.
The proposal outlines how Sweden will adopt international rules for the automatic exchange of top-up tax reports and enhance domestic procedures for large multinational groups. It introduces rules for the automatic exchange of Top-up Tax Information Returns (GIR) for multinational enterprise (MNE) groups, aligning the country with the Pillar 2 global minimum tax framework.
These measures are part of the broader EU and OECD “Pillar 2” initiative, which ensures that large MNEs with annual revenues above EUR 750 million pay an effective tax rate of at least 15% in each jurisdiction where they operate.
The relief generally applies to fiscal years beginning before 1 January 2027 and ending on or before 30 June 2028. The planned effective date of the measures is 1 May 2026.
Transitional rules require the exchange of information within six months of the due date for returns relating to fiscal years ending before 31 March 2025. As the first return is due by 30 June 2026, the corresponding information will be exchanged by 31 December 2026.
