Companies, including foreign entities, that fail to comply with green technology refund obligations or provide essential tax data may face F-tax denial or revocation from 1 November 2025.
Sweden’s government plans to introduce new rules to combat abuse of the F-tax (corporation tax) system.
The Riksdag has voted in favour of the government’s proposal.
This announcement was made by Riksdag on 17 September 2025.
The proposal means that anyone who has not followed a decision to refund incorrect payments in connection with a tax reduction for the installation of green technology can have their approval for F-tax withdrawn or not be granted approval in the first place.
The same is proposed for a foreign company, without a fixed place of business in Sweden, which has not submitted the specific information needed for assessment of tax liability.
The provisions will come into force on 1 November 2025.
