Sweden: Legislated Budget for 2017

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

Sweden’s Ministry of Finance has announced that it is submitting three tax proposals ahead of the autumn budget 2027 on 19 May 2026. The tax proposals are designed to strengthen labour market participation, facilitate skills development and

Sweden’s parliament (Riksdag) approved legislation on 20 May 2026 introducing a withholding tax exemption for dividends paid to foreign states and foreign entities equivalent to Swedish regions, municipalities, or municipal associations. The

Sweden’s Supreme Administrative Court has ruled in favour of Kubikenborg Aluminium AB (Kubal), overturning a transfer pricing-based adjustment made by the Swedish Tax Agency in a dispute concerning the deductibility of damages arising from an

The Swedish Ministry of Finance has submitted a draft bill proposing a further temporary reduction of tax on petrol and diesel in response to rising fuel prices, with the measure set out in memorandum Fi2026/01131 published on 13 May 2026. The