On 16 March 2021, the Swedish Parliament (Riksdag) has accepted Bill No. 2020/21:111 to implement EU Anti-Tax Avoidance Directive (ATAD) reverse hybrid mismatches.
In this bill, it is proposed that rules be introduced regarding the tax treatment of certain transparent companies in order to counteract tax planning through so-called reverse hybrid mismatches. It is proposed that the tax liability be extended for limited taxpayers to in some cases include income from a Swedish trading company, if there is a community of interest.
The provisions are proposed to enter into force on 1 July 2021.