On 4 June 2020, the Swedish parliament has approved Law implementing the Council Directive (EU) 2018/822 (commonly known as DAC6) which introduces disclosure obligations for intermediaries and taxpayers of certain reportable cross-border arrangements.
The next step in the process is for the government to issue a regulation to put the laws into effect from 1 July 2020 and then to make any adjustments to the deadlines. This will not affect which data is to be reported and exchanged. In this case, it is only the time when the data is to be reported and exchanged the first time that is adjusted.
- 1 July 2020: The rules on reporting cross-border arrangements enter into force;
- 31 July 2020: The latest reporting event that took place as of 1 July 2020.
- 31 August 2020: Latest reporting date for retroactive events (between 25 June 2018 and 30 June 2020).
