Sweden's parliament has approved legislation implementing the EU's DAC9 directive, establishing a framework for the automatic exchange of top-up tax reports between jurisdictions to enforce the global 15% minimum effective tax rate for large multinationals, with the new law set to take effect on 1 May 2026.
Sweden’s parliament has approved legislation to implement Council Directive (EU) 2025/872 (DAC9) on 25 March 2026. The primary provisions and the new law are proposed to enter into force on 1 May 2026.
This legislation details a proposal to implement global minimum tax standards for large multinational corporations through the DAC9 directive and the GloBE information exchange. The primary focus is on establishing a new law for the automatic exchange of top-up tax reports, allowing tax authorities to share data across jurisdictions to ensure a minimum effective tax rate of 15%
DAC9
DAC9 is the European Union’s implementation of the GIR MCAA framework. Officially designated as Council Directive (EU) 2025/872, it amends the existing Directive 2011/16/EU regarding administrative cooperation in the field of taxation. It is the eighth amendment to the original directive and is specifically tailored to the automatic exchange of supplementary tax reports. It is closely linked to the Minimum Taxation Directive (EU) 2022/2523, which established the 15% minimum tax rate within the EU.
Under DAC9, a multinational group can file its supplementary tax report in only one member state. The tax authorities in that state then exchange the relevant parts of the report with other member states where the group has entities and where the GloBE rules are implemented.
GIR MCAA (GloBE Information Return Multilateral Competent Authority Agreement)
The GIR MCAA is a global multilateral agreement developed by the OECD/G20 Inclusive Framework on BEPS. It provides the legal and technical framework for the automatic exchange of GloBE information (Global Anti-Base Erosion) between tax authorities globally. The agreement is based on a standardised global tax report known as the GloBE Information Return (GIR).
This legislation contains extensive data on a group’s structure and the information necessary to calculate effective tax rates and top-up taxes in every jurisdiction where they operate. The model for this agreement was adopted on 27 December 2024, and the multilateral agreement itself was signed on 4 November 2025.
Earlier, the Swedish Ministry of Finance submitted Bill 2025/26:102 to Parliament on 27 January 2026, aiming to implement DAC9 and the OECD’s Global Anti-Base Erosion (GloBE) framework. (GIR MCAA).
