Sweden has proposed a bill to implement the EU’s DAC8 directive on tax cooperation, introducing new rules for the automatic exchange of information on crypto-assets and securities. The regulations will take effect on 1 January 2026.
The Swedish Government presented a bill to the Legislative Council on 22 May 2025 to implement the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8).
DAC8 is an EU directive expanding tax reporting rules to include crypto-assets and digital currencies, aiming to improve transparency and combat tax fraud across member states.
The main measures outlined in the proposal include:
- Implementation of the EU directive on administrative cooperation in the field of taxation (DAC 8)
- Legislative amendments resulting from the multilateral agreement between competent authorities on the automatic exchange of information regarding crypto-assets and the underlying model rules for this exchange of information
- Legislative amendments aimed at implementing changes in the OECD’s common reporting standards concerning the automatic exchange of information on financial accounts
- A reporting obligation upon disposal of securities relating to commodities, crypto-assets, or indices covered by the provisions in Chapter 52 of the Income Tax Act.
The proposed regulations are set to take effect on 1 January 2026.
