Sweden’s Ministry of Finance has proposed allowing electronic submission of coupon tax (kupongskatt) data to the Swedish Tax Agency (Skatteverket) and simplifying reporting requirements, alongside new powers for the authority to issue information orders and third-party requests. The changes aim to reduce administrative burdens and improve tax control, with entry into force planned for 1 January 2027.
Sweden has submitted a proposal to the Council on Legislation from the Ministry of Finance introducing changes to the administration rules for reporting of withholding tax on dividends (coupon tax, Kupongskatt). The measures aim to reduce administrative burden for companies and strengthen the Swedish Tax Agency’s (Skatteverket) control procedures through increased digitalisation.
This announcement was made on 4 June 2026.
Under the proposal, kupongbolag (companies not registered with a central securities depository) will be allowed to submit information on coupon tax electronically to Skatteverket using a prescribed form. Paper submissions will remain available for companies that choose to continue using manual reporting.
The proposal simplifies existing reporting requirements by removing the obligation to provide information on the municipality of domicile. It also abolishes the current requirements that forms must be organised by municipality and that forms where coupon tax has been withheld must be separated from other submissions.
In addition, information must be submitted for each dividend recipient, including the total amount from which withholding tax has been deducted. Reporting must be made no later than four months after the dividend date and no later than 15 January of the following year.
The reform also introduces expanded enforcement powers for Skatteverket. The agency will be able to issue orders (förelägganden) requiring persons who are, or are assumed to be, obliged to provide information on coupon tax to submit data needed to verify their reporting obligation.
Skatteverket may also issue third-party orders requiring another party, including entities subject to record-keeping obligations under the Accounting Act, to provide information relevant to verifying whether a taxpayer has complied with their obligations under the Withholding Tax Act (coupon tax law, Kupongskattelag). Such orders may be combined with fines (vite), subject to safeguards where penalties cannot be imposed if there is a related criminal suspicion.
The government states that the current paper-based requirements hinder digitalisation and increase the risk of errors. Allowing electronic submission is expected to simplify reporting, improve processing efficiency at Skatteverket, and reduce administrative costs for both companies and the tax authority. The enhanced control powers are also intended to improve compliance and help detect and prevent dividend stripping arrangements such as cum-ex and cum-cum schemes.
The proposed amendments are scheduled to enter into force on 1 January 2027.
