Recently, the Swedish Tax Agency published a Guidance (No. 202 466593-17/111) provides that dividends and capital gains on unlisted shares in a foreign legal person are taxed at a reduced rate only if the taxpayer is a tax resident. Special rules also apply to the taxation of certain shares and interests in Swedish companies and foreign legal entities not listed on the stock exchange. For shares held by a natural person or inherited, a reduced 25% tax on capital gains and dividends applies.
«
Previous post
IMF Report Calls for More Efficient UK Economy
IMF Report Calls for More Efficient UK Economy
Related Posts
Sweden gazettes temporary VAT cut on food, bottled water
March 09, 2026
Sweden has announced a temporary reduction in the value-added tax (VAT) on food and bottled water, lowering the rate from 12% to 6% from 1 April 2026 to 31 December 2027, as published in the Official Gazette on 3 March 2026. The move follows
Read More
Sweden to cut VAT on dance events
March 05, 2026
The Swedish Government has submitted a bill to the Riksdag proposing a reduced VAT rate on admission to dance events, including dance band performances. The measure, announced in the 2026 Budget Bill, aims to promote dance and cultural activities
Read MoreSweden consults R&D tax incentives under Pillar Two, aligns with Side-by-Side Package
March 03, 2026
Sweden’s Ministry of Finance (MoF) has launched a public consultation under Memorandum No. Fi2026/00105 on proposed tax incentives for research and development (R&D) personnel costs and its interaction with OECD Pillar Two rules on 24 February
Read MoreSweden: Parliament cuts VAT on food to support households
February 27, 2026
Sweden’s parliament (Riksdag) has approved the government’s proposal to temporarily reduce the value-added tax (VAT) rate on food from 12% to 6%. This announcement was made on 25 February 2026. The measure aims to ease household expenses
Read MoreSweden: MoF proposes stricter measures against EU cross-border trade VAT fraud
February 20, 2026
Sweden's Ministry of Finance (MoF) has published a draft bill proposing measures to combat tax evasion through VAT fraud in cross-border EU trade by strengthening the Swedish Tax Agency’s ability to control access to the VAT system. This
Read MoreSweden: Government consults VAT amendments for cross-border trade
February 17, 2026
The Swedish government has launched a public consultation, on 13 February 2026, on the proposed amendments to the Value Added Tax Act (2023:200) aimed at updating VAT rules for cross-border trade and special schemes, in line with recent changes to
Read More