On 18 June 2020, the Swedish Tax Agency issued updated guidance on the implementation of an EU Council Directive (EU) 2018/822, on the mandatory automatic exchange of information in relation to reportable cross-border arrangements (DAC6). The guidance covers areas including the purpose of reporting DAC6, kinds of arrangements that are required to report, required information, who should report the information, and the reporting deadlines. The new guidance will come into force on 1 July 2020.
Related Posts

Sweden: Tax Agency proposes national e-invoicing rules
The Swedish Tax Agency has announced that it prevented incorrect VAT payments amounting to SEK 534 million in 2024 as part of its ongoing measures to combat VAT fraud. This announcement was made by the Swedish Tax Agency on 14 April 2025. The
Read More
Sweden proposes temporary boost in ROT deduction subsidy for construction sector
Sweden's government has approved a proposal (2024/25:156) on 10 April 2025 to temporarily raise the ROT deduction subsidy rate for the construction sector from 30% to 50%. The ROT deduction, introduced in 2008, provides tax breaks for home
Read More
Sweden clarifies scope of MFN clause in tax treaty with South Africa
The Swedish Tax Agency released updated guidance on the application of the Most-Favoured-Nation (MFN) clause in the 1995 tax treaty with South Africa on 18 March 2025. According to updated guidance, The Swedish Tax Agency has stated that the MFN
Read More
Sweden: MoF proposes reducing renewable energy tax subsidies
The Swedish Ministry of Finance has proposed reducing subsidies for solar panel installations as part of a broader plan to gradually phasing out support for micro production of renewable energy on 18 March 2025. The proposal, introduced under the
Read More
Sweden considers further amendments to Pillar Two legislation
The Swedish Ministry of Finance released a memorandum proposing additional changes to the country's Pillar Two tax rules under the Additional Tax Act (2023:875) on 20 March 2025. These amendments aim to align Sweden’s legislation with the latest
Read More
Sweden reviews DAC9 implementation for EU tax reporting
Sweden’s Ministry of Finance released a memorandum on 2 December 2024, outlining proposed changes to the Directive on Administrative Cooperation (DAC9) to streamline multinational enterprises' tax reporting under the EU Minimum Taxation Directive
Read More