Sweden: Transfer pricing guidance updated with BEPS

The Swedish Ministry of Finance submitted Bill 2025/26:102 to Parliament on 27 January 2026, aiming to implement Council Directive (EU) 2025/872 (DAC9) and the OECD’s Global Anti-Base Erosion (GloBE) framework. The proposal outlines how Sweden

The Swedish Ministry of Finance has released a proposal on 27 January 2026, introducing a withholding tax exemption for dividends paid to foreign governments and foreign entities equivalent to Swedish regions, municipalities, or municipal

Sweden’s Minister of Finance (MoF) has received the final report from the Inquiry Officer evaluating the country’s research and development (R&D) tax incentive system on 19 January 2026  outlining two alternative approaches aimed at

The OECD announced that Sweden signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 4 November 2025. The Global Anti-Base Erosion (GloBE) Model Rules require each Constituent Entity of an MNE

Sweden officially signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 4 November 2025, bringing the total number of signatory jurisdictions to 23. The agreement is part of Pillar 2 of the

Sweden’s Ministry of Finance has proposed an increase in taxes on cigarettes, cigars, cigarillos, smoking tobacco, chewing tobacco, and other tobacco products by 3.5% above the standard indexation. This announcement was made on 27 November