Sweden: Parliament cuts VAT on food to support households
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
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Sweden: MoF proposes stricter measures against EU cross-border trade VAT fraud
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
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Sweden: Government consults VAT amendments for cross-border trade
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
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Sweden: Government launches inquiry on modern VAT rules, fraud prevention
The Swedish Government has decided to appoint an inquiry to analyze how new EU rules on value-added tax (VAT) should be implemented in Swedish law. Among other things, the new EU rules require that reporting of trade between EU countries be carried
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Sweden: MoF initiates e-invoicing review
Sweden’s Ministry of Finance announced on 5 February that it will appoint a special investigator to evaluate how the upcoming VAT in the Digital Age (ViDA) requirements should be implemented in Swedish law. The Council Directive (EU) 2025/516
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Sweden proposes bill to implement EU DAC9, OECD GloBE rules
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
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Sweden proposes withholding tax exemption on dividends paid to certain foreign states
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
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Sweden: MoF weighs new R&D tax incentives to boost investment
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
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Sweden joins GIR MCAA
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
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Sweden signs GloBE information exchange agreement
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
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Sweden: Ministry of Finance proposes raising taxes on certain tobacco products
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
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Sweden plans temporary VAT cut on food to ease costs
Sweden’s Ministry of Finance released a draft proposal to lower the VAT on food from 12% to 6% for a limited period. This announcement was made on 25 November 2025. The measure aims to make grocery bills more affordable for all households,
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Sweden: Parliament adopts amendments to interest deduction rules
The Swedish parliament (Riksdag) approved a law that includes targeted amendments to the Income Tax Act on 19 November 2025 regarding interest deduction rules to ensure compliance with EU law. The new law denies deductions for intra-group loans
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Sweden: MoF proposes updates to tonnage tax system
Sweden’s Ministry of Finance (MoF) submitted a bill to the Council on Legislation on 20 November 2025 proposing updates to the country’s tonnage tax system to enhance the competitiveness of its shipping sector. The proposals expand the
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Sweden: MoF proposes automatic exchange of top-up tax information under DAC9
The Swedish Ministry of Finance (MoF) submitted a proposal to the Legislative Council, on 13 November 2025, to introduce new rules for the automatic exchange of Top-up Tax information. The changes align Sweden’s framework with Council Directive
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France: Senate ratifies tax treaty protocol with Sweden
The French Senate gave its approval to the legislation ratifying the outstanding protocol to the 1990 income and capital tax agreement with Sweden on 29 October 2025. Signed on 22 May 2023, this protocol updates the treaty in line with OECD BEPS
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Sweden updates guidance on VAT on business asset transfers
The updated VAT guidance on business asset transfers is effective from 30 September. Sweden’s government has introduced new guidance on the application of value-added tax (VAT) to asset transfers within business transfers, effective 30
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Sweden adopts stricter F-tax measures
Companies, including foreign entities, that fail to comply with green technology refund obligations or provide essential tax data may face F-tax denial or revocation from 1 November 2025. Sweden’s government plans to introduce new rules to
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