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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Sweden: MoF proposes amending targeted interest deduction limitation rules
The changes are aimed at adjusting the interest deduction rules to align with EU regulations. The Swedish Ministry of Finance (MOF) has released a draft bill 2025/26:20 outlining specific changes to the Income Tax Act, aimed at adjusting
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Sweden: Government proposes simplified business and capital taxation in 2026 budget
The proposed tax measures include business tax credits and simplified forestry and shipping rules, temporary VAT cuts and fraud controls, changes to excise taxes on alcohol and tobacco, permanent tax-free EV workplace charging, and reduced energy
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Sweden: Ministry of Finance publishes bill to implement DAC8 Crypto-Asset Reporting, CARF
The bill concerns the exchange of information on crypto-assets, where the requirements of DAC8 are implemented together with CARF as a single unit. Sweden has published draft legislation through its Ministry of Finance to align with Council
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Sweden: Government considers reducing VAT on dance events in 2026 budget
The government plans to reduce the VAT rate for admission to dance events to 6% from the existing 25%. The Swedish government, in a press release on 13 September 2025, announced plans to lower the VAT rate for dance events as part of its 2026
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Sweden: Government proposes labour and pension tax cuts in 2026 budget
Sweden plans tax cuts totalling nearly SEK 21.4 billion, including larger earned income credits, higher basic allowances for seniors, and expanded relief for sickness and activity compensation, resulting in annual reductions of approximately SEK
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Sweden: Central Bank holds policy rate at 2.00%
Riksbank holds rate at 2% amid inflation pressures, signals possible cuts later in 2025 Sweden’s central bank, the Riksbank, held its policy rate at 2% on 21 August 2025, citing higher-than-expected inflation and weak economic growth. The
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