Sweden: Ministry of Finance proposes amendments to global minimum tax rules
The draft legislation aligns Sweden’s Top-up Tax Act with new OECD guidance and EU rules on global minimum taxation. Sweden’s Ministry of Finance published draft legislation on 14 August 2025 to amend Act (2023:875) on top-up tax for
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France: Council of Ministers approves tax treaty protocol with Sweden
The protocol updates the 1990 France–Sweden Income and capital tax treaty with OECD BEPS standards. France’s Council of Ministers approved the amending protocol to the 1990 France–Sweden Income and Capital Tax Treaty on 11 July
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Sweden proposes law to implement DAC9
Legislation to take effect from 1 April 2026, with transitional rules and temporary penalty relief The Swedish Ministry of Finance published a memorandum on 4 July 2025 proposing legislation to implement the Amending Directive to the 2011
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Sweden clarifies group contributions in CbC reporting
Group contributions should be excluded from profit or loss calculations in Country-by-Country (CbC) reporting. Sweden’s tax agency (Skatteverket) has issued Position Statement No. 8-174683-2025 on 17 June 2025, clarifying its stance on group
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Switzerland, Sweden sign a mutual agreement on arbitration
Switzerland and Sweden have agreed on procedures for resolving tax disputes through arbitration if unresolved after four years. The Swiss Federal Tax Administration (FTA) announced on 22 May 2025 that it had signed a mutual agreement with Sweden
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Sweden revises tax deduction regulations for green energy installations
Sweden has amended tax reduction rules for green technology installations, effective 1 July 2025. Sweden’s government has published Law No. SFS 2025:541 in the Official Gazette on 28 May 2025. This legislation amends the tax reduction
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Brazil, Sweden: Amending protocol enters into force
The amending protocol to the 1975 Brazil-Sweden Income Tax Treaty will take effect on 13 June 2025. The amending protocol to the Brazil-Sweden Income Tax Treaty (1975) will take effect on 13 June 2025, however withholding and other taxes will
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Sweden proposes DAC8 implementation bill for 2026
Sweden has proposed a bill to implement the EU's DAC8 directive on tax cooperation, introducing new rules for the automatic exchange of information on crypto-assets and securities. The regulations will take effect on 1 January 2026. The Swedish
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Sweden: Ministry of Finance proposes reduced energy tax on electricity from 2026
Sweden’s Ministry of Finance has proposed lowering the energy tax on electricity to öre 41.1 per kilowatt hour on 19 May 2025. The draft is currently under consideration. If approved, the change would take effect on 1 January 2026. The
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Sweden: Ministry of Finance announces tax proposals for Autumn Budget 2026, includes reduced corporate tax
Sweden's Ministry of Finance announced various tax proposals for the 2026 Autumn Budget on 19 May 2025. It includes reduced corporate tax, energy tax on electricity, special income tax for non-residents, amongst others. Reduced corporate
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Brazil: Congress approves amending protocol to tax treaty with Sweden
Brazil’s Congress has approved the amending protocol to the Brazil-Sweden Income Tax Treaty (1975) through Legislative Decree No. 167/2025 on 5 May 2025. The legislative Decree No. 167/2025 was published in the Official Gazette No. 83 on 6 May
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Brazil: Senate approves tax treaty protocol with Sweden
Brazil’s Senate approved the ratification of the amending protocol to the 1975 income tax treaty with Sweden on 23 April 2025. Signed on 19 March 2019, the protocol updates the treaty to meet minimum BEPS standards and introduces other changes.
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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
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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
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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
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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
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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
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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
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