English Translation of the Swedish Global Minimum Tax Law

In February, 2023, the Special Investigator submitted the interim report on the proposal for the implementation of the EU Global Minimum Tax Directive to the government.

This includes outline draft legislation which mainly corresponds to the EU directive but is adapted to the Swedish tax system.

The interim report runs to over 470 pages and includes draft legislation as well as commentary on the approach that Sweden has taken.

On December 16, 2023, the Swedish Official Gazette published Law No. SFS 2023:875, implementing the EU Minimum Tax Directive.

We have an English translation of the interim report and Law No. SFS 2023:875 available for all site members.