Pillar Two Dashboard: Sweden Articles

Sweden Issues a Draft Law to Amend its Global Minimum Tax Act for June 2024 OECD Administrative Guidance

August 19, 2025

On March 20, 2025, the Swedish Ministry of Finance issued a proposal to amend the Global Minimum Tax Act. The final draft law was published by the government on August 14, 2025. The purpose of the draft law is to implement the provisions of the June 2024 OECD Administrative Guidance into domestic law.

Sweden Issues Proposed Draft Legislation to Implement OECD Administrative Guidance

March 25, 2024

On March 19, 2024, the Swedish Ministry of Finance issued a proposal (including Draft Legislation and Explanatory Notes) to amend its Pillar Two law to include relevant provisions of the OECD Administrative Guidance.

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