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