GloBE Country Guide: Sweden

Summary

Status Draft
LawDraft Law and Interim Report of February 7, 2023.
Memorandum of the Ministry of Finance issued on March 20, 2023.
Effective DateProposed January 1, 2024
IIRYes (2024)
UTPRYes (2025)
QDMTTYes – Included in Draft Law
Filing DeadlinesStandard
Safe HarboursTransitional CbCR Safe Harbour

Contents
  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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