GloBE Country Guide: Sweden

Summary

Status Enacted Law
LawOn December 16, 2023, the Swedish Official Gazette published Law No. SFS 2023:875, implementing the EU Minimum Tax Directive.
Effective DateProposed January 1, 2024
IIRYes (2024)
UTPRYes (2025)
QDMTTYes
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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