GloBE Country Guide: Sweden

Summary

Status	Enacted Law
Law	On March 20, 2025, Sweden issued proposed amendments to its Global Minimum Tax Act for consultation. The amendments are primarily to implement the OECDs June 2024 Administrative Guidance. On March 19, 2024, the Swedish Ministry of Finance published proposals, including draft legislation, to amend its GloBE law to include further aspects of the OECD Administrative Guidance. This was submitted to the Council on Legislation on August 15, 2024 and was approved by the Government on October 15, 2024. This was approved by Parliament on December 4, 2024. On December 16, 2023, the Swedish Official Gazette published Law No. SFS 2023:875, implementing the EU Minimum Tax Directive.
Effective Date	Financial years commencing after December 31, 2023 (the provisions of the December 2024 Amendment Law apply from December 31, 2024 but can be elected to apply from December 31, 2023).
IIR	Yes (2024)
UTPR	Yes (2025)
QDMTT	Yes (2024)
Filing Deadlines	Standard
Safe Harbours	Transitional CbCR Safe Harbour, QDMTT Safe Harbour, UTPR Safe Harbour and the NMCE Simplified Calculation Safe Harbour

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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