Sweden: Updated draft legislation implementing Pillar Two global minimum tax

Proposed to become effective 1 January 2024

Updated draft legislation

The government on 26 October 2023 published and submitted to the Riksdag draft legislation implementing the Pillar Two global minimum tax.   

The draft legislation is largely unchanged from the proposal sent to the Legislative Council in August 2023. Read TaxNewsFlash

The rules are proposed to become effective 1 January 2024.

Read a November 2023 report (Swedish) prepared by the KPMG member firm in Sweden



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