Sweden: Proposal for implementation of directive on cryptoasset reporting (DAC8)

Provisions proposed to become effective January 1, 2026

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June 9, 2025

The government on May 22, 2025, submitted a legislative council referral with proposals for the implementation of EU Directive 2023/2226 (DAC8) on cryptoasset reporting, constitutional amendments, and a new control data obligation.

The legislative council referral mainly concerns provisions on the exchange of information on cryptoassets as required under DAC8 together with the OECD's new cryptoasset reporting framework (CARF).

In the legislative council's submission, the government is proposing two new laws: (1) the Act on the Collection of Certain Tax Information on Cryptoassets, and (2) the Act on the Automatic Exchange of Information on Cryptoassets. In addition, the government is proposing two new chapters in the Tax Procedure Act: 22 d and 49 f.

The provisions are proposed to become effective January 1, 2026.

Read a May 2025 report (Swedish) prepared by the KPMG member firm in Sweden

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