Sweden: Public consultation on proposal to implement DAC9

Feedback is due by October 6, 2025.

Sweden's Ministry of Taxation on July 4, 2025, initiated a consultation on a draft memorandum to implement DAC9* into domestic law, enabling the automatic exchange of Pillar Two information between EU member states.

The draft memorandum specifies that:

The exchange of Pillar Two information would extend beyond EU countries to include non-EU countries that have signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA).
The information return would be completed based on the GloBE Model Rules and Commentary, with exceptions for jurisdictions with unique taxing rights.
Temporary penalty relief is included for the transition period for fiscal years starting before January 1, 2027, but not ending after June 30, 2028, for groups taking reasonable measures to report accurately.

Feedback for the public consultation is due by October 6, 2025, with measures proposed to take effect from April 1, 2026.

Read a July 2025 report prepared by KPMG’s EU Tax Centre

* Directive 2011/16/EU on administrative cooperation in the field of taxation

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Sweden: Public consultation on proposal to implement DAC9

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