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Sweden: Draft legislation implementing DAC9

Proposed to become effective on April 1, 2026

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January 16, 2026

The Ministry of Finance on November 13, 2025, issued a referral bill implementing EU Directive 2025/872 (DAC 9), aiming to streamline filing obligations and enhance information exchange among member states.

The bill aligns with the global minimum tax directive (EU 2022/2523) and includes changes from the OECD/G20's Inclusive Framework on BEPS.

These provisions are proposed to become effective on April 1, 2026, with some exceptions.


For more information, contact a KPMG tax professional in Sweden:

Maria Barenfeld | maria.barenfeld@kpmg.se

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