Sweden: Draft legislation implementing DAC9
Proposed to become effective on April 1, 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