Skip to main content

Sweden: Further amendments to Pillar Two legislation

Proposed amendments to its Pillar Two legislation to align with the latest OECD/G20 Inclusive Framework guidelines.

Share
January 29, 2026

Sweden has published proposed amendments to its Pillar Two legislation to align with the latest OECD/G20 Inclusive Framework guidelines.

The changes clarify rules on income and tax allocation for cross-border entities, deferred tax calculations, treatment of losses and foreign tax credits, and definitions for hybrid and flow-through entities.


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

Maria Barenfeld | maria.barenfeld@kpmg.se

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline