Skip to main content

Sweden: Proposed dividend withholding tax exemption for foreign states

The exemption would apply to dividends from Swedish companies and funds.

Share
January 29, 2026

The Ministry of Finance of Sweden in November 2025 referred a proposal to the Council on Legislation to exempt foreign states and foreign equivalents of Swedish regions and municipalities from withholding tax on dividends.

The exemption would apply to dividends from Swedish companies and funds, subject to conditions, and is proposed to enter into force on July 1, 2026.


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

Caroline Valjemark | caroline.valjemark@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