Sweden: Proposed dividend withholding tax exemption for foreign states
The exemption would apply to dividends from Swedish companies and funds.
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