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Sweden: Legislation implementing DAC9 approved by Parliament

Most provisions take effect on May 1, 2026

may 7, 2026

Sweden’s Parliament approved the framework enabling the automatic exchange of Pillar Two global anti-base erosion (GloBE) reports for large multinational and large domestic groups (DAC9), including endorsement of the related multilateral competent authority agreement (MCAA).

Most provisions take effect on May 1, 2026, while amendments to secrecy rules apply from August 1, 2026, completing Sweden’s legislative implementation of DAC 9 and Pillar Two reporting cooperation.

For further information, please contact a KPMG tax professional in Sweden:

Clara Fex Rytterborg | clara.fex.rytterborg@kpmg.se

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