Sweden: Amendments to top-up tax under Pillar Two
Effective May 1, 2026
The Swedish government in March 2026 published amendments to its top‑up tax in the Official Gazette, effective May 1, 2026.
The amendments clarify and expand the rules under the global minimum tax framework by allowing Swedish group entities to designate a single entity responsible for the entire domestic top‑up tax and by setting application, form, and termination conditions for such responsibility decisions.
For more information, contact a KPMG tax professional in Sweden:
Clara Fex Rytterborg | clara.fex.rytterborg@kpmg.se