Sweden: Proposed amendments to Pillar Two QDMTT rules
Proposed to become effective March 1, 2027, with optional retroactive application
The Minister of Finance on May 25, 2026, released a memorandum proposing amendments to the qualified domestic minimum top-up tax (QDMTT) rules to impose direct tax liability and filing obligations on joint ventures and their subsidiaries, while also extending existing five-year exemptions to them.
The changes are proposed to become effective March 1, 2027, with optional retroactive application for fiscal years beginning after December 31, 2024.
For more information, contact a KPMG tax professional in Sweden:
Clara Fex Rytterborg | clara.fex.rytterborg@kpmg.se