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Sweden: Public consultation on DAC recast proposal

Comments due by October 6, 2026

August 11, 2026

The government on July 6, 2026, launched a public consultation on the European Commission’s proposed Directive on Administrative Cooperation in the Field of Taxation (“DAC recast proposal”), which would consolidate the existing DAC framework into a single instrument.

The DAC recast proposal includes measures to simplify reporting and compliance requirements under DAC4/DAC9, DAC6, DAC7, and DAC1, including changes to taxpayer notifications, mandatory disclosure rules, and platform reporting obligations.

Comments are due by October 6, 2026.


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

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

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