Sweden: Draft amendments to Pillar Two rules
Draft amendments referred to Council on Legislation
The Ministry of Finance on August 14, 2026, referred draft amendments to the Pillar Two rules (“Additional Tax Act”) to the Council on Legislation.
The draft amendments would:
- Introduce two safe harbors for groups with parent entities in jurisdictions operating approved parallel minimum-tax systems
- Introduce rules for qualified tax incentives
- Revise deferred-tax provisions
- Extend the temporary simplification rule and the transition period for the supplementary-rule safe harbor
The amendments are proposed to become effective on January 1, 2027, and apply initially to tax years beginning after December 31, 2026, with optional retroactive application.
For more information, contact a KPMG tax professional in Sweden:
Maria Barenfeld | maria.barenfeld@kpmg.se