Sweden: Protocol to income tax treaty with France enters into force
Protocol will apply from January 1, 2027.
The protocol amending the 1990 Sweden-France income tax treaty entered into force on August 29, 2026.
The protocol aligns the treaty preamble with OECD/G20 BEPS standards, permits taxpayers to initiate mutual agreement procedure (MAP) cases in either country, and introduces a principal-purpose test (PPT) to prevent treaty abuse.
The protocol will apply from January 1, 2027.
For more information, contact a KPMG tax professional in Sweden:
Johanna Ahlstedt | johanna.ahlstedt@kpmg.se