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Sweden: Protocol to income tax treaty with France enters into force

Protocol will apply from January 1, 2027.

October 5, 2026

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

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