Background & Purpose

Large international corporations sometimes move profits to countries with very low taxes to avoid paying their fair share. To stop this tax evasion, countries within the EU, OECD, and G20 agreed on a global minimum tax rate.

Proposals & Debate

The government proposed supplementary rules to the existing Swedish legislation to fully align with the EU directive on minimum taxation. The framework ensures that large enterprise groups with revenues exceeding 750 million euros are held to the 15 percent tax floor.

The Decision

The Swedish parliament approved the government's proposal to introduce supplementary rules for corporate top-up taxes, locking in the minimum tax rate.

Does this affect you?

  • Large multinational corporations: Must ensure their global operations comply with the 15 percent minimum tax floor and manage new reporting obligations.
  • Large national corporate groups: Affected by the supplementary tax rules if their annual revenue reaches or exceeds 750 million euros.

In Practice

  • Large corporate groups with revenues of at least 750 million euros must pay a minimum of 15 percent tax on their profits.
  • Companies have the opportunity to apply the new supplementary rules retroactively.
  • Skatteverket oversees and enforces the collection of the top-up tax according to the updated regulations.