EYEY

Sweden | Proposed changes to withholding tax law would provide exemptions for foreign states

|Tax Alerts, Information Reporting, Natio ...|Sweden
Sweden

  • On 9 June 2025, the Swedish government proposed to exempt foreign sovereign states and equivalent entities from withholding tax on dividends, effective from 1 July 2026, following a CJEU ruling that these taxes violate the free movement of capital.
  • The proposed changes will align Sweden's tax treatment of foreign sovereign states with that of the Swedish state, enhancing the attractiveness of Swedi…

Continue Reading