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Sweden Tax Measures for 2017

10 January 2017

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Approved Changes

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Sweden

The following are the main Swedish tax measures as approved as part of the Budget for 2017: An increase in the individual income tax lower and upper bracket thresholds as follows: up to SEK 438,900 - 0% over SEK 438,900 up to SEK 638,500 - 20% over SEK 638,500 - 25% The disallowance of deductions for interest expense on certain subordinated debt securities in the financial sector governed by Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms; Amendments to the calculation for interest on advance tax payment accounts so the rate may be reduced to...