Executive summaryOn 7 June 2022, the Swedish Ministry of Finance published a memorandum with a proposal for a new withholding tax law related to dividend distributions. A first proposal was originally published on 29 April 2020, but the legislative process was paused without an official explanation, likely due to COVID-19. Some changes have been made between the first and second proposal, but this Alert does not cover those changes in detail. If the law enters into force, it will impact the withholding tax on dividends.The main proposals in the memorandum are:The current Withholding Tax Act (which governs withholding tax on...