The Swedish Parliament is currently considering a draft bill that provides for the amendment of existing exit tax rules to comply with the EU Anti-tax Avoidance Directive (ATAD). This includes: Extending the deferral rules in cases of emigration within the European Economic Area, for both legal and natural persons; Introducing a reduction in the maximum allowed deferral amount by one-fifth each year deferral is granted; and Introducing provisions for an interest charge when deferral is granted and for security (guarantee) requirements. Rules are also proposed for the immediate reversal of deductions for allocation to accrual funds and compensation funds on...