Sweden

Corporate - Significant developments

Last reviewed - 01 July 2021

New interest limitation rules and hybrid mismatch rules entered into effect on 1 January 2019 and 1 January 2020, respectively (see the Deductions section and Corporate residence section). 

Further, the corporate tax rate has decreased (see the Taxes on corporate income section).

Sweden’s tax treaty with Greece and Portugal has been terminated with effect as of 1 January 2022.