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Swedish Tax Alert – proposed new rules applying to the corporate sector 

20 June 2017

The Swedish Government has today proposed new rules applying to the corporate sector as a step to implement BEPS and ATAD II. The key proposals are:

  • New and general interest deduction limitation rules linked to either EBIT or EBITDA (parallel proposals).
  • Narrowed application of the current interest deduction limitation rules.
  • Reduced corporate income tax rate from 22% to 20%.
  • Rules on hybrid mismatches and financial leasing.
  • Changed tax depreciations for tenant units.

The changes are proposed to enter into force on 1 July 2018 and the proposal is now sent for consultation.

The proposal (in Swedish) can be found here. Feel free to contact us if you would like to know more about how the proposed changes may impact your business.

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