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Sweden: Proposal to implement EU mandatory disclosure reporting rules

Sweden: EU mandatory disclosure reporting rules

A draft proposal in Sweden for implementing EU mandatory disclosure reporting rules is subject to public consultation until 24 April 2019.


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The Swedish draft proposal reflects that the scope of the reporting obligation would be extended to include certain domestic arrangements.

The new mandatory disclosure requirements were introduced as an amendment to DAC 6 (Directive on Administrative Cooperation in the Field of Taxation) and are scheduled to be effective 1 July 2020, but certain amendments would be effective retroactively from 25 June 2018.

Read a February 2019 report prepared by the KPMG member firm in Sweden

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