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Sweden implements the final step of ATAD 2
On 11 March 2021, the Swedish government submitted a new government bill as part of implementing ATAD 2, the Council Directive (EU) 2017/952, amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries.
On 11 March 2021, the Swedish government submitted a new government bill as part of implementing ATAD 2, the Council Directive (EU) 2017/952, amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries.
Foreign legal persons are subject to limited taxation in Sweden. Such a legal person can hold interest in Swedish partnerships which, from a Swedish standpoint, are treated as transparent for tax purposes. If the partnerships only derive income from outside Sweden, this income would not be subject to tax in Sweden under the current rules.
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