Sweden Gazettes Law Amending Individual Income Tax Deduction for Benefits From Domestic Work

The Swedish Official Gazette May 10 published Law No. SFS 2025:326, amending the Tax Procedure Act, with regard to the individual income tax deduction for benefits from domestic work. The law includes measures: 1) reducing the individual income tax deduction for benefits from specific types of domestic work, by 50 percent of the value of benefits from the work or 30 percent of the value of the benefits from other domestic work, if the person who performed the work was approved for F-tax at specific times, or if they have a specific certificate or document; and 2) capping the reduction ...