Sweden MOF Announces Submission of Bill to Implement DAC9 Directive

The Swedish Ministry of Finance Jan. 27 announced the submission to Parliament (Riksdag) of Bill No. 2025/26:102, to implement Council Directive 2025/872 on administrative cooperation in the field of taxation (DAC9). The bill includes measures to: 1) enact a law on the automatic exchange of additional tax reports under DAC9 and the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), for multinational enterprise (MNE) groups; 2) provide temporary sanction relief from tax surcharge and reporting fees if a group entity took reasonable steps to report accurate additional tax, applicable to financial years ...