Key implementation point
Tonnage tax regime for shipping companies requires specific GloBE scope analysis.
Implementation detail
- 01 Sweden enacted via the Supplementary Tax Act (Lag om tilläggsskatt) effective 1 January 2024.
- 02 Sweden's existing corporate tax rate (20.6%) is above 15%, but GloBE adjustments can reduce effective rates below threshold.
- 03 Swedish-specific tonnage tax regime: tonnage-taxed entities have special GloBE treatment.
- 04 Skatteverket (Swedish Tax Agency) issued guidance on filing obligations and transitional rules.
Enacted legislation
Lag (2023:875) om tilläggsskatt
Official sources & further reading
Track Sweden rules against your live MNE
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