Global Daily Tax News, Sweden To Introduce Digital Reporting For WHT On Dividends, (Jun 10, 2026)

The Swedish Government has drafted a legislative amendment to introduce a digital method for companies to report tax withheld on dividends paid to foreign shareholders.

The draft legislative proposal is intended to offer companies the option of filing digitally, rather than being required to file paper forms.

Further, the legislation would provide the tax agency with improved tools to check the correct tax is reported. In particular, the tax agency would be able to request information from banks to verify the correct tax amount is reported and remitted.

The proposal would also enable the tax agency to ask companies more written questions about withholding tax instead of initiating an audit.

"We continue to simplify the rules for companies so that they can spend less time on administration and more on their operations. With these proposals, reporting will be smoother and the risk of errors will be reduced," said Minister of Finance Elisabeth Svantesson.

The changes would enter into force from January 1, 2027.