Global Daily Tax News, Sweden Updating WHT Reporting Regime For LLCs, (Sep 3, 2026)

Sweden has released draft legislation to update reporting rules for limited liability companies regarding withholding tax.

Currently, where limited liability companies withhold tax, such as on dividends paid to someone resident or domiciled abroad, the information should be provided on the prescribed form. The legislation provides that this information may be submitted electronically to the agency, unless the LLC instead chooses to file the paper form.

Further, the legislation provides that LLCs will no longer need to provide information about the municipality of residence. The bill also proposes the abolition of provisions requiring the forms to be arranged by municipality, and taxpayers may now file the forms along with other form types in submissions to the agency.

New powers would be introduced for the tax agency to better oversee adherence with reporting obligations. Rather than immediately initiating an audit, the tax agency will be empowered to first require information from taxpayers regarding the fulfilment of a reporting obligation.

The draft legislation would enter into force on January 1, 2027.