Europe

On 3 September 2026, the Government issued a Council of Legislation referral proposing modernized and simpler tax rules for the labor market. The initiative aims to reduce complexity in employer reporting, clarify taxation of fringe benefits, and adapt rules to new forms of work such as platform-based employment. The referral is part of the pre-budget

The Council of Legislation referral dated 3 September 2026 addresses the application of Sweden’s national top-up tax (implementing OECD Pillar Two) to joint-risk companies (samriskföretag) and their subsidiaries. The proposal stipulates that a joint-risk company resident in Sweden, belonging to a multinational enterprise (MNE) group subject to the global minimum tax, shall be liable for

On 3 September 2026, the Government referred a proposal to the Council of Legislation to wind down the Swedish Tax Agency’s (Skatteverket) ID card issuance operations. The service, which provides government-approved identification cards, will be discontinued. The referral includes necessary legislative amendments to remove the legal basis for the activity and transfer any remaining responsibilities.

The Swedish Food Price Commission’s first follow-up report, released in September 2026, confirms that the halving of VAT on food (matmoms) from 12% to 6% on 1 April 2026 led to an average 5.5% drop in consumer food prices from March to April, according to the Consumer Price Index. The lower price level has persisted