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Sweden·Regeringskansliets rättsdatabaser

Tax-assistance convention’s Swedish annex adds top-up tax

The revised list of Swedish taxes covered by the mutual tax-assistance convention includes the Top-up Tax Act 2023:875.

By Taxxa AI Oy · Published 18 August 2026

Tax

The revised Annex 2 to Act 1990:313 includes the Top-up Tax Act 2023:875 among the Swedish taxes to which the Council of Europe/OECD mutual tax-assistance convention applies. It appears under Article 2(1)(a)(i), alongside income-tax provisions. The annex is amended through SFS 2026:301.GOV

This is an update to the convention’s Swedish tax-coverage list. For work involving cross-border assistance on top-up tax, advisers should check the updated annex together with the convention provisions governing the requested assistance; the entry itself does not establish a new tax rate or a taxpayer filing deadline.GOV

Include the updated annex when assessing the legal basis for cross-border assistance involving Swedish top-up tax.

Sources

  1. Lag (1990:313) om Europaråds- och OECD-konventionen om ömsesidig handräckning i skatteärenden

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