SwedenRegeringskansliets 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 OyPublished 18 August 2026
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.