Bill lets kupongbolag file coupon-tax data electronically from 2027

Companies that are not avstämningsbolag — kupongbolagRiksdagen — would get a digital route for coupon-tax reporting under a bill submitted to the Riksdag on 27 August 2026. Proposition 2025/26:309 proposes that such companies be able to submit coupon-tax information electronically to Skatteverket, on a prescribed formRiksdagen, while those that prefer to file on paper may continue to do soRiksdagen. Coupon tax is, put simply, the tax payable when a limited company pays a dividend to someone resident or domiciled abroad.

Three simplifications sit alongside the electronic option. The entry for hemortskommun would no longer have to be given. The rules requiring the forms to be arranged by municipality, and requiring forms where coupon tax has been withheld to be kept separate from other forms when submitted to Skatteverket, would be abolished.

The control side is where the bill adds obligations. Skatteverket would get new powers to issue orders: a person who is, or can be presumed to be, obliged to provide coupon-tax information could be ordered to provide information for checking that obligation, and Skatteverket could also order someone to provide information for checking that a person other than the one ordered has fulfilled their obligation — a third-party order. An order under the new provisions may be combined with a penalty payment where there is reason to assume it would not otherwise be followed, but not where there is reason to assume that the person to be ordered has committed a criminal act and the order concerns investigation of a matter connected with that suspected act; for a legal person the same applies to its representative. A decision on an order combined with a penalty payment applies immediately, and questions of imposing the penalty are determined by the administrative court competent to hear an appeal against decisions under the act.

The government's stated purpose is to reduce the regulatory burden on companies and make Skatteverket's control more efficient: electronic filing simplifies matters for the filer and reduces the risk of error while easing handling at the agency, and the new order powers should also help companies, since Skatteverket can check coupon tax by directing an order at the company instead of deciding on an audit.

The amendments are proposed to enter into force on 1 January 2027Riksdagen. The bill was signed by Ebba Busch with Elisabeth Svantesson of Finansdepartementet, and remains a proposal until the Riksdag decides.

The legal basis is the proposed amendments to kupongskattelagen (1970:624) in proposition 2025/26:309, including the new provisions on orders in 23–23 b §§.