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Sweden Confirms Application of "Sunday Rule" for DAC6 Reporting Deadlines

|Approved Changes|Sweden
Sweden

On 27 June 2021, the Swedish Tax Agency updated its guidance on Reportable Arrangements (DAC6) in regard to reporting deadlines, including a link to updated legal guidance. The updated guidance confirms that the so-called "Sunday rule" applies in determining statutory deadlines for reporting arrangements. This means that if the standard 30-day deadlines for reporting falls on a Saturday, Sunday, or a public holiday, then the information must be reported on the next working (business) day. T…

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