The Swedish Tax Agency has published guidance on the Pillar 2 Global Minimum Tax, which is referred to as the "Additional Tax" for companies in large groups. As previously reported, Sweden published the Act on Additional Tax on 13 December 2023, which generally applies from 1 January 2024. The guidance includes five main sections:
- What is additional tax?
- Which group units are covered?
- Temporary simplification rule
- How is the additional tax amount calculated?
- Which group unit is liable for …