The Swedish Parliament is currently considering a draft bill that provides for the amendment of existing exit tax rules to comply with the EU Anti-tax Avoidance Directive (ATAD). This includes:
- Extending the deferral rules in cases of emigration within the European Economic Area, for both legal and natural persons;
- Introducing a reduction in the maximum allowed deferral amount by one-fifth each year deferral is granted; and
- Introducing provisions for an interest charge when deferral is gran…