On 4 February 2020, the draft law for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements was submitted in the Swedish Parliament. The draft law is in line with the draft presented by the Ministry of Finance in December 2019.
The disclosure requirements are to enter into force on 1 July 2020, with information on earlier arrangements to be reported by 31 August 2020 where the first step of an arrangement was taken …