Sweden

Corporate taxation

The corporate tax rate is

2013 22.00%
2014 22.00%
2015 22.00%
2016 22.00%
2017 22.00%
2018 22.00%
2019 21.40%
2020 21.40%
2021 20.60%

Transfer pricing

Transfer pricing is regulated by Chapter 14 Section 19 in the SITA. This section adopts the arm’s-length principle for transactions between related enterprises and authorises an increase in the taxable income of a Swedish enterprise equal to the reduction of income resulting from transactions that are not at arm’s length. Besides the arm’s-length rule, Chapter 19 Section 2b of Law 2001:1227 introduced documentation requirements for all corporations registered in Sweden that conduct cross-border controlled transactions.

Links

Transfer Pricing Case Law

Case NameDescriptionDateCountriesKeywords