The Irish Dáil Éireann (lower house of Parliament) approved the pending protocol to the 1986 income tax treaty with Sweden on 15 July 2026. The protocol, signed 3 June 2026, is the second to amend the treaty and includes changes to bring the treaty in line with OECD BEPS standards. It will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.