Sweden Adding State Aid Recovery Conditions for Improved Tonnage Tax Regime

The Swedish Ministry of Finance has published a draft bill to introduce special provisions in Sweden's recently improved tonnage tax regime in relation to state aid recovery. As previously reported, amendments to the regime were approved in June 2026, that included an expanded scope of activities, a reduction in minimum gross tonnage, and other generally beneficial changes. The amendments to the regime entered into force on 20 July 2026 and apply for the first time for tax years beginning af…