OrbitaxSweden Consulting on New R&D Tax Incentive Options in Light of OECD Pillar Two Changes
|Proposed Changes|Sweden
Sweden’s Ministry of Finance has issued a supplementary memorandum concerning a proposed new tax incentive for research and development (R&D) based on expenditure for R&D personnel, as well as the treatment of the proposed incentive under the OECD Pillar Two rules. The consultation was published on 24 February 2026, and the deadline for comments is 23 April 2026.
The consultation prese…