Sweden Interest Deduction Restrictions Proposed with Corporate Tax Rate Cut
|Proposed Changes|Sweden

The Swedish Ministry of Finance has proposed corporate tax reform measures, including the introduction of new interest reduction restrictions and hybrid mismatch rules along with a cut in the corporate tax rate. The proposed measures include:
- A general EBIT-based interest deduction restriction of 35% of EBIT with an SEK 100,000 safe harbor deduction limit and allowed carry forward of excess i…