The Swedish Ministry of Finance has published draft Bill 2025/26:102, which provides for the implementation of Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). DAC9 established new rules to facilitate the exchange of information with respect to Top-up tax information returns (i.e., GloBE Information Returns - GIR) and the framework for the operational implementation of the filing oblig…