Swedish government presents its action plan against tax avoidance

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PwC-skatteradgivning-Money-solid_0002_burgundy.pngOn April 28, the Government presented its memorandum including 10 measures against tax avoidance, tax evasion and money laundering. These measures are proposed against the background of, amongst other things, the fact that tax avoidance and tax evasion result in extremely high costs for Sweden and other countries, and that such activities decrease resources from the general welfare of citizens.

On April 29, Minister of Finance, Magdalena Andersson participated in a debate in Parliament on tax avoidance. Prior to this debate, she presented the Government’s work in this area. This dealt with already determined and future measures. In addition to the cost aspect and the fact that cheating on taxes and aggressive tax planning takes resources from the general welfare, tax avoidance can also damage free and fair competition. Magdalena Andersson also mentioned that tax morals risk being undermined if no measures are taken to deal with tax evasion.

The Finance Minister made note of the fact that international work is taking place as regards these issues, amongst other things, within the framework of the G20’s/OECD’s project against tax base erosion and profit shifting (BEPS) and through the global forum for transparency and exchange of information in the tax area. However, further measures need to be taken both at international and national level. The Government sees the following measures as central in the continued work against tax avoidance, tax evasion and money laundering:

  1. Include a larger number of countries in the global standards for transparency and exchange of information
  2. Introduce the automatic exchange of information regarding actual owners
  3. Introduce a requirement that tax advisors must provide information
  4. Create a global black list of non-cooperating countries and introduce strong countermeasures
  5. Strengthen the work against VAT fraud
  6. Strengthen the off-putting, negative image of tax surcharges
  7. Strengthen the Tax Agency’s resources
  8. See to it that tax issues in companies reach all the way to Board level
  9. Support tax capacity development in developing countries
  10. Take further measures against domestic tax cheating and black labour


The proposed measures evidence that the Government sees an increased requirement of control and international cooperation. It is also clear that the recent reporting on and discussions regarding tax evasion have had an effect at the highest level.

We will revert with a number of blog posts as soon as further information regarding these measures has been presented.

Do you have any questions on tax?

Fredrik Benson

Fredrik Benson

Fredrik Benson arbetar på PwC:s kontor i Stockholm med skattefrågor bland annat med inriktning på beskattning av ägarledda företag och deras ägare.
010-212 54 65
Fredrik Benson works with tax-related issues at PwC’s office in Stockholm, dealing with tax issues relating to owner-managed companies and their owners.
+46 10 212 54 65

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