Sweden Interest Deduction Restrictions Proposed with Corporate Tax Rate Cut

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…