2025-12-032025/26:SkU5 · p.2SkUTaxation
Consequence analysis of the implementation of the additional tax law
Impact assessment of the top-up tax rules for large corporate groups
What's at stake: The top-up tax law covers an estimated 120-130 Swedish corporate groups with roughly 13,000 group entities, plus a further 8,000 entities in groups with a foreign parent company. The decision concerns how well their administrative burden is weighed against the goal of countering international tax planning, and whether the pace of implementation has come at the expense of the quality of the rules.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether the government should be tasked with carrying out a comprehensive impact assessment of how the top-up tax law has been implemented - including companies' administrative costs and scope for simplification - or whether the further completion of the rules should be accepted without such an assessment.
Yes Yes — the committee proposal
The committee endorses the government's completions of the top-up tax rules, which among other things concern the reversal of deferred tax liabilities and profit allocation in groups with tax-transparent entities, and rejects the motion for a comprehensive impact assessment. The committee shares the government's assessment that it is difficult, and in some cases impossible, to determine exactly which groups and companies are affected by each specific proposal, and that a full-scale analysis by number, size and sector is therefore not achievable beyond the analysis already contained in the original legislative case.
No No — the reservations
Reservation 1 (S, V, MP)
The reservation (S, V, MP) backs Sweden's commitments to global tax fairness but is critical of the very fast pace at which the top-up tax law was introduced, and notes that several consultation bodies flagged shortcomings during preparation that later had to be corrected. The reservation's authors fear that the complicated implementation and extensive rules risk undermining the purpose of the global minimum tax and damaging trust in the system. They therefore want the government to carry out a comprehensive impact assessment covering the rules, companies' administrative costs, and the scope for simplification.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 1 by S, V, MP.
Abstain The party marks a position of its own that is not one of the two final alternatives.
What each plan points to — and how the party voted
For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | No 0/19/0/3 | follows the plan | confidence: medium | not addressed |
| S | No | No 0/92/0/14 | follows the plan | confidence: medium | not addressed |
| MP | No | No 0/15/0/3 | follows the plan | confidence: medium | not addressed |
| C | No | Yes 21/0/0/3 | departs from the plan | confidence: medium | not addressed |
| L | No | Yes 14/0/0/2 | departs from the plan | confidence: medium | not addressed |
| KD | No | Yes 16/0/0/3 | departs from the plan | confidence: medium | derived |
| M | No | Yes 59/0/0/9 | departs from the plan | confidence: medium | not addressed |
| SD | No | Yes 63/0/0/9 | departs from the plan | confidence: medium | not addressed |
Committee proposal
The Riksdag rejects motion 2025/26:3829 by Niklas Karlsson et al. (S).
Original (Swedish)
Riksdagen avslår motion 2025/26:3829 av Niklas Karlsson m.fl. (S).
Riksdag decision: The Riksdag approved the government's proposal for supplementary rules for additional tax for companies in large groups. It contains a series of legislative amendments to the additional tax law. The proposal is based on an EU directive on global minimum taxation, which is based on the model rules adopted by the Organisation for Economic Co-operation and Development (OECD) and the G20 countries. The directive is to ensure that large multinational groups pay a fair share of their profits in tax regardless of where they conduct their operations. To clarify how the rules for global minimum taxation should be interpreted and applied, they have been provided with administrative guidelines. These guidelines have prompted the government's proposal for supplementary rules for additional tax. The legislative amendments enter into force on 1 January 2026.
Counter-proposals
- The counter-proposal wants the government to conduct a comprehensive impact analysis of the implementation of the top-up tax law. (S, V, MP) — Reservation 1
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan requires a simple, stable and solidary tax system where the richest again begin to pay their share, and states that wise political solutions always require time and careful consideration.
Plan documents: party programme
Reasoning and quotes
The plan requires a simple, stable and solidary tax system where the richest again begin to pay their share, and states that wise political solutions always require time and careful consideration. A comprehensive impact analysis of supplementary tax rules and companies' administrative costs is a way to value precisely the global minimum tax's legitimacy, which the plan wants to see through joint regulation of international major corporations. The counter-proposal's demand is therefore in line with the plan.
Original (Swedish)
Planen kräver ett enkelt, stabilt och solidariskt skattesystem där de rikaste åter börjar betala sin del, och slår fast att kloka politiska lösningar alltid kräver tid och eftertanke. En samlad konsekvensanalys av tilläggsskattereglerna och företagens administrativa kostnader är ett sätt att värna just den globala minimiskattens legitimitet, som planen vill se genom gemensam reglering av internationella storföretag. Motförslagets krav ligger därför i linje med planen.
- thorough preparationdecisive»Att utveckla kloka politiska lösningar kräver alltid tid och eftertanke.« (party programme ↗)“Developing wise political solutions always requires time and careful consideration.”
- solidary tax system»Vi vill se ett enkelt, stabilt och solidariskt skattesystem där de rikaste åter börjar betala sin del.« (party programme ↗)“We want to see a simple, stable and solidary tax system where the richest again begin to pay their share.”
- joint regulation of major corporations»Genom att agera tillsammans ökar också ländernas möjligheter att reglera finansiella flöden och internationella storföretag.« (party programme ↗)“By acting together, countries also increase their chances to regulate financial flows and international major corporations.”
The plan backs a global agreement on increased taxation of companies and demands a robust, sustainable and fair tax system with broad tax bases.
Plan documents: party programme
Reasoning and quotes
The plan backs a global agreement on increased taxation of companies and demands a robust, sustainable and fair tax system with broad tax bases. A comprehensive impact analysis of the implementation of the additional tax, companies' administrative costs and simplification options safeguards precisely the system's credibility and purpose. The plan also commits to security for small businesses and a good business climate. The counter-proposal is supported.
Original (Swedish)
Planen står bakom en global överenskommelse om ökad beskattning av företag och kräver ett robust, hållbart och rättvist skattesystem med breda skattebaser. En samlad konsekvensanalys av tilläggsskattens genomförande, företagens administrativa kostnader och förenklingsmöjligheter värnar just systemets trovärdighet och syfte. Planen åtar sig dessutom trygghet för småföretagare och ett gott företagsklimat. Motförslaget stöds.
- global company taxationdecisive»Global överenskommelse om ökad beskattning av företag.« (party programme ↗)“Global agreement on increased taxation of companies.”
- robust and fair tax system»Robust, hållbart och rättvist skattesystem med breda skattebaser som ger ökat utrymme« (party programme ↗)“Robust, sustainable and fair tax system with broad tax bases that provide increased scope”
- security for small businesses»Trygghet för småföretagare.« (party programme ↗)“Security for small businesses.”
- good business climate»Innovationskraft, gott företagsklimat och stark konkurrenskraft för ökad tillväxt.« (party programme ↗)“Innovation, good business climate and strong competitiveness for increased growth.”
The plan wants large corporations' tax planning to be countered through joint global commitments, which is precisely what the minimum tax aims for, and the counter-proposal supports that commitment.
Plan documents: party programme
Reasoning and quotes
The plan wants large corporations' tax planning to be countered through joint global commitments, which is precisely what the minimum tax aims for, and the counter-proposal supports that commitment. The demand concerns only a comprehensive impact analysis of the regulatory framework and opportunities for simplification, which aligns with the plan's goal that it should be easy to run and grow as a business. The plan does not pronounce on the additional tax law, which is why the conclusion is derived.
Original (Swedish)
Planen vill att storföretags skatteplanering motverkas genom gemensamma globala åtaganden, vilket är precis vad minimiskatten syftar till, och motförslaget stödjer det åtagandet. Kravet gäller enbart en samlad konsekvensanalys av regelverket och möjligheterna till förenkling, vilket ligger i linje med planens mål om att det ska vara enkelt att driva och växa som företag. Planen uttalar sig inte om tilläggsskattelagen, varför slutsatsen är härledd.
- counter tax planningdecisive»Storföretag och förmögna personer kan med hjälp av skatteplanering ofta undvika att« (party programme ↗)“Large corporations and wealthy individuals can with the help of tax planning often avoid”
- global tax cooperation»denna utmaning krävs gemensamma åtaganden och att det globala samarbetet stärks, i« (party programme ↗)“this challenge requires joint commitments and that global cooperation is strengthened, in”
- simple rules for business»vara enkelt att starta företag, växa och anställa sina första medarbetare.« (party programme ↗)“be easy to start a business, grow and hire your first employees.”
The plan commits to cleaning up the regulatory jungle for companies and reducing the administrative burden, and requires clear and predictable economic rules.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan commits to cleaning up the regulatory jungle for companies and reducing the administrative burden, and requires clear and predictable economic rules. A comprehensive impact analysis of the additional tax rule system, companies' administrative costs and simplification opportunities serves just that purpose, especially as the rule system has had to be supplemented afterwards. The counter-proposal's demands thus align with the plan.
Original (Swedish)
Planen åtar sig att rensa upp i regelträsket för företag och att minska den administrativa bördan, och kräver givna och förutsägbara spelregler i ekonomin. En samlad konsekvensanalys av tilläggsskatteregelverket, företagens administrativa kostnader och förenklingsmöjligheterna tjänar just det syftet, särskilt när regelverket fått kompletteras i efterhand. Motförslagets krav ligger därför i linje med planen.
- regulatory simplification for businessesdecisive»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clean up the regulatory jungle for entrepreneurs, large and small.”
- reduced administrative burden»minska den administrativa bördan för små och nystartade företag.« (party programme ↗)“reduce the administrative burden on small and newly started companies.”
- predictable rules»Ekonomin ska ha givna och förutsägbara spelregler« (party programme ↗)“The economy should have clear and predictable rules”
- low tax burden on business»Skattebördan på jobbskapande i företag ska göras så liten som möjligt.« (party programme ↗)“The tax burden on job creation in companies should be made as small as possible.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan requires that regulatory burden decreases and that public decisions are analysed from a small business perspective, as well as that the tax system shall be as simple and transparent as possible.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan requires that regulatory burden decreases and that public decisions are analysed from a small business perspective, as well as that the tax system shall be as simple and transparent as possible. A combined impact analysis of additional tax rules' administrative costs and simplification possibilities is a direct expression of that commitment. The plan therefore speaks in favour of the counter-proposal's demand.
Original (Swedish)
Planen kräver att regelbördan minskar och att offentliga beslut analyseras ur ett småföretagarperspektiv, samt att skattesystemet ska vara så enkelt och transparent som möjligt. En samlad konsekvensanalys av tilläggsskattereglernas administrativa kostnader och förenklingsmöjligheter är ett direkt uttryck för det åtagandet. Planen talar därför för motförslagets krav.
- reduced regulatory burdendecisive»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig och europeisk nivå, och offentliga beslut analyseras ur småföretagarperspektiv.« (party programme ↗)“The regulatory burden for small businesses shall decrease, through efforts at both municipal, state and European level, and public decisions analysed from a small business perspective.”
- simple and transparent tax system»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt och främja ett hållbart klimat och en god miljö.« (party programme ↗)“Tax policy shall favour the wealth-generating forces, be as simple and transparent as possible and promote a sustainable climate and good environment.”
- easily understood tax rules»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand in order to encourage enterprise, education and investments.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan requires that all political decisions are made according to the stewardship principle so that consequences are taken into account, that bureaucracy and complicated rules are countered and that tax rules are designed as simply as possible to facilitate business.
Plan documents: party programme
Reasoning and quotes
The plan requires that all political decisions are made according to the stewardship principle so that consequences are taken into account, that bureaucracy and complicated rules are countered and that tax rules are designed as simply as possible to facilitate business. A comprehensive impact assessment of the supplementary tax law's regulations, administrative costs and simplification opportunities is precisely an application of this. The counter-proposal's demand is therefore supported by the plan.
Original (Swedish)
Planen kräver att alla politiska beslut fattas enligt förvaltarskapsprincipen så att konsekvenserna beaktas, att byråkrati och krångliga regler motverkas och att skattereglerna utformas så enkelt som möjligt för att underlätta för företagen. En samlad konsekvensanalys av tilläggsskattelagens regelverk, administrativa kostnader och förenklingsmöjligheter är just en tillämpning av detta. Motförslagets krav stöds därför av planen.
- consequences should be taken into accountdecisive»Alla politiska beslut bör fattas i enlighet med förvaltarskapsprincipen, vilket innebär att« (party programme ↗)“All political decisions should be made in accordance with the stewardship principle, which means that”
- simple tax rules»utformas så enkelt som möjligt för att därigenom underlätta för bland annat« (party programme ↗)“designed as simply as possible to thereby facilitate among other things”
- counter bureaucracy and complication»Byråkrati och krångliga regler ska« (party programme ↗)“Bureaucracy and complicated rules should”
- long-term business rules»Det är viktigt att de regler staten ställer upp för företagen är långsiktiga.« (party programme ↗)“It is important that the rules the state establishes for businesses are long-term.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan's clearest commitment in this area is that one third of companies' administrative costs and red tape should be removed and that EU regulations as a rule should be implemented at minimum level without over-implementation.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's clearest commitment in this area is that one third of companies' administrative costs and red tape should be removed and that EU regulations as a rule should be implemented at minimum level without over-implementation. A comprehensive analysis of the administrative burden of supplementary tax rules and simplification options serves precisely that purpose. The plan also wants the tax system to be simpler and companies' conditions to be competitive.
Original (Swedish)
Planens tydligaste åtagande på området är att en tredjedel av företagens administrationskostnader och av regelkrånglet ska bort och att EU-regler som huvudregel ska genomföras på miniminivå utan överimplementering. En samlad analys av tilläggsskattereglernas administrativa börda och förenklingsmöjligheter tjänar just det syftet. Planen vill dessutom att skattesystemet blir enklare och att företagens villkor är konkurrenskraftiga.
- reduced red tapedecisive»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove one third of companies' administrative costs and one third of red tape”
- no over-implementation»Minska regelkrånglet och onödig byråkrati, bland annat genom att motverka överimplementering i Sverige av EU-beslut – som huvudregel ska EU-direktiv genomföras på miniminivå« (2022 manifesto ↗)“Reduce red tape and unnecessary bureaucracy, inter alia by preventing over-implementation in Sweden of EU decisions - as a rule EU directives shall be implemented at minimum level”
- simpler tax system»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“Should that happen, the tax system must become simpler, and corporate, knowledge and capital taxes must be competitive and encourage investment in Sweden.”
- overregulation hampers growth»Alltför höga skatter och en överreglerad ekonomi har hämmat tillväxt och jobbskapande« (party programme ↗)“Too high taxes and an overregulated economy have hindered growth and job creation”
flags: citat_migrerat
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan requires regulatory simplification, that new rules be cost-effective and that existing rules be reviewed, and taxes that do not hamper Swedish companies in international competition.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan requires regulatory simplification, that new rules be cost-effective and that existing rules be reviewed, and taxes that do not hamper Swedish companies in international competition. A comprehensive impact analysis of the administrative costs of additional tax rules and simplification opportunities is a direct application of this. The plan's EU-scepticism reinforces the requirement to report the burden of implementation.
Original (Swedish)
Planen kräver regelförenkling, att nya regler ska vara kostnadseffektiva och att befintliga regler ses över, samt skatter som inte hämmar svenska företag i internationell konkurrens. En samlad konsekvensanalys av tilläggsskattereglernas administrativa kostnader och förenklingsmöjligheter är en direkt tillämpning av det. Planens EU-skepsis förstärker kravet på att genomförandets börda redovisas.
- regulatory simplification and lower regulatory burdendecisive»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and lighten small businesses' administrative burden”
- cost-effective rules»Nya regler ska vara kostnadseffektiva och befintliga regler behöver ses över.« (2022 manifesto ↗)“New rules should be cost-effective and existing rules need to be reviewed.”
- competitive business taxes»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hamper Swedish companies in international competition”
- no to EU taxes»Stoppa maktöverföringar och EU-skatter« (2022 manifesto ↗)“Stop transfers of power and EU taxes”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
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Sources and documents
- The committee report on riksdagen.se (2025/26:SkU5)
- Committee report full text (HD01SkU5)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2025/26:3829 — med anledning av prop. 2025/26:22 Ytterligare kompletteringar till bestämmelserna om tilläggsskatt för företag i stora koncerner av Niklas Karlsson m.fl. (S)
- Proposition 2025/26:22 — Ytterligare kompletteringar till bestämmelserna om tilläggsskatt för företag i stora koncerner
Source: The Swedish Parliament