UPDATE 26/06/’20:
Yesterday, the Swedish government announced that they will amend their view. They indicate that the first reporting for reportable arrangements between 1st July – 31st December 2020 should be due 31st January 2021 and that historic reportable arrangements (25th June 2018 – 30th June 2020 should be due 28th February 2021.
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Although there is no public statement, we heard from very reliable sources that the Swedish parliament enacted DAC6 into Swedish law and handed the decision to the government to issue instructions on when the first reporting should be due.
The Swedish government did not take the opportunity the EU commission offered, which means that reportable arrangements between 25th June 2018 and 30th June 2020 need to be reported no later than 30th August 2020. Reportable arrangements after 1st July 2020 need to be reported on 31st July 2020. The legislative documents are attached. It needs to be read together with the Act and the rules there, stating how it is enacted and when it should enter into force. No other public information/statements have been made available, not even in Swedish.
Click on the images below to open the PDF files.
