Taxation and Legal Issues
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Abstract
Abstract
In this note, the authors examine the amendments Sweden made to its dividend withholding tax rules following the CJEU decision in Keva and Others (Case C-39/23) that taxing comparable non-resident public law pension funds while exempting Swedish ones breached the free movement of capital. It elaborates briefly on the legal background to Keva and Others, the reasoning of the CJEU and the consequent amendments Sweden made to its withholding tax legislation, which entered into force on 1 July 2026. It further considers whether the new rules adequately address the discrimination identified by the CJEU and whether the requirement to establish comparability between Swedish and foreign public law bodies may create continuing legal uncertainty.
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@article{Ilieva2026Sweden,
title = {Sweden Amends its Dividend Withholding Taxation in Light of Keva and Others (Case C-39/23)},
author = {Katerina Ilieva and Laura Ambagtsheer-Pakarinen},
journal = {European Taxation},
year = {2026},
doi = {10.59403/1pjzj72},
url = {https://doi.org/10.59403/1pjzj72}
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