Sweden issues Newsletter on AEOI

On 29 March 2019, the Swedish Tax Agency released a Newsletter summarizing the latest Automatic Exchange of Information (“AEOI”) events in Sweden.
The newsletter, which is only available in Swedish, once again, includes information regarding Lex Asea dividends, as the value of the distributed shares for PolarCool AB has been recalculated.
Those dividends must be submitted based on the Foreign Account Tax Compliance Act (“FATCA”) and the Common Reporting Standard (“CRS”).
In addition, the Newsletter states, that the final versions of the technical guidances for CRS (Link-Swedish) is now available on the Swedish government website. Noteworthy topics are:
In addition, the final version for the FATCA technical guidance (Link-Swedish), with the following noteworthy topics, is available:
Please note that the above information have been received through an email subscription. To receive the latest news regarding AEOI in Sweden, feel free to send a request to the following email address: finansiella.konton@skatteverket.se.