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Swedish Parliament Adopts Amendments to Interest Deduction Rules to Align with EU Law

|Approved Changes|Sweden
Sweden

On 19 November 2025, the Swedish Riksdag (parliament) approved legislation that includes targeted amendments to the Income Tax Act regarding interest deduction rules to ensure compliance with EU law. As previously reported, the amendments are in response to recent rulings by the EU Court of Justice, notably in the Lexel (C-484/19) and X BV (C-585/22) cases, which found Sweden's existing intere…

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