Sweden: Financial institutions must notify change of status under CRS

Sweden: Change of status under CRS must be reported

The Swedish tax agency issued a notification form that a financial institution must submit when it either: (1) meets the criteria for reporting obligations; or (2) ceases to have any reporting obligations and no longer meets the criteria for reporting requirements under the common reporting standard (CRS) and the DAC 2 regimes.

Related content

The form (released in September 2016) must be submitted to the tax agency within two months of the change in status.


Read a September 2016 report [PDF 68 KB] prepared by the KPMG member firm in Sweden

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal



KPMG's new digital platform

KPMG's new digital platform