Skatteuppgiftsutbyte

Skatteuppgiftsutbyte refers to the exchange of tax-related information between tax authorities and other competent authorities, within Sweden and internationally, for purposes of taxation and enforcement. The aim is to improve tax compliance, combat tax evasion, and support the administration of tax laws.

The exchange can occur through several channels. Automatic exchange of information (AEOI) under international agreements, such as the Common Reporting Standard (CRS) and related arrangements, involves routine sharing of certain financial account data. Exchange on request (EOR) occurs when one authority formally asks another for specific information relevant to a tax case. Spontaneous or proactive exchange involves authorities sharing information that could be useful for another jurisdiction’s tax enforcement without a prior request.

In Sweden, the Swedish Tax Agency (Skatteverket) acts as the central authority for skatteuppgiftsutbyte, coordinating with foreign tax administrations and international bodies. The framework for foreign exchanges is created through bilateral and multilateral agreements, European Union directives on administrative cooperation in taxation, and international standards such as CRS and FATCA. Data protection laws and confidentiality rules, including GDPR, govern how exchanged information may be used and safeguarded.

Types of information commonly exchanged include data on financial accounts (balances, income, interests, dividends), tax identification numbers, ownership and beneficial ownership of assets, and other information relevant to determining tax obligations. Skatteuppgiftsutbyte thus supports cross-border transparency and cooperation in tax matters while balancing privacy and legal safeguards.