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Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure SE-2020-1/561 Updated – measures in Sweden

Tax cuts and deferrals for companies

Skatteavdrag och anstånd med skatteinbetalningar för företag

Country Sweden , applies nationwide
Time period Open ended, started on 01 January 2020
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Deferral of payments or liabilities
Author Anna-Karin Gustafsson (Oxford Research) and Eurofound
Measure added 13 April 2020 (updated 07 February 2022)

Background information

Many businesses are expected to struggle financially due to the current COVID-19 outbreak. To alleviate some of the pressure on companies, the government has temporarily changed the rules for tax allocation reserves, so that sole proprietors severely affected by the outbreak will receive tax cuts.

In addition, all companies will also be able to defer tax payments.

These measures are applicable retroactively from January 1 2020, and are regulated in the Tax Procedure Act (2011:1244) (Skatteförfarandelag (2011:1244)).

Content of measure

The new rules on tax allocation reserves mean that 100% of the taxable profits for 2019, up to SEK 1 million, can be set aside in the tax allocation reserve, which can then be set off against possible future losses. This means that many people can get back the preliminary tax they paid in 2019. This proposal concerns sole traders and natural persons who are partners in Swedish partnerships.

Additionally, all companies are now able to defer payments of employer contributions, preliminary tax on salary and value added tax, reported monthly or quarterly. The companies' deferral includes three months' tax payments and may be submitted for a maximum of 12 months.

The new rules are proposed to take effect on 7 April 2020 but can be applied retroactively from 1 January 2020, meaning that companies that have paid tax into their tax account in February and March can get the tax refunded from the Swedish Tax Agency.

Postponement will not be granted to companies that mismanage their finances or are otherwise dishonest. Deferral may not be granted to enterprises that have greater tax liabilities.


The following updates to this measure have been made after it came into effect.

11 January 2022

The Government plans to propose an extension of the temporary tax deferrals in order to support companies during the new wave of COVID-19.

The deferral of deductible preliminary tax and employer contributions can be granted for a maximum of nine months instead of the current seven. The eligibility period for VAT tax deferral will also increase.

26 April 2021

Deferral of taxes and employer contributions may be granted for a maximum of seven months. In addition, deferral can be applied for January 2021.

The Confederation of Swedish Enterprise (Svenskt Näringsliv) commented on the proposal to extend the coverage of this measure in March 2021. According to the Confederation, the extension is a welcomed measure but the extension is not wide enough. The deferral should include even March and April 2021.

Use of measure

As of 1 September 2021, the Swedish Tax Authority has granted tax deferrals for approximately 51,000 companies. The total sum is SEK 54,2 billion (around €5.4 billion).

Target groups

Workers Businesses Citizens
Does not apply to workers One person or microenterprises
Does not apply to citizens

Actors and funding

Actors Funding
National government
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Informed Informed
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: Peak or cross-sectoral level


No information available.

Views and reactions

No information available.


  • 16 March 2020: Ministry of Finance (2020) Economic measures in response to COVID-19 (
  • 16 March 2020: Likviditetsförstärkning via skattekontot (
  • 03 March 2021: Remiss av promemoria Ytterligare utökning av möjligheterna till tillfälliga anstånd med inbetalning av skatt [Comment on the proposal Further extension of tax deferrals] (
  • 22 April 2021: Likviditetsförstärkning via skattekontot [Strenghtened liquidity through tax account] (
  • 01 September 2021: Möjlighet till avbetalningsplan för företag som beviljats anstånd med skatt under krisen [Possibility for a payment plan for companies that have deferred taxes during the crisis] (
  • 11 January 2022: Regeringen förlänger krisstöd till företag [Government extends crisis support for companies] (


Eurofound (2020), Tax cuts and deferrals for companies, measure SE-2020-1/561 (measures in Sweden), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.