Ulrika Bengtsson and Tobias Fleischer have authored the Swedish chapters in this year’s edition of Chambers Tax Controversy 2026: A Chambers Global Practice Guide.
The guide provides an updated overview of the Swedish framework for tax procedures and tax litigation. It covers, among other things, administrative proceedings, court proceedings, tax audits, cross-border tax disputes and alternative dispute resolution mechanisms such as MAP and APA.
In this year’s edition, Ulrika Bengtsson and Tobias Fleischer have also authored the Sweden Trends & Developments chapter, which highlights current developments in Swedish tax controversy. The chapter addresses topics such as the role of tax penalties in disputes, carried interest, transfer pricing, exchange of information between tax authorities and issues relating to procedural fairness in tax litigation.
The chapters focus on an area undergoing rapid development, where international tax matters, increased information exchange and more complex audits are expected to contribute to more extensive and complex tax disputes going forward.
Ulrika Bengtsson:
“We are pleased to once again contribute the Swedish chapters to Chambers Tax Controversy. This year’s edition reflects how tax disputes are becoming increasingly complex, not least due to more international tax disputes, increased information exchange and issues relating to tax penalties. We hope the guide will be a useful resource for both Swedish and international stakeholders seeking to understand how disputes against the Swedish Tax Agency work in practice.”
