Partilinjen
DecidedDecided 20 May 2026

Slopad kupongskatt för utländska stater

Official title: Ett undantag i kupongskattelagen för utländska stater

Riksdagen har beslutat att utländska stater ska slippa betala kupongskatt på aktieutdelningar i Sverige. Ändringen görs för att anpassa svensk lagstiftning till EU-rätten efter domar om likabehandling med svenska myndigheter.

In brief

What the Riksdag decided

Från och med den 1 juli 2026 undantas utländska stater samt utländska motsvarigheter till kommuner och regioner från kupongskatt på utdelning från svenska aktiebolag och fonder. Undantaget gäller stater inom EES samt stater utanför EES som har avtal om skatterättsligt informationsutbyte med Sverige. Bakgrunden är att motsvarande svenska offentliga organ, som AP-fonderna, redan är skattebefriade.

What was contested

Själva skatteundantaget antogs i enighet, men S, V och MP reserverade sig och krävde en tidsbestämd uppföljning av reformens effekter på statsfinanserna och Skatteverkets kontrollmöjligheter. Riksdagsmajoriteten (M, SD, KD, L och C) avslog detta med hänvisning till en redan pågående utredning.

This summary was written with the help of AI from the committee report and the votes. It is not an official text – always read the Riksdag's own description. The English text is a machine translation of the Swedish summary.

The vote

20 May 2026

2. Uppföljning och konsekvensanalys

Riksdagen avslår motion 2025/26:3903 av Niklas Karlsson m.fl. (S).

200
Yes
149
No

The committee's proposal won · C voted with the Tidö parties

Counter-proposal from S, V, MP.

THE SPEAKERDEPUTY SPEAKERSCABINET BENCHKenneth G Forslund (S) – No · seat 1Julia Kronlid (SD) – Yes · seat 2Kerstin Lundgren (C) – Yes · seat 3Anders Ygeman (S) – No · seat 4Margareta Cederfelt (M) – Yes · seat 5Karin Enström (M) – Yes · seat 6Mikael Damberg (S) – No · seat 7Adam Reuterskiöld (M) – Yes · seat 8Fredrik Olovsson (S) – No · seat 9Helena Bouveng (M) – Yes · seat 10Hanna Westerén (S) – No · seat 11Jesper Skalberg Karlsson (M) – Yes · seat 12Patrick Reslow (SD) – Yes · seat 13Mohamed Yassin (MP) – No · seat 14Lars Johnsson (M) – Yes · seat 15Björn Söder (SD) – Yes · seat 16Gunilla Carlsson (S) – No · seat 17Mattias Jonsson (S) – No · seat 18Cecilia Gustafsson (M) – Yes · seat 19Ida Ekeroth Clausson (S) – No · seat 20Patrik Björck (S) – No · seat 21Peter Hultqvist (S) – No · seat 22Anders W Jonsson (C) – Yes · seat 23Mats Berglund (MP) – No · seat 24Carl Nordblom (M) – Yes · seat 25Merit Frost Lindberg (M) – Yes · seat 26Fredrik Malm (L) – Yes · seat 27Ingela Nylund Watz (S) – No · seat 28Anna Lipinska (KD) – Yes · seat 29Anna af Sillén (M) – Yes · seat 30Caroline Helmersson Olsson (S) – No · seat 31Hans Ekström (S) – No · seat 32Anders Karlsson (C) – Yes · seat 33Jimmie Åkesson (SD) – Yes · seat 34Jamal El-Haj (–) – No · seat 35Malcolm Momodou Jallow (–) – No · seat 36Joakim Sandell (S) – No · seat 37Per-Arne Håkansson (S) – No · seat 38Magnus Persson (SD) – Yes · seat 39Rickard Nordin (C) – Yes · seat 40Jimmy Ståhl (SD) – Yes · seat 41Maj Karlsson (V) – No · seat 42Markus Wiechel (SD) – Yes · seat 43Ulrika Heie (C) – Yes · seat 44Sten Bergheden (M) – Yes · seat 45Crister Carlsson (M) – Yes · seat 46Rasmus Giertz (SD) – Yes · seat 47Lars Beckman (M) – Yes · seat 48Roger Hedlund (SD) – Yes · seat 49Andreas Lennkvist Manriquez (V) – No · seat 50Karin Rågsjö (V) – No · seat 51Maria Stockhaus (M) – Yes · seat 52Magdalena Andersson (S) – No · seat 53Leif Nysmed (S) – No · seat 54Åsa Westlund (S) – No · seat 55Adam Marttinen (SD) – Yes · seat 56Lotta Johnsson Fornarve (V) – No · seat 57Martina Johansson (C) – Yes · seat 58Ann-Sofie Lifvenhage (M) – Yes · seat 59Mats Green (M) – Yes · seat 60Johanna Haraldsson (S) – No · seat 61Niels Paarup-Petersen (C) – Yes · seat 62Noria Manouchi (M) – Yes · seat 63Mikael Eskilandersson (SD) – Yes · seat 64Ludvig Ceimertz (M) – Yes · seat 65Anna Wallentheim (S) – No · seat 66Thomas Morell (SD) – Yes · seat 67Johan Büser (S) – No · seat 68Helene Odenjung (L) – Yes · seat 69Jonathan Svensson (S) – No · seat 70Magnus Jacobsson (KD) – Yes · seat 71Erik Ezelius (S) – No · seat 72Jörgen Grubb (SD) – Yes · seat 73Sara Gille (SD) – Yes · seat 74Marie Olsson (S) – No · seat 75Patrik Lundqvist (S) – No · seat 76Viktor Wärnick (M) – Yes · seat 77Fredrik Lundh Sammeli (S) – No · seat 78Birger Lahti (V) – No · seat 79Angelika Bengtsson (SD) – Yes · seat 80Lawen Redar (S) – No · seat 81Joanna Lewerentz (M) – Yes · seat 82Martin Kinnunen (SD) – Yes · seat 83Nooshi Dadgostar (V) – No · seat 84Alexandra Völker (S) – No · seat 85Sofia Amloh (S) – No · seat 86Linus Lakso (MP) – No · seat 87Johan Löfstrand (S) – No · seat 88Susanne Nordström (M) – Yes · seat 89Carina Ödebrink (S) – No · seat 90Camilla Rinaldo Miller (KD) – Yes · seat 91Rose-Marie Carlsson (S) – No · seat 92Peter Ollén (M) – Yes · seat 93Ewa Pihl Krabbe (S) – No · seat 94Torsten Elofsson (KD) – Yes · seat 95Jennie Nilsson (S) – No · seat 96Magdalena Sundqvist (S) – No · seat 97Dennis Dioukarev (SD) – Yes · seat 98Marie-Louise Hänel Sandström (M) – Yes · seat 99Mats Wiking (S) – No · seat 100Ann-Sofie Alm (M) – Yes · seat 101Dan Hovskär (KD) – Yes · seat 102Tobias Andersson (SD) – Yes · seat 103Malin Höglund (M) – Yes · seat 104Kajsa Fredholm (V) – No · seat 105Kristoffer Lindberg (S) – No · seat 106Lili André (KD) – Yes · seat 107Ida Karkiainen (S) – No · seat 108Linus Sköld (S) – No · seat 109Mattias Vepsä (S) – No · seat 110Kristina Axén Olin (M) – Yes · seat 111Ida Drougge (M) – Yes · seat 112Daniel Riazat (–) – No · seat 113Robert Stenkvist (SD) – Yes · seat 114Azadeh Rojhan (S) – No · seat 115Mikael Oscarsson (KD) – Yes · seat 116Mattias Eriksson Falk (SD) – Yes · seat 117Johan Andersson (S) – No · seat 118Chris Dahlqvist (SD) – Yes · seat 119Staffan Eklöf (SD) – Yes · seat 120Eric Westroth (SD) – Yes · seat 121Louise Eklund (L) – Yes · seat 122Nima Gholam Ali Pour (SD) – Yes · seat 123Morgan Johansson (S) – No · seat 124Boriana Åberg (M) – Yes · seat 125Larry Söder (KD) – Yes · seat 126Lars Püss (M) – Yes · seat 127David Josefsson (M) – Yes · seat 128Leila Ali Elmi (MP) – No · seat 129Matheus Enholm (SD) – Yes · seat 130Louise Thunström (S) – No · seat 131Charlotte Nordström (M) – Yes · seat 132Lars Mejern Larsson (S) – No · seat 133Ulrika Liljeberg (C) – Yes · seat 134Lars Isacsson (S) – No · seat 135Daniel Persson (SD) – Yes · seat 136Samuel Gonzalez Westling (V) – No · seat 137Eric Palmqvist (SD) – Yes · seat 138Mattias Karlsson (M) – Yes · seat 139Martin Ådahl (C) – Yes · seat 140Lorena Delgado Varas (–) – No · seat 141Annika Strandhäll (S) – No · seat 142Serkan Köse (S) – No · seat 143Mathias Tegnér (S) – No · seat 144Annika Hirvonen (MP) – No · seat 145Fredrik Ahlstedt (M) – Yes · seat 146Ardalan Shekarabi (S) – No · seat 147Magnus Oscarsson (KD) – Yes · seat 148Mattias Ottosson (S) – No · seat 149Ciczie Weidby (V) – No · seat 150Jakob Olofsgård (L) – Yes · seat 151Richard Jomshof (SD) – Yes · seat 152Magnus Manhammar (S) – No · seat 153Mats Persson (L) – Yes · seat 154Marianne Fundahn (S) – No · seat 155Sara-Lena Bjälkö (–) – Yes · seat 156Helena Storckenfeldt (M) – Yes · seat 157Tony Haddou (V) – No · seat 158Emma Nohrén (MP) – No · seat 159Jan Ericson (M) – Yes · seat 160Petter Löberg (S) – No · seat 161Blåvitt Elofsson (S) – No · seat 162Daniel Bäckström (C) – Yes · seat 163Anna-Lena Hedberg (SD) – Yes · seat 164Mathias Bengtsson (KD) – Yes · seat 165Sanna Backeskog (S) – No · seat 166Linnéa Wickman (S) – No · seat 167Johnny Svedin (SD) – Yes · seat 168Zara Leghissa (S) – No · seat 169Camilla Brodin (KD) – Yes · seat 170Ida Gabrielsson (V) – No · seat 171Arin Karapet (–) – Yes · seat 172Henrik Vinge (SD) – Yes · seat 173Erik Ottoson (M) – Yes · seat 174Gulan Avci (L) – Yes · seat 175Anna Vikström (S) – No · seat 176Alexandra Anstrell (M) – Yes · seat 177Sanne Lennström (S) – No · seat 178Gustaf Lantz (S) – No · seat 179Malin Östh (V) – No · seat 180Teresa Carvalho (S) – No · seat 181Azra Muranovic (S) – No · seat 182Niklas Sigvardsson (S) – No · seat 183Heléne Björklund (S) – No · seat 184Ann-Christine Frohm (SD) – Yes · seat 185Ann-Charlotte Hammar Johnsson (M) – Yes · seat 186Pia Trollehjelm (SD) – Yes · seat 187Lars Andersson (SD) – Yes · seat 188Hanna Gunnarsson (V) – No · seat 189Jan Riise (MP) – No · seat 190Carita Boulwén (SD) – Yes · seat 191Björn Tidland (SD) – Yes · seat 192Magnus Berntsson (KD) – Yes · seat 193Patrik Jönsson (SD) – Yes · seat 194Ingemar Kihlström (KD) – Yes · seat 195Runar Filper (SD) – Yes · seat 196Mikael Dahlkvist (S) – No · seat 197Elin Nilsson (L) – Yes · seat 198Matilda Ernkrans (S) – No · seat 199Olle Thorell (S) – No · seat 200Oscar Sjöstedt (SD) – Yes · seat 201Saila Quicklund (M) – Yes · seat 202Josef Fransson (SD) – Yes · seat 203Helén Pettersson (S) – No · seat 204Isak From (S) – No · seat 205Joar Forssell (L) – Yes · seat 206Malin Danielsson (L) – Yes · seat 207Kadir Kasirga (S) – No · seat 208Malin Björk (C) – Yes · seat 209Markus Selin (S) – No · seat 210Kjell Jansson (M) – Yes · seat 211Alireza Akhondi (C) – Yes · seat 212Ludvig Aspling (SD) – Yes · seat 213Ilona Szatmári Waldau (V) – No · seat 214Lina Nordquist (L) – Yes · seat 215Aron Emilsson (SD) – Yes · seat 216Eva Lindh (S) – No · seat 217Robert Olesen (S) – No · seat 218Mattias Karlsson Bergman (SD) – Yes · seat 219Lena Hallengren (S) – No · seat 220Camilla Brunsberg (M) – Yes · seat 221Niklas Karlsson (S) – No · seat 222Agneta Nilsson (S) – No · seat 223Emma Berginger (MP) – No · seat 224Louise Meijer (M) – Yes · seat 225Christofer Bergenblock (C) – Yes · seat 226Cecilia Rönn (L) – Yes · seat 227Dzenan Cisija (S) – No · seat 228Lena Malm (S) – No · seat 229Mikael Larsson (C) – Yes · seat 230Ulrik Nilsson (M) – Yes · seat 231Håkan Svenneling (V) – No · seat 232Magnus Resare (M) – Yes · seat 233Katarina Tolgfors (M) – Yes · seat 234Helena Vilhelmsson (C) – Yes · seat 235Åsa Eriksson (S) – No · seat 236Vasiliki Tsouplaki (V) – No · seat 237Anna-Caren Sätherberg (S) – No · seat 238Kalle Olsson (S) – No · seat 239Helena Lindahl (C) – Yes · seat 240Edward Riedl (M) – Yes · seat 241Katarina Luhr (MP) – No · seat 242Mirja Räihä (S) – No · seat 243Daniel Helldén (MP) – No · seat 244Elsa Widding (–) – Yes · seat 245Josefin Malmqvist (M) – Yes · seat 246Fredrik Lindahl (SD) – Yes · seat 247Magdalena Thuresson (M) – Yes · seat 248Christian Carlsson (KD) – Yes · seat 249David Perez (SD) – Yes · seat 250Catarina Deremar (C) – Yes · seat 251John Widegren (M) – Yes · seat 252Patrik Karlson (L) – Yes · seat 253Monica Haider (S) – No · seat 254Katja Nyberg (–) – Yes · seat 255Mattias Bäckström Johansson (SD) – Yes · seat 256Laila Naraghi (S) – No · seat 257Mauricio Rojas (L) – Yes · seat 258Ulrika Heindorff (M) – Yes · seat 259Stina Larsson (C) – Yes · seat 260Cecilia Engström (KD) – Yes · seat 261Erik Hellsborn (SD) – Yes · seat 262Aida Birinxhiku (S) – No · seat 263Roland Utbult (KD) – Yes · seat 264Gustaf Göthberg (M) – Yes · seat 265Anders Alftberg (SD) – Yes · seat 266Jessica Rodén (S) – No · seat 267Charlotte Quensel (SD) – Yes · seat 268Marléne Lund Kopparklint (–) – Yes · seat 269Hans Eklind (KD) – Yes · seat 270Denis Begic (S) – No · seat 271Angelica Lundberg (SD) – Yes · seat 272Mikael Damsgaard (M) – Yes · seat 273Mats Hellhoff (SD) – Yes · seat 274Jörgen Berglund (M) – Yes · seat 275Björn Wiechel (S) – No · seat 276Åsa Karlsson (S) – No · seat 277Elisabeth Thand Ringqvist (C) – Yes · seat 278Markus Kallifatides (S) – No · seat 279Ulrika Westerlund (MP) – No · seat 280Jytte Guteland (S) – No · seat 281Mats Arkhem (SD) – Yes · seat 282Martin Melin (L) – Yes · seat 283Amanda Palmstierna (MP) – No · seat 284Anna Lasses (C) – Yes · seat 285Inga-Lill Sjöblom (S) – No · seat 286Kent Kumpula (SD) – Yes · seat 287Clara Aranda (SD) – Yes · seat 288Jonas Andersson (SD) – Yes · seat 289Thomas Ragnarsson (M) – Yes · seat 290Oliver Rosengren (M) – Yes · seat 291Tomas Kronståhl (S) – No · seat 292Gudrun Brunegård (KD) – Yes · seat 293Bo Broman (SD) – Yes · seat 294Linda Lindberg (SD) – Yes · seat 295Victoria Tiblom (SD) – Yes · seat 296Jessica Stegrud (SD) – Yes · seat 297Ellen Juntti (M) – Yes · seat 298Jennie Wernäng (M) – Yes · seat 299Janine Alm Ericson (MP) – No · seat 300Helena Gellerman (L) – Yes · seat 301Joakim Järrebring (S) – No · seat 302Alexander Christiansson (SD) – Yes · seat 303Kjell-Arne Ottosson (KD) – Yes · seat 304Sofia Skönnbrink (S) – No · seat 305Michael Rubbestad (SD) – Yes · seat 306Per Söderlund (SD) – Yes · seat 307Lena Johansson (S) – No · seat 308Caroline Högström (M) – Yes · seat 309Malin Larsson (S) – No · seat 310Anne-Li Sjölund (C) – Yes · seat 311Gudrun Nordborg (V) – No · seat 312Pontus Andersson Garpvall (SD) – Yes · seat 313Fredrik Kärrholm (M) – Yes · seat 314Daniel Vencu Öhrlund Castro (S) – No · seat 315Anders Ekegren (L) – Yes · seat 316Martin Westmont (SD) – Yes · seat 317Amanda Lind (MP) – No · seat 318Andrea Andersson Tay (V) – No · seat 319Christian Lindefjärd (SD) – Yes · seat 320Leonid Yurkovskiy (SD) – Yes · seat 321Stefan Olsson (M) – Yes · seat 322Jacob Risberg (MP) – No · seat 323Rebecka Le Moine (MP) – No · seat 324John E. Weinerhall (M) – Yes · seat 325Muharrem Demirok (C) – Yes · seat 326Mona Olin (SD) – Yes · seat 327Lars Engsund (M) – Yes · seat 328Marie Nicholson (M) – Yes · seat 329Ola Möller (S) – No · seat 330Madeleine Atlas (C) – Yes · seat 331Emma Ahlström Köster (M) – Yes · seat 332Adrian Magnusson (S) – No · seat 333Jessica Wetterling (V) – No · seat 334Yasmine Eriksson (SD) – Yes · seat 335Aylin Nouri (S) – No · seat 336Johanna Rantsi (M) – Yes · seat 337Anders Ådahl (C) – Yes · seat 338Rashid Farivar (SD) – Yes · seat 339Camilla Hansén (MP) – No · seat 340Karin Sundin (S) – No · seat 341Nadja Awad (V) – No · seat 342Oskar Svärd (M) – Yes · seat 343Anna-Belle Strömberg (S) – No · seat 344Ulf Lindholm (SD) – Yes · seat 345Peder Björk (S) – No · seat 346Isabell Mixter (V) – No · seat 347Peter Hedberg (S) – No · seat 348Nils Seye Larsen (MP) – No · seat 349
  • 200 yes
  • 149 no
  • 0 abstained
  • 0 absent

Decision items

  1. 1

    Ett undantag i kupongskattelagen för utländska stater

    Riksdagen antar regeringens förslag till lag om ändring i kupong­skattelagen (1970:624). Därmed bifaller riksdagen proposition 2025/26:91.

    acklamation

    utskottet

  2. 2

    Uppföljning och konsekvensanalys

    Riksdagen avslår motion 2025/26:3903 av Niklas Karlsson m.fl. (S).

    utskottet

    Reservation: S, V, MP

The debate in the chamber

3 speeches

Speeches are shown in the original Swedish.

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