New rules on skatterättsligt företrädaransvar (tax representative liability) entered into force on June 30, 2026, after Riksdagen approved prop. 2025/26 on May 6, 2026. A company representative can now be fully or partly relieved of personal liability for the company's unpaid taxes when it would be 'oskäligt' (unreasonable), and a new two-month rådrum (grace period) from the original tax due date defers when personal liability is assessed, giving founders time to resolve the debt.
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Sweden softens director tax liability: 2-month grace period from June 30, 2026
Why this matters for founders
If your Swedish AB hits a cash crunch and can't pay taxes on time, you (as director) are no longer automatically on the hook the moment a payment is missed: apply for the two-month rådrum to buy time to arrange payment or a payment plan before personal liability is tested, and invoke the 'unreasonable' relief ground if pursued.
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