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The current Swedish right of priority legislation, which is set forth in the Right of Priority Act (SFS 1970:979) was amended on 1 January 2004. The new legislation has been preceded by considerable disunion in the Swedish Parliament with several controversial questions being raised. So what are the reasons for changing the legislation?

Sweden's recent general election has created political uncertainty that complicates predictions about future tax policy, while Norway pursues a comprehensive tax reform through its Tax Commission. This analysis examines the likelihood of various tax changes in Sweden, including potential bank taxes and income tax increases, alongside Norway's proposed reforms to wealth tax, exit tax, and stock option schemes.