1. What is the legal framework governing bribery in
Sweden?
The Swedish Penal Code (SPC) contains provisions regarding
bribes in Chapter 10 (On embezzlement, other acts of breach of
trust and bribery).
There are other laws containing regulations around bribery, such
as the Income Tax Act, according to which it is stipulated that a
bribe is not deductible.
2. What constitutes a bribe?
Both receiving and giving bribes are illegal. The provisions on
bribery apply to corrupt acts within both public and private
sectors and cover all employees and persons performing assignments
based on contract, election, appointment or duty such as members of
Parliament, board members, lawyers and consultants. The regulation
also includes participants and functionaries in competitions where
general betting is arranged ( e.g. sports events).