The Swedish Business and Industry Tax Delegation (in Swedish: NSD) is an ongoing cooperation in tax matters between the principals. The policy responsibility for tax issues lies with the respective principal. The co-operation within NSD allows for ongoing policy reconciliation.

Through the delegation’s secretariat, a continuous review and analysis of the tax policy and the consequences of the tax system nationally and internationally – for the business community.

One objective is to formulate joint consultative opinions and to take coordinated initiatives for changes and improvements in tax legislation and international agreements that benefit the business community.

Based on the work within NSD, without requirements for exclusive rights, knowledge and experience of the consequences of taxes for business and industry shall be communicated to the Government, the Riksdag and authorities.

The Delegation was started in 1918 by the Swedish Confederation of Industry (today the Swedish Confederation of Enterprise) , the Swedish Chamber of Commerce and the Swedish Bankers’ Association.