This briefing is designed for financial advisers only and should not be distributed to or relied upon by individual investors.

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Jan Wiberg

Head of Sales Sweden

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The information presented in this briefing does not constitute tax or legal advice and is based on our understanding of legislation and taxation as of July 2026. This item has been prepared for informational purposes only. Utmost group companies cannot be held responsible for any possible loss resulting from reliance on this information.

This briefing has been issued by Utmost. Utmost is a business name used by a number of Utmost companies:

Utmost International Isle of Man Limited (No. 024916C) is authorised and regulated by the Isle of Man Financial Services Authority. Its registered office is King Edward Bay House, King Edward Road, Onchan, Isle of Man, IM99 1NU, British Isles.

Utmost PanEurope dac (No. 311420) is regulated by the Central Bank of Ireland. Its registered office is Navan Business Park, Athlumney, Navan, Co. Meath, C15 CCW8, Ireland.

Utmost Worldwide Limited (No. 27151) also trading as Utmost, is incorporated in Guernsey. It is authorised and regulated by the Guernsey Financial Services Commission to conduct long term business and general business. Registered Office: Utmost House, Le Truchot, St. Peter Port, Guernsey, GY1 1GR. Utmost Worldwide Limited also holds a permit issued by the Jersey Financial Services Commission to conduct long term business in Jersey.

Utmost Luxembourg S.A. is regulated by the Commissariat aux Assurances (CAA). Registered office address: 4, rue Lou Hemmer, L-1748 Luxembourg, Grand-Duché de Luxembourg. Utmost Luxembourg S.A. is regulated by the Commissariat aux Assurances, the Luxembourg insurance regulator.

Where this material has been distributed by Utmost International Middle East Limited, it has been distributed to Market Counterparties on behalf of Utmost International Isle of Man Limited by Utmost International Middle East Limited. Utmost International Middle East Limited is registered in the Dubai International Financial Centre under number 3249. GD-PB-05-04-OF-04-0 (Old No. 6), Gate District Precinct Building 05, Dubai International Financial Centre, PO BOX 482062, Dubai, United Arab Emirates. Utmost International Middle East Limited is authorised and regulated by the Dubai Financial Services Authority. Utmost International Middle East Limited is a wholly owned subsidiary of Utmost International Isle of Man Limited.

Further information about the Utmost regulated entities can be found on our website at https://utmostgroup.com/regulatory-information/.

© 2026 Utmost International. All rights reserved. This publication and its contents are protected by copyright and may not be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or mechanical methods, without the prior written permission of Utmost Group.