Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 20/06/2019

Sweden

Declaration contained in the instrument of ratification deposited on 4 July 1990 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

(Paragraph 2 of Article 2 of the Convention)

Article 2, paragraph 1.a:

i. The State income tax (den statliga inkomstskatten)
the sailors' tax (sjömansskatten)
the coupon tax (kupongskatten)
the tax on public entertainers (bevillningsavgiften för särskilda förmåner och rättigheter)
the tax on the undistributed profits of companies (ersättningsskatten)
the tax on distribution in connection with reduction of share capital or the winding up of a company (utskiftningsskatten), and
the profit sharing tax (vinstdelningsskatten).

iii. The State capital tax (den statliga förmögenhetsskatten)

Article 2, paragraph 1.b:

i. The communal income tax (den kommunala inkomstskatten)

ii. Charges according to:
- the Act (1981:691) on Social Security Contributions [lagen (1981:691) om socialavgifter]
- the Act (1982:423) on General Payroll Fee [lagen (1982:423) om allmän löneavgift]
- the Act (1984:668) on the Collection of Social Security Contributions from Employers [lagen (1984:668) om uppbörd av socialavgifter från arbetsgivare], and
- the Act (1989:484) on Work Environment Fee [lagen (1989:484) om arbetsmiljöavgift].

iii. A. The inheritance tax and the gift tax (arvsskatten och gåvoskatten).

B. The State tax on real estate (den statliga fastighetsskatten).

C. Taxes according to the Act (1968:430) on Value Added Tax [lagen (1968:430) om mervärdeskatt].

D. Taxes according to the Act (1978:144) on Tax on certain travels [lagen (1978:144) om skatt på vissa resor], and the Act (1983:1053) on turnover tax on certain securities [lagen (1983:1053) om skatt på omsättning av vissa värdepapper].

E. Charges and taxes according to :

- the Road Traffic Tax Act (1973:601) [vägtrafikskattelagen (1973:601)]
- the Act (1976:338) on Road Traffic Tax on Vehicles which are not registered in Sweden [lagen (1976:388) om vägtrafikskatt på vissa fordon som inte är registrerade här i riket]
- the Act (1976:339) on Tax on Cars for Sale [lagen (1976:339) om saluvagnsskatt]
- the Road Traffic Tax Act (1988:327) [vägtrafiksskattelagen (1988:327)], and
- the Road Traffic Tax Act (1988:328) on foreign vehicles [lagen (1988:328) om vägtrafikskatt på utländska fordon].

G. Charges according to the Act (1972:435) on Fee on Excess Freight [lagen (1972:435) om överlastavgift].

[ Note by the Secretariat : See Declaration from the Delegation of Sweden to the OECD, dated 28 August 2014, registered at the Secretariat General of the OECD on 3 September 2014 - Or. Engl. ]
Period covered: 01/04/1995 - 01/01/2015
Articles concerned : 2

Declaration transmitted by the Permanent Delegation of Sweden to the OECD and UNESCO, dated 18 December 2015, registered at the Secretariat General of the OECD on 10 February 2016 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information
Period covered: 10/02/2016 -
Articles concerned : 28

Declaration transmitted by a letter from the Head of the Delegation of Sweden to the OECD and UNESCO, dated 29 June 2017, registered at the Secretariat General of the OECD on 5 July 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports
Period covered: 05/07/2017 -
Articles concerned : 28


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