• Switzerland - Sweden
    Amending protocol enters into force

    22-08-2012

    The amending Protocol to the Sweden - Switzerland Income Tax Treaty has entered into force on 5 August 2012.

    The provisions of the amending Protocol will take effect on 1 January 2013.

    As per the amending Protocol the following withholding taxes will be amended:

    • Dividends:
      • 0% if the recipient is a company (other than a partnership) which holds directly or indirectly at least 10% of the capital or voting power of the company paying the dividends.
      • 0% if the recipient is a pension fund, provided that the dividend is not derived from a business activity with which the pension fund or associated entity within its scope of interest is engaged and the pension fund does not sell, or make a contract to sell the holding from which the dividend is derived within 2 months after the date the pension fund acquired the shares.
      • 15% in all other cases.

    • Interest: 0% withholding tax on interest.

    • Royalties: 0% withholding tax on royalties.
    Back to News
    Related Topics:

EUCED - European Network for Economic Cooperation and Development is a European Economic Interest Grouping (EEIG), as per EU Council Regulation # 2137/85, established for European and worldwide economic and development operations. As well as, the status of an European Business Association.

Read more
Follow Us
Specialist writers View All
Copyright © 2012 - 2019 Offtax Ltd. All rights reserved. Compare Countries News & Articles About Join Us Directory Contact Us