International treaty

Sweden: tax treaties

Tax treaties and related documents between the UK and Sweden.

Documents

2021 Protocol to the 2015 Sweden-UK Double Taxation Convention – signed not in force

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1983 Sweden-UK Double Taxation Convention – terminated

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Details

2021 Protocol to the 2015 Sweden-UK Double Taxation Convention – not in force

The 2021 Protocol to the 2015 Double Taxation Convention was signed in London on 23 February 2021. The protocol will enter into force when both countries have completed their legislative procedures and exchanged diplomatic notes.

2015 Double Taxation Convention

The double taxation convention entered into force on 20 December 2015:

It’s effective in:

Sweden from 1 January 2016 for:

  • taxes withheld at source
  • other taxes on income

the UK from:

  • 1 January 2016 for taxes withheld at source
  • 1 April 2016 for Corporation Tax
  • 6 April 2016 for Income Tax and Capital Gains Tax

1983 Sweden-UK Double Taxation Convention – terminated

The double taxation convention entered into force on 26 March 1964.

It’s effective in Sweden from 1 January 1985 and in the UK from:

  • 1 April 1985 for Corporation Tax and development land tax
  • 6 April 1985 for Income Tax and Capital Gains Tax
Published 17 December 2013
Last updated 23 February 2021 + show all updates
  1. Information about the 2021 Protocol to the 2015 Double Taxation Convention has been added.

  2. First published.