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HMRC internal manual

Double Taxation Relief Manual

Sweden: Treaty summary

The table summarises the provisions of the treaty as they relate to income beneficially owned by UK residents. The rate shown is the ‘treaty rate’ and does not reflect taxes chargeable under domestic law before relief is given under the provisions of the treaty. The ‘treaty rate’ is the maximum rate at which Sweden is permitted to tax income in the relevant categories under the treaty. Rates chargeable under domestic law may be higher or lower.

In all cases other conditions for relief (e.g. beneficial ownership) will have to be met before relief is due under the treaty. The text of the treaty itself should be consulted for the full details.

Portfolio dividends 5% Article 10
Dividends on direct investments 0% Article 10
Conditions for lower rate on dividends on direct investments The beneficial owner is a company which controls, directly or indirectly, at least 10 per cent of the voting power in the company paying the dividends Article 10
Property income dividends 15% Article 10
Interest 0% Article 11
Royalties 0% Article 12
Government pensions Taxable in Sweden (note 1) Article 17
Other pensions Taxable in Sweden (note 1) Article 17
Arbitration Yes Article 23


Note 1: A “grandfathering” election can be made in some circumstances to continue to benefit from the provisions of the previous agreement – see notes page for further details.