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HMRC internal manual

Double Taxation Relief Manual

Sweden: Claims

Reduction of Swedish coupon tax on dividends to the rates of tax specified in the dividend Article in the agreement (see DT18003) is, in most cases, made automatically at source. The Swedish law on the simplified management of shares does not, however, apply to some companies and, where a dividend is payable by such a company, Form 18b has to be completed in order to obtain reduction of or exemption from the Swedish tax at the time of payment. These forms are normally obtainable from United Kingdom banks or they can be obtained from Skattemyndigheten, Sarskilda Skattekontoret, 771 83 Ludvika, Sweden.

Where Swedish tax is deducted from dividends in excess of the rates provided for in the agreement, claims for repayment should be made in writing to the address shown above within five years of the end of the calendar year in which the dividend became payable. No special forms are provided for this purpose.

Claims to exemption from Swedish tax on royalties under Article 12 of the agreement should be made in a Swedish tax return completed by the recipient. Income tax return forms and an explanatory leaflet Fi217 about claiming relief under the agreement can be obtained from the address above.