International treaty

Sweden: tax treaties

Tax treaties and related documents between the UK and Sweden.

• From: HM Revenue & Customs
• Published: 17 December 2013
• Last updated: 7 April 2022 — See all updates

Documents

2015 UK-Sweden Double Taxation Convention, as amended in 2021 — in force

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2021 Protocol to the 2015 Sweden-UK Double Taxation Convention — in force

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2015 UK-Sweden Double Taxation Convention — in force

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1983 Sweden-UK Double Taxation Convention — terminated

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Details

2015 UK-Sweden Double Taxation Convention, as amended in 2021 — in force

This document consolidates both the:

• 2021 UK-Sweden Protocol to the 2015 Double Taxation Convention — in force
• 2015 Double Taxation Convention — in force

2021 UK-Sweden Protocol to the 2015 Double Taxation Convention — in force

The protocol to the double taxation convention was signed on 23 February 2021.

It entered into force on 30 December 2021.

The protocol takes effect in the United Kingdom from:

• 1 January 2022 for taxes withheld at source
• 1 April 2022 for Corporation Tax
• 6 April 2022 for Income Tax and Capital Gains Tax

The protocol takes effect in Sweden from:

• 1 January 2022 for taxes withheld at source
• 1 January 2022 for other taxes on income

2015 Double Taxation Convention

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

It’s effective in 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

It is effective in Sweden from 1 January 2016 for:

• taxes withheld at source
• other taxes on income

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 7 April 2022 + show all updates

1. 7 April 2022

   The document '2015 UK-Sweden Double Taxation Convention, as amended in 2021 — in force' has been added. It consolidates both the '2021 UK-Sweden Protocol to the 2015 Double Taxation Convention — in force' and the '2015 Double Taxation Convention — in force'.

2. 30 December 2021

   The 2021 Protocol to the 2015 Sweden-UK Double Taxation Convention — in force has been added.

3. 23 February 2021

   Information about the 2021 Protocol to the 2015 Double Taxation Convention has been added.

4. 17 December 2013

   First published.