IHTM27172 - Foreign property: Double Taxation Conventions: Sweden
From 6 April 2025, for inheritance tax purposes domicile is replaced by long-term UK residence and you can find details of these rules at IHTM47000.
Where the transferor was, according to the Double Taxation Convention,:
domiciled or resident in Sweden and
had not been domiciled in the UK or was not a long-term UK resident within the 10 years of the transfer
the UK must waive its taxing rights on any asset the transferor held that was within Article 5, even if it was situated in the UK. Any such claim should be referred to Technical.
Certificate of IHT Paid
Inheritance tax was abolished in Sweden on 31 December 2004. In view of the six-year time limit at Article 13, no further requests for a certificate under Article 12 relating to deaths for the period before abolition are now expected. If you do receive one, refer the case to Technical.