IHTM27172 - Foreign property: Double Taxation Conventions: Sweden
Where the transferor was, according to the Double Taxation Convention,:
- domiciled in Sweden and
- had not been domiciled in the UK 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.
Inheritance tax was abolished in Sweden on 31 December 2004. In view of the six-year time limit at Article 13, no further claims for a double taxation credit under Article 12 relating to deaths for the period before abolition are now expected. If you do receive one, refer your file 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 your file to Technical.