SFS 2011:584 Lag om avtal mellan Sverige och Liechtenstein om utbyte av upplysningar i skatteärenden

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                 </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om avtal mellan Sverige och Liechtenstein om utbyte av upplysningar i skatte�renden; utf�rdad den 19 maj 2011. Enligt riksdagens beslut 1 f�reskrivs f�ljande. Det avtal om utbyte av upplysningar i skatte�renden som Konungariket Sveriges regering och Furstend�met Liechtensteins regering undertecknade den 17 december 2010 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilaga till denna lag. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag ska till�mpas f�r beskattningsperioder som b�rjar den 1 januari 2011 eller senare. P� regeringens v�gnar CARL BILDT PETER NORMAN (Finansdepartementet) 1 Prop. 2010/11:81, bet. 2010/11:SkU32, rskr. 2010/11:242. SFS 2011:584 Utkom fr�n trycket den 10 juni 2011 </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2011:584 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE GOVERNMENT OF THE KING- DOM OF SWEDEN AND THE GOVERNMENT OF THE PRINCI- PALITY OF LIECHTENSTEIN FOR THE EXCHANGE OF IN- FORMATION RELATING TO TAX MATTERS AVTAL MELLAN KONUNGARI- KET SVERIGES REGERING OCH FURSTEND�MET LIECHTEN- STEINS REGERING OM UT- BYTE AV UPPLYSNINGAR I SKATTE�RENDEN The Government of the Kingdom of Sweden and the Government of the Principality of Liechtenstein, hereinafter referred to as the Con- tracting Parties, whereas the Contracting Parties recognise that the well-developed economic ties between the parties call for further cooperation; whereas the Contracting Parties wish to strengthen the ability of both parties to enforce their respec- tive tax laws; and whereas the Contracting Parties wish to establish the terms and con- ditions governing the exchange of information relating to tax matters have agreed as follows: Konungariket Sveriges regering och Furstend�met Liechtensteins regering (de avtalsslutande par- terna), d� de avtalsslutande parterna er- k�nner att de v�l utvecklade ekono- miska f�rbindelserna dem emellan p�kallar ytterligare samarbete, d� de avtalsslutande parterna �ns- kar st�rka b�da parternas m�jlighet att verkst�lla deras respektive skat- telagstiftning, d� de avtalsslutande parterna �ns- kar fastst�lla villkoren och f�ruts�tt- ningarna f�r utbyte av upplysningar i skatte�renden, har kommit �verens om f�ljande: Article 1 Artikel 1 Object and scope of the Agreement Avtalets syfte och till�mpningsomr�de 1. The competent authorities of the Contracting Parties shall provide assistance through exchange of in- formation that is foreseeably rele- vant to the administration and en- forcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include in- formation that is foreseeably rele- vant to the determination, assess- ment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or pros- ecution of tax matters. Informa- tion shall be exchanged in accor- 1. De beh�riga myndigheterna i de avtalsslutande parterna ska bitr�- da varandra med handr�ckning ge- nom utbyte av upplysningar som kan antas vara relevanta vid admi- nistration och verkst�llighet av de avtalsslutande parternas interna lag- stiftning avseende skatter som om- fattas av detta avtal. S�dana upplys- ningar inbegriper upplysningar som kan antas vara relevanta f�r fastst�l- lande, taxering och uppb�rd av s�- dana skatter, f�r indrivning och an- dra exekutiva �tg�rder betr�ffande skattefordringar eller f�r utredning eller �tal i skatte�renden. Upplys- </div> <div id="page3-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2011:584 dance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights and safe- guards secured to persons by the laws or administrative practice of the requested Party remain applica- ble to the extent that they do not un- duly prevent or delay effective ex- change of information. ningarna ska utbytas i enlighet med best�mmelserna i detta avtal och ska h�llas hemliga p� s�tt som anges i artikel 8. De r�ttigheter som till- kommer personer enligt den anmo- dade partens lagstiftning eller admi- nistrativa praxis f�rblir till�mpliga i den utstr�ckning de inte otillb�rligt hindrar eller f�rdr�jer ett effektivt utbyte av upplysningar. 2. This Agreement shall not affect the application in the Contracting Parties of the rules on mutual legal assistance in criminal matters. 2. Detta avtal ska inte p�verka till�mpningen i de avtalsslutande parterna av best�mmelserna om �m- sesidig r�ttslig hj�lp i brottm�l. Article 2 Artikel 2 Jurisdiction Jurisdiktion A requested Party is not obligated to provide information which is nei- ther held by its authorities nor in the possession or control of persons who are within its territorial juris- diction. Den anmodade parten �r inte skyldig att l�mna upplysningar som varken innehas av dess myndigheter eller innehas eller kontrolleras av personer inom dess jurisdiktion. Article 3 Artikel 3 Taxes covered Skatter som omfattas 1. This Agreement shall apply to taxes of every kind and description imposed in the Contracting Parties. 1. Detta avtal ska till�mpas p� skat- ter av varje slag och beskaffenhet som tas ut i de avtalsslutande parterna. 2. This Agreement shall also ap- ply to any identical or substantially similar taxes imposed after the date of signature of the Agreement in ad- dition to or in place of the existing taxes. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement. 2. Detta avtal till�mpas �ven p� skatter av samma eller i huvudsak likartat slag som efter undertecknan- det av avtalet tas ut vid sidan av el- ler i st�llet f�r de f�r n�rvarande ut- g�ende skatterna. De beh�riga myn- digheterna i de avtalsslutande par- terna ska meddela varandra om de v�sentliga �ndringar som gjorts r�- rande den skattelagstiftning och de �tg�rder f�r att inh�mta upplys- ningar som omfattas av avtalet. </div> <div id="page4-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2011:584 Article 4 Artikel 4 Definitions Definitioner 1. For the purposes of this Agree- ment, unless otherwise defined: 1. Om inte annat anges, har vid till�mpningen av detta avtal f�ljan- de uttryck nedan angiven betydelse: a) the term Contracting Party means Sweden or Liechtenstein as the context requires; a) avtalsslutande part avser Sverige eller Liechtenstein beroende p� sammanhanget, b) the term Liechtenstein means the Principality of Liechten- stein, and, when used in a geograph- ical sense, the area in which the tax laws of the Principality of Liechten- stein apply; b) Liechtenstein avser Fursten- d�met Liechtenstein, och, n�r ut- trycket anv�nds i geografisk bety- delse, det omr�de inom vilket Fur- stend�met Liechtensteins skattelag- stiftning �r g�llande, c) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, in- cludes the national territory, the ter- ritorial sea of Sweden as well as other maritime areas over which Sweden in accordance with interna- tional law exercises sovereign rights or jurisdiction; c) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geografisk betydelse, Sve- riges territorium, Sveriges territori- alvatten och andra havsomr�den �ver vilka Sverige, i �verensst�m- melse med folkr�ttens regler, ut�var suver�na r�ttigheter eller juris- diktion, d) the term competent authority means: d) beh�rig myndighet avser (i) in Liechtenstein, the Govern- ment of the Principality of Liechten- stein or its authorised representative; 1) i Liechtenstein, Furstend�met Liechtensteins regering eller dess befullm�ktigade ombud, (ii) in Sweden, the Minister of Fi- nance, his authorised representative or the authority which is designated as a competent authority for the pur- poses of this Agreement; 2) i Sverige, finansministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mp- ningen av detta avtal, e) the term person includes an individual, a company and any other body of persons; e) person inbegriper fysisk per- son, bolag och annan personsam- manslutning, f) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; f) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juridisk person, g) the term publicly traded com- pany means any company whose principal class of shares is listed on a recognised stock exchange pro- vided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold by the public if the purchase or sale of g) bolag vars aktier �r f�rem�l f�r allm�n oms�ttning avser ett bo- lag vars viktigaste aktieslag �r note- rat p� en erk�nd aktieb�rs under f�r- uts�ttning att dess noterade aktier fritt kan k�pas eller s�ljas av allm�n- heten. Aktier kan k�pas eller s�ljas av allm�nheten om k�p eller f�r- </div> <div id="page5-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2011:584 shares is not implicitly or explicitly restricted to a limited group of in- vestors; s�ljning av aktier inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets av investerare, h) the term principal class of shares means the class or classes of shares representing a majority of the voting power and value of the com- pany; h) viktigaste aktieslag avser det eller de aktieslag som representerar majoriteten av r�sterna i och v�rdet av bolaget, i) the term recognised stock ex- change means any stock exchange agreed upon by the competent au- thorities of the Contracting Parties; i) erk�nd aktieb�rs avser s�dan b�rs som de beh�riga myndighe- terna i de avtalsslutande parterna kommit �verens om, j) the term collective investment fund or scheme means any pooled investment vehicle, irrespective of legal form. The term public collec- tive investment fund or scheme means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily pur- chased, sold or redeemed by the public if the purchase, sale or re- demption is not implicitly or explic- itly restricted to a limited group of investors; j) kollektiv investeringsfond eller kollektivt investeringssystem avser alla �taganden f�r kollektiva investe- ringar oavsett juridisk form. Publik kollektiv investeringsfond eller pu- blikt kollektivt investeringssystem avser varje kollektiv investeringsfond eller kollektivt investeringssystem vars andelar, aktier eller andra r�ttig- heter fritt kan k�pas, s�ljas eller l�sas in av allm�nheten. Andelar, aktier el- ler andra r�ttigheter i fonden eller sys- temet kan fritt k�pas, s�ljas eller l�sas in av allm�nheten om k�p, f�rs�lj- ning eller inl�sen inte underf�rst�tt el- ler uttryckligen begr�nsats till en av- gr�nsad krets av investerare, k) the term tax means any tax to which the Agreement applies; k) skatt avser varje skatt som omfattas av detta avtal, l) the term applicant Party means the Contracting Party re- questing information; l) anmodande part avser den avtalsslutande part som beg�r upp- lysningar, m) the term requested Party means the Contracting Party re- quested to provide information; m) anmodad part avser den av- talsslutande part som har anmodats att l�mna upplysningar, n) the term information gather- ing measures means laws and ad- ministrative or judicial procedures that enable a Contracting Party to obtain and provide the requested in- formation; n) �tg�rder f�r att inh�mta upp- lysningar avser lagstiftning och ad- ministrativa �tg�rder eller domstols- �tg�rder vilka m�jligg�r f�r en av- talsslutande part att inh�mta och l�mna beg�rda upplysningar, o) the term information means any fact, statement or record in any form whatever. o) upplysningar avser varje fak- tauppgift, meddelande, handling el- ler annan dokumentation oavsett form. </div> <div id="page6-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2011:584 2. As regards the application of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party, any mea- ning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. 2. D� en avtalsslutande part till- l�mpar detta avtal vid n�gon tid- punkt anses, s�vida sammanhanget inte f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den partens lagstiftning och den betydelse som uttrycket har enligt till�mplig skattelagstiftning i denna part �ger f�retr�de framf�r den betydelse som uttrycket har enligt annan lagstift- ning i denna part. Article 5 Artikel 5 Exchange of information upon request Utbyte av upplysningar p� beg�ran 1. The competent authority of the requested Party shall provide upon request of the applicant Party infor- mation for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the conduct being investi- gated would constitute a crime un- der the laws of the requested Party if such conduct occurred in the re- quested Party. 1. Den beh�riga myndigheten i den anmodade parten ska p� beg�- ran av den anmodande parten l�mna upplysningar f�r de �ndam�l som anges i artikel 1. S�dana upplys- ningar ska utbytas utan avseende p� om det handlande som �r f�rem�l f�r utredning skulle ha utgjort ett brott enligt den anmodade partens lagstiftning om ett s�dant handlande utf�rts i den anmodade parten. 2. If the information in the pos- session of the competent authority of the requested Party is not suffi- cient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures to provide the applicant Party with the information requested, notwithstanding that the requested Party may not need such information for its own tax pur- poses. 2. Om de upplysningar som �r tillg�ngliga f�r den beh�riga myn- digheten i den anmodade parten inte r�cker till f�r att tillm�tesg� en be- g�ran om upplysningar, ska den an- modade parten utan hinder av att den anmodade parten kanske inte har behov av upplysningarna f�r dess egna beskattnings�ndam�l vidta alla relevanta �tg�rder f�r att inh�mta och l�mna de beg�rda upp- lysningarna. 3. If specifically requested by the competent authority of the applicant Party, the competent authority of the requested Party shall provide infor- mation under this Article, to the ex- tent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records. 3. Om den beh�riga myndighe- ten i den anmodande parten s�rskilt beg�r det, ska den beh�riga myndig- heten i den anmodade parten i den utstr�ckning som detta �r till�tet en- ligt dess interna lagstiftning l�mna upplysningar enligt denna artikel i form av upptagande av vittnesber�t- telser och bestyrkta kopior av origi- nalhandlingar. </div> <div id="page7-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2011:584 4. Each Contracting Party shall ensure that its competent authori- ties for the purposes specified in Ar- ticle 1 of the Agreement, have the authority to obtain and provide upon request: 4. Vardera avtalsslutande parten ska s�kerst�lla att den har befogen- het att genom dess beh�riga myn- digheter p� beg�ran och f�r de �nda- m�l som anges i artikel 1 i detta av- tal, inh�mta och l�mna: a) information held by banks, other financial institutions, and any person acting in an agency or fiduci- ary capacity including nominees and trustees; a) upplysningar som innehas av banker, andra finansiella institutio- ner och annan person som agerar i egenskap av representant eller f�r- valtare, d�ri inbegripet ombud och trustf�rvaltare, b) information regarding the ownership of companies, partner- ships and other persons, including, (i) within the constraints of Arti- cle 2, ownership information on all such persons in an ownership chain; (ii) in the case of trusts, informa- tion on settlors, trustees and benefi- ciaries; and in the case of founda- tions, information on founders, members of the foundation council and beneficiaries. Further, this Agreement does not create an obligation on the Contract- ing Parties to obtain or provide ownership information with respect to publicly traded companies or public collective investment funds or schemes unless such information can be obtained without giving rise to disproportionate difficulties. b) upplysningar om �garf�rh�l- landena i bolag, handelsbolag och andra personer, d�ri inbegripet 1) med de begr�nsningar som f�l- jer av artikel 2, upplysningar om �garf�rh�llandena r�rande alla s�da- na personer i en �garkedja, 2) i fr�ga om truster, upplys- ningar om stiftare, f�rvaltare och f�rm�nstagare; i fr�ga om stiftelser, upplysningar om stiftare, ledam�ter i styrelsen och destinat�rer. Detta avtal medf�r inte skyldig- het f�r de avtalsslutande parterna att inh�mta eller l�mna upplysningar om �garf�rh�llanden i bolag vars aktier �r f�rem�l f�r allm�n oms�tt- ning eller i publika kollektiva inves- teringsfonder eller publika kollek- tiva investeringssystem, s�vida inte s�dana upplysningar kan inh�mtas utan att det medf�r oproportioner- ligt stora sv�righeter. 5. The competent authority of the applicant Party shall formulate the request with the greatest detail pos- sible and shall provide the following information to the competent au- thority of the requested Party when making a request for information under the Agreement to demonstrate the foreseeable relevance of the in- formation to the request: 5. Vid beg�ran om upplysningar enligt detta avtal ska den beh�riga myndigheten i den anmodande par- ten utforma beg�ran s� utf�rligt som m�jligt och ska till den beh�riga myndigheten i den anmodade parten l�mna f�ljande upplysningar, f�r att visa att de efterfr�gade upplysning- arna kan antas vara relevanta: a) the identity of the person under examination or investigation; a) identiteten p� den person som �r f�rem�l f�r utredning eller under- s�kning, </div> <div id="page8-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2011:584 b) the taxable period for which the information is sought; b) den beskattningsperiod f�r vil- ken upplysningarna beg�rs, c) a statement of the information sought including its nature and the form in which the applicant Party wishes to receive the information from the requested Party; c) uppgift om de beg�rda upplys- ningarna, d�ri inbegripet deras n�r- mare beskaffenhet och i vilken form som den anmodande parten �nskar att f� upplysningarna fr�n den an- modade parten, d) the matter with respect to which the information is sought; d) det �ndam�l f�r vilket upplys- ningarna efterfr�gas, e) grounds for believing that the information requested is held in the requested Party or is in the posses- sion or control of a person within the jurisdiction of the requested Party; e) sk�len f�r att anta att de beg�r- da upplysningarna finns i den anmo- dade parten eller innehas eller kon- trolleras av person inom den anmo- dade partens jurisdiktion, f) to the extent known, the name and address of any person believed to be in possession of the requested information; f) s�vitt det �r k�nt, namn och adress p� person som kan antas inneha de beg�rda upplysningarna, g) a statement that the request is in conformity with the law and admin- istrative practices of the applicant Party, that if the requested informa- tion was within the jurisdiction of the applicant Party then the competent authority of the applicant Party would be able to obtain the informa- tion under the laws of the applicant Party or in the normal course of ad- ministrative practice and that it is in conformity with this Agreement; and g) uppgift om att beg�ran �r i �ver- ensst�mmelse med lagstiftning och administrativ praxis i den anmodande parten och att den beh�riga myndig- heten i den anmodande parten om de beg�rda upplysningarna fanns inom denna parts jurisdiktion skulle kunna inh�mta upplysningarna enligt lagstiftning eller vedertagen adminis- trativ praxis i den anmodande parten samt att beg�ran �r i �verensst�m- melse med detta avtal, och h) a statement that the applicant Party has pursued all means availa- ble in its own territory to obtain the information, except those that would give rise to disproportionate difficulties. h) uppgift om att den anmodande parten har vidtagit alla �tg�rder f�r att inh�mta upplysningarna som st�r till dess f�rfogande inom dess eget territorium, utom s�dana �tg�rder som skulle medf�ra oproportioner- ligt stora sv�righeter. 6. The competent authority of the requested Party shall forward the re- quested information as promptly as possible to the applicant Party. To ensure a prompt response, the com- petent authority of the requested Party shall: 6. Den beh�riga myndigheten i den anmodade parten ska snarast m�jligt l�mna de beg�rda upplys- ningarna till den anmodande parten. F�r att tillgodose ett skyndsamt svar ska den beh�riga myndigheten i den anmodade parten: a) Confirm receipt of a request in writing to the competent authority of the applicant Party and shall no- tify the competent authority of the applicant Party of deficiencies in the request, if any, within 60 days of the receipt of the request. a) Till den beh�riga myndigheten i den anmodande parten skriftligen bekr�fta mottagandet av beg�ran och inom 60 dagar efter mottagan- det underr�tta den beh�riga myndig- heten i den anmodande parten om eventuella brister i beg�ran. </div> <div id="page9-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2011:584 b) If the competent authority of the requested Party has been unable to obtain and provide the informa- tion within 90 days of receipt of the request, including if it encounters obstacles in furnishing the informa- tion or it refuses to furnish the infor- mation, it shall immediately inform the applicant Party, explaining the reason for its inability, the nature of the obstacles or the reasons for its refusal. b) Om den beh�riga myndigheten i den anmodade parten inte har kun- nat inh�mta och l�mna de beg�rda upplysningarna inom 90 dagar fr�n det att beg�ran togs emot, d�ri inbe- gripet om det f�religger f�rhinder att tillhandah�lla upplysningarna el- ler om den beh�riga myndigheten v�grar att l�mna upplysningarna, ska den omedelbart underr�tta den anmodande parten om detta och ange sk�len f�r att den inte kunnat inh�mta och tillhandah�lla upplys- ningarna, vilka hinder som f�relig- ger eller sk�len f�r dess v�gran. Article 6 Artikel 6 Tax examinations abroad Utomlands utf�rda skatteutredningar 1. By reasonable notice given in advance, the applicant Party may request that the requested Party al- lows representatives of the compe- tent authority of the applicant Party to enter the territory of the requested Party, to the extent per- mitted under the law of the last- mentioned Party, to interview indi- viduals and examine records with the written consent of the persons concerned. The competent author- ity of the second-mentioned Party shall notify the competent author- ity of the first-mentioned Party of the time and place of the meeting with the individuals concerned. 1. Den anmodande parten f�r med sk�ligt varsel beg�ra att den anmo- dade parten till�ter att f�retr�dare f�r den beh�riga myndigheten i den anmodande parten n�rvarar i den an- modade parten, i den utstr�ckning detta �r till�tet enligt den sistn�mn- da partens lagstiftning, f�r att h�ra fysiska personer och granska hand- lingar efter skriftligt medgivande av de ber�rda personerna. Den beh�ri- ga myndigheten i den sistn�mnda parten ska meddela den beh�riga myndigheten i den f�rstn�mnda par- ten om tid och plats f�r m�tet med dessa personer. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow repre- sentatives of the competent author- ity of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-men- tioned Party. 2. P� beg�ran av den beh�riga myndigheten i en avtalsslutande part f�r den beh�riga myndigheten i den andra avtalsslutande parten till�ta att f�retr�dare f�r den beh�riga myn- digheten i den f�rstn�mnda parten �r n�rvarande vid skatteutredning i den sistn�mnda parten till den del detta anses l�mpligt. </div> <div id="page10-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2011:584 3. If the request referred to in pa- ragraph 2 is acceded to, the compe- tent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Party about the time and place of the examination, the authority or offi- cial designated to carry out the exa- mination and the procedures and conditions required by the first- mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax exa- mination shall be made by the Party conducting the examination. 3. Bifalls en beg�ran enligt punkt 2 ska den beh�riga myndigheten i den avtalsslutande part som utf�r ut- redningen snarast m�jligt underr�t- ta den beh�riga myndigheten i den andra parten om tid och plats f�r ut- redningen, om den myndighet eller person som bemyndigats att utf�ra utredningen samt om de f�rfaranden och villkor som den f�rstn�mnda parten fastst�llt f�r utf�randet av ut- redningen. Alla beslut betr�ffande utf�randet av utredningen ska fattas av den part som utf�r utredningen. Article 7 Artikel 7 Possibility of declining a request M�jlighet att avsl� en beg�ran 1. The requested Party shall not be required to obtain or provide in- formation that the applicant Party would not be able to obtain under its own laws or in the normal course of its administrative practice for pur- poses of the administration or en- forcement of its own tax laws or in response to a valid request made in similar circumstances from the re- quested Party under this Agreement. The competent authority of the re- quested Party may decline to assist where the request is not made in conformity with this Agreement. 1. Den anmodade parten har inte skyldighet att inh�mta eller l�mna upplysningar som den anmodande parten inte skulle kunna inh�mta en- ligt dess lagstiftning eller sedvanliga administrativa praxis f�r administra- tion eller verkst�llighet av dess egen skattelagstiftning eller som svar p� en giltig beg�ran, som g�rs under motsvarande omst�ndigheter, enligt detta avtal fr�n den anmodade par- ten. Den beh�riga myndigheten i den anmodade parten f�r avsl� en beg�ran n�r beg�ran inte har gjorts i �verensst�mmelse med detta avtal. 2. The provisions of this Agree- ment shall not impose on a Con- tracting Party the obligation to sup- ply information which would dis- close any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 2. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att l�mna upplys- ningar som skulle r�ja handels-, af- f�rs-, industri- eller yrkeshemlighet eller kommersiell hemlighet eller i n�ringsverksamhet nyttjat f�rfa- ringss�tt. Utan hinder av detta, ska upplysningar som avses i artikel 5 punkt 4 inte anses som s�dana hem- ligheter eller s�dant f�rfaringss�tt endast p� grund av att de uppfyller villkoren i n�mnda punkt. </div> <div id="page11-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2011:584 3. The provisions of this Agree- ment shall not impose on a Contrac- ting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, so- licitor or other admitted legal repre- sentative where such communica- tions are: 3. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att inh�mta eller l�mna upplysningar som skulle r�ja hemlig kommunikation mellan en klient och dennes advokat eller an- nat juridiskt ombud, n�r s�dan kom- munikation: a) produced for the purposes of seeking or providing legal advice or a) f�revarit i syfte att s�ka eller l�mna juridisk r�dgivning, eller b) produced for the purposes of use in existing or contemplated legal proceedings. b) f�revarit i syfte att anv�ndas under p�g�ende eller f�rest�ende r�ttsliga f�rfaranden. 4. The requested Party may de- cline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 4. Den anmodade parten f�r avsl� en beg�ran om upplysningar om l�mnandet av upplysningarna skulle strida mot allm�nna h�nsyn (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. 5. En beg�ran om upplysningar ska inte avsl�s p� grund av att den skattefordran som f�ranleder beg�- ran har bestridits. 6. The requested Party may de- cline a request for information if the information is requested by the ap- plicant Party to administer or en- force a provision of the tax law of the applicant Party, or any require- ment connected therewith, which discriminates against a national of the requested Party as compared with a national of the applicant Party in the same circumstances. 6. Den anmodade parten f�r avsl� en beg�ran om upplysningar om den anmodande parten har beg�rt upp- lysningarna f�r administration eller verkst�llighet av en best�mmelse i den anmodande partens skattelag- stiftning, eller d�rmed sammanh�ng- ande krav, som under samma f�rh�l- landen diskriminerar en medborgare i den anmodade parten i f�rh�llande till en medborgare i den anmodande parten. Article 8 Artikel 8 Confidentiality Sekretess Any information received by a Contracting Party under this Agree- ment shall be treated as confidential in the same manner as information obtained under the domestic laws of that Party and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contract- ing Party concerned with the assess- ment or collection of, the enforce- Alla upplysningar som tas emot av en avtalsslutande part med st�d av detta avtal ska h�llas hemliga p� samma s�tt som upplysningar som inh�mtats med st�d av den interna lagstiftningen i denna part och f�r yppas endast f�r personer eller myn- digheter (d�ri inbegripet domstolar och f�rvaltningsorgan) inom den av- talsslutande partens jurisdiktion som har befattning med taxering eller </div> <div id="page12-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2011:584 ment or prosecution in respect of, or the determination of appeals in rela- tion to, the taxes covered by this Agreement. Such persons or author- ities shall use such information only for such purposes. They may dis- close the information in public court proceedings or in judicial decisions. The information may not be dis- closed to any other person or entity or authority or any other jurisdic- tion, State or sovereign territory not party to this Agreement without the express written consent of the com- petent authority of the requested Party. uppb�rd, exekutiva �tg�rder eller �tal, eller handl�ggning av �verkla- gande, avseende de skatter som om- fattas av detta avtal. S�dana perso- ner eller myndigheter ska anv�nda dessa upplysningar endast f�r s�da- na �ndam�l. De f�r yppa upplys- ningarna vid offentliga domstolsf�r- handlingar eller i domstolsavg�ran- den. Upplysningarna f�r inte yppas f�r annan person, institution eller myndighet eller f�r annan jurisdik- tion, stat eller sj�lvst�ndigt territo- rium som inte �r part i detta avtal utan uttryckligt skriftligt medgi- vande av den beh�riga myndigheten i den anmodade parten. Article 9 Artikel 9 Costs Kostnader 1. Unless the competent authori- ties of the Contracting Parties other- wise agree, ordinary costs incurred in providing assistance under this Agreement shall be borne by the re- quested Party. 2. Unless the competent authori- ties of the Contracting Parties other- wise agree, extraordinary costs in- curred in providing assistance or im- plementing procedures related to this Agreement shall be borne by the applicant Party, as applicable. Such extraordinary costs shall include, for example, any costs incurred in pro- viding assistance to the extent that such assistance requires engaging external advisers in connection with litigation or otherwise. 3. Where the requested Party con- siders that extraordinary costs will be incurred, the competent authority of the requested Party shall consult with the competent authority of the applicant Party before taking further steps to provide the assistance sought. 1. S�vida inte de avtalsslutande parternas beh�riga myndigheter har kommit �verens om n�got annat ska den anmodade parten svara f�r sed- vanliga kostnader f�r handr�ckning. 2. S�vida inte de avtalsslutande parternas beh�riga myndigheter har kommit �verens om n�got annat ska den anmodande parten svara f�r kostnader f�r handr�ckning eller f�r uppr�ttandet av f�rfaranden med an- ledning av detta avtal som inte kan anses sedvanliga. S�dana kostnader inbegriper kostnader f�r handr�ck- ning i den utstr�ckning s�dan hand- r�ckning n�dv�ndigg�r anlitandet av utomst�ende r�dgivare i samband med process eller f�r annat �nda- m�l. 3. N�r den anmodade parten anser att kostnader som inte kan anses sed- vanliga kommer att uppkomma, ska den beh�riga myndigheten i den an- modade parten �verl�gga med den beh�riga myndigheten i den anmo- dande parten innan ytterligare �tg�r- der f�r handr�ckning vidtas. </div> <div id="page13-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2011:584 Article 10 Artikel 10 Mutual agreement procedure F�rfarandet vid �msesidig �verenskommelse 1. Where difficulties or doubts arise between the Contracting Par- ties regarding the implementation or interpretation of this Agreement, the respective competent authorities shall endeavour to resolve the mat- ter by mutual agreement. 1. N�r sv�righeter eller tvivelsm�l uppkommer mellan de avtalsslu- tande parterna i fr�ga om tilll�mp- ning eller tolkning av detta avtal ska de beh�riga myndigheterna s�ka av- g�ra saken genom �msesidig �ver- enskommelse. 2. In addition to the agreements referred to in paragraph 1, the com- petent authorities of the Contracting Parties may mutually agree on the procedures to be used under this Agreement. 2. De avtalsslutande parternas be- h�riga myndigheter f�r, ut�ver vad som framg�r av punkt 1, �msesidigt komma �verens om f�rfarandena f�r till�mpning av detta avtal. 3. The competent authorities of the Contracting Parties may com- municate with each other directly for purposes of reaching agreement under this Article. 3. De avtalsslutande parternas be- h�riga myndigheter f�r tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse med st�d av denna artikel. Article 11 Artikel 11 Protocol Protokoll The attached Protocol shall form an integral part of this Agreement. Det bilagda protokollet ska utg�ra en integrerande del av detta avtal. Article 12 Artikel 12 Implementation legislation Lagstiftning om implementering The Contracting Parties shall en- act any legislation necessary to comply with, and give effect to, the terms of this Agreement. De avtalsslutande parterna ska anta s�dan lagstiftning som �r n�d- v�ndig f�r att uppfylla och ge ver- kan �t villkoren i detta avtal. Article 13 Artikel 13 Entry into force Ikrafttr�dande 1. Each of the Contracting Parties shall notify the other in writing of the completion of the procedures re- quired by its law for the entry into force of this Agreement. The Agree- ment shall enter into force on the thirtieth day after the receipt of the later of these notifications. 1. De avtalsslutande parterna ska skriftligen underr�tta varandra n�r de �tg�rder vidtagits av respektive av- talsslutande part som kr�vs f�r att detta avtal ska tr�da i kraft. Avtalet tr�der i kraft den trettionde dagen ef- ter det att den sista av dessa underr�t- telser har tagits emot. </div> <div id="page14-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS 2011:584 2. Upon the date of entry into force, this Agreement shall have ef- fect for all requests made but only in respect of taxable periods beginning on or after January 1, 2011. 2. Avtalet ska till�mpas fr�n och med ikrafttr�dandet avseende alla f�rfr�gningar, men endast s�vitt av- ser beskattningsperioder som b�rjar den 1 januari 2011 eller senare. Article 14 Artikel 14 Termination Upph�rande 1. This Agreement shall remain in force until terminated by a Contract- ing Party. Either Contracting Party may terminate the Agreement, through diplomatic channels, by giving written notice of termination to the other Contracting Party. In such case, the Agreement shall cease to have effect on the first day of the month following the end of the period of six months after the date of receipt of notice of termina- tion by the other Contracting Party. 1. Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslu- tande part. Vardera avtalsslutande parten kan p� diplomatisk v�g skriftligen s�ga upp avtalet genom underr�ttelse h�rom till den andra avtalsslutande parten. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla den f�rsta dagen i den m�nad som f�ljer n�rmast efter utg�ngen av den sexm�nadersperiod som f�ljer efter den dag d� underr�ttelsen om upps�gning togs emot av den andra avtalsslutande parten. 2. In the event of termination, both Contracting Parties shall re- main bound by the provisions of Ar- ticle 8 with respect to any informa- tion obtained under this Agreement. 2. I h�ndelse av upps�gning ska de avtalsslutande parterna vara fort- satt bundna av best�mmelserna i ar- tikel 8 i fr�ga om upplysningar som erh�llits med st�d av detta avtal. In witness whereof the under- signed being duly authorised thereto have signed the Agreement. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta av- tal. Done at Paris, this 17 th day of December 2010, in duplicate in the English language. Som skedde i Paris den 17 december 2010 i tv� exemplar p� engelska spr�ket. For the Government of the Kingdom of Sweden Gunnar Lund F�r Konungariket Sveriges regering Gunnar Lund For the Government of the Princi- pality of Liechtenstein Katja Gey F�r Furstend�met Liechtensteins re- gering Katja Gey </div> <div id="page15-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS 2011:584 Protocol Protokoll to the Agreement between the Go- vernment of the Kingdom of Sweden and the Government of the Princi- pality of Liechtenstein for the ex- change of information relating to tax matters On the occasion of the signing of the Agreement between the Govern- ment of the Kingdom of Sweden and the Government of the Principa- lity of Liechtenstein (the Contrac- ting Parties) for the exchange of in- formation relating to tax matters (herinafter referred to as the Agree- ment), the Contracting Parties have agreed upon the following provi- sions, which shall form an integral part of the Agreement: till avtalet mellan Konungariket Sveriges regering och Furstend�met Liechtensteins regering om utbyte av upplysningar i skatte�renden I samband med undertecknandet av avtalet mellan Konungariket Sve- riges regering och Furstend�met Liechtensteins regering (de avtals- slutande parterna) om utbyte av upplysningar i skatte�renden (avta- let), har de avtalsslutande parterna kommit �verens om f�ljande be- st�mmelser, som ska utg�ra en inte- grerande del av avtalet: 1. With respect to subparagraph a) of paragraph 5 of Article 5, it is understood that it is not necessary to provide the name of the taxpayer in order to define its identity, if this identity can be determined from equivalent elements. 1. Vad avser artikel 5 punkt 5 a), f�ruts�tts att det inte �r n�dv�ndigt att tillhandah�lla den skattskyldiges namn f�r att best�mma dennes iden- titet, om identiteten kan best�mmas utifr�n likv�rdiga faktorer. 2. Formal communications, inclu- ding requests for information, made in connection with or pursuant to the provisions of the Agreement will be in writing directly between the com- petent authorities. 2. Formella kontakter, d�ri inbe- gripet beg�ran om upplysningar, som tas med anledning av best�m- melserna i avtalet ska ske skriftligen mellan de beh�riga myndigheterna. 3. With respect to subparagraph e) of paragragh 1 of Article 4, it is understood that the term person includes a dormant inheritance. 3. Vad avser artikel 4 punkt 1 e) f�ruts�tts att uttrycket person in- begriper d�dsbo. 4. With respect to subparagraph f) of paragraph 1 of Article 4, it is un- derstood that the term company includes also foundations, establish- ments (Anstalten), trusts and spe- cial asset endowments. 4. Vad avser artikel 4 punkt 1 f) f�ruts�tts att uttrycket bolag inbe- griper stiftelser, Anstalten, truster och s�rskilda f�rm�genhetsinr�tt- ningar. 5. With respect to Article 8 it is understood that information may be received by both the applicant Party and the requested Party (see Article 5, paragraph 5). 5. Vad avser artikel 8 f�ruts�tts att upplysningar kan tas emot av s�v�l den anmodande som den anmodade parten (se artikel 5 punkt 5). </div> <div id="page16-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 16 SFS 2011:584 Thomson Reuters Professional AB, tel. 08-587 671 00 Edita V�stra Aros, V�ster�s 2011 In witness whereof the under- signed being duly authorised thereto have signed the Protocol. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta pro- tokoll. Done at Paris, this 17 th day of December 2010, in duplicate in the English language. Som skedde i Paris den 17 december 2010 i tv� exemplar p� engelska spr�ket. For the Government of the Kingdom of Sweden F�r Konungariket Sveriges regering Gunnar Lund Gunnar Lund For the Government of the Principa- lity of Liechtenstein F�r Furstend�met Liechtensteins re- gering Katja Gey Katja Gey </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Liechtenstein om
utbyte av upplysningar i skatte�renden;

utf�rdad den 19 maj 2011.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

Det avtal om utbyte av upplysningar i skatte�renden som Konungariket

Sveriges regering och Furstend�met Liechtensteins regering undertecknade
den 17 december 2010 ska g�lla som lag h�r i landet. Avtalet �r avfattat p�
engelska och framg�r av bilaga till denna lag.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag ska till�mpas f�r beskattningsperioder som b�rjar den

1 januari 2011 eller senare.

P� regeringens v�gnar

CARL BILDT

PETER NORMAN
(Finansdepartementet)

1 Prop. 2010/11:81, bet. 2010/11:SkU32, rskr. 2010/11:242.

SFS 2011:584

Utkom fr�n trycket
den 10 juni 2011

SFS 2011:584

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE
GOVERNMENT OF THE KING-
DOM OF SWEDEN AND THE
GOVERNMENT OF THE PRINCI-
PALITY OF LIECHTENSTEIN
FOR THE EXCHANGE OF IN-
FORMATION RELATING TO
TAX MATTERS

AVTAL MELLAN KONUNGARI-
KET SVERIGES REGERING OCH
FURSTEND�MET LIECHTEN-
STEINS REGERING OM UT-
BYTE AV UPPLYSNINGAR I
SKATTE�RENDEN

The Government of the Kingdom

of Sweden and the Government of
the Principality of Liechtenstein,
hereinafter referred to as the Con-
tracting Parties,

whereas the Contracting Parties

recognise that the well-developed
economic ties between the parties
call for further cooperation;

whereas the Contracting Parties

wish to strengthen the ability of
both parties to enforce their respec-
tive tax laws; and

whereas the Contracting Parties

wish to establish the terms and con-
ditions governing the exchange of
information relating to tax matters

have agreed as follows:

Konungariket Sveriges regering

och Furstend�met Liechtensteins
regering (de avtalsslutande par-
terna),

d� de avtalsslutande parterna er-

k�nner att de v�l utvecklade ekono-
miska f�rbindelserna dem emellan
p�kallar ytterligare samarbete,

d� de avtalsslutande parterna �ns-

kar st�rka b�da parternas m�jlighet
att verkst�lla deras respektive skat-
telagstiftning,

d� de avtalsslutande parterna �ns-

kar fastst�lla villkoren och f�ruts�tt-
ningarna f�r utbyte av upplysningar
i skatte�renden,

har kommit �verens om f�ljande:

Article 1

Artikel 1

Object and scope of the Agreement

Avtalets syfte och till�mpningsomr�de

1. The competent authorities of

the Contracting Parties shall provide
assistance through exchange of in-
formation that is foreseeably rele-
vant to the administration and en-
forcement of the domestic laws of
the Contracting Parties concerning
taxes covered by this Agreement.
Such information shall include in-
formation that is foreseeably rele-
vant to the determination, assess-
ment and collection of such taxes,
the recovery and enforcement of tax
claims, or the investigation or pros-
ecution of tax matters. Informa-
tion shall be exchanged in accor-

1. De beh�riga myndigheterna i

de avtalsslutande parterna ska bitr�-
da varandra med handr�ckning ge-
nom utbyte av upplysningar som
kan antas vara relevanta vid admi-
nistration och verkst�llighet av de
avtalsslutande parternas interna lag-
stiftning avseende skatter som om-
fattas av detta avtal. S�dana upplys-
ningar inbegriper upplysningar som
kan antas vara relevanta f�r fastst�l-
lande, taxering och uppb�rd av s�-
dana skatter, f�r indrivning och an-
dra exekutiva �tg�rder betr�ffande
skattefordringar eller f�r utredning
eller �tal i skatte�renden. Upplys-

SFS 2011:584

dance with the provisions of this
Agreement and shall be treated as
confidential in the manner provided
in Article 8. The rights and safe-
guards secured to persons by the
laws or administrative practice of
the requested Party remain applica-
ble to the extent that they do not un-
duly prevent or delay effective ex-
change of information.

ningarna ska utbytas i enlighet med
best�mmelserna i detta avtal och ska
h�llas hemliga p� s�tt som anges i
artikel 8. De r�ttigheter som till-
kommer personer enligt den anmo-
dade partens lagstiftning eller admi-
nistrativa praxis f�rblir till�mpliga i
den utstr�ckning de inte otillb�rligt
hindrar eller f�rdr�jer ett effektivt
utbyte av upplysningar.

2. This Agreement shall not affect

the application in the Contracting
Parties of the rules on mutual legal
assistance in criminal matters.

2. Detta avtal ska inte p�verka

till�mpningen i de avtalsslutande
parterna av best�mmelserna om �m-
sesidig r�ttslig hj�lp i brottm�l.

Article 2

Artikel 2

Jurisdiction

Jurisdiktion

A requested Party is not obligated

to provide information which is nei-
ther held by its authorities nor in the
possession or control of persons
who are within its territorial juris-
diction.

Den anmodade parten �r inte

skyldig att l�mna upplysningar som
varken innehas av dess myndigheter
eller innehas eller kontrolleras av
personer inom dess jurisdiktion.

Article 3

Artikel 3

Taxes covered

Skatter som omfattas

1. This Agreement shall apply to

taxes of every kind and description
imposed in the Contracting Parties.

1. Detta avtal ska till�mpas p� skat-

ter av varje slag och beskaffenhet som
tas ut i de avtalsslutande parterna.

2. This Agreement shall also ap-

ply to any identical or substantially
similar taxes imposed after the date
of signature of the Agreement in ad-
dition to or in place of the existing
taxes. The competent authorities of
the Contracting Parties shall notify
each other of any substantial
changes to the taxation and related
information gathering measures
covered by the Agreement.

2. Detta avtal till�mpas �ven p�

skatter av samma eller i huvudsak
likartat slag som efter undertecknan-
det av avtalet tas ut vid sidan av el-
ler i st�llet f�r de f�r n�rvarande ut-
g�ende skatterna. De beh�riga myn-
digheterna i de avtalsslutande par-
terna ska meddela varandra om de
v�sentliga �ndringar som gjorts r�-
rande den skattelagstiftning och de
�tg�rder f�r att inh�mta upplys-
ningar som omfattas av avtalet.

SFS 2011:584

Article 4

Artikel 4

Definitions

Definitioner

1. For the purposes of this Agree-

ment, unless otherwise defined:

1. Om inte annat anges, har vid

till�mpningen av detta avtal f�ljan-
de uttryck nedan angiven betydelse:

a) the term Contracting Party

means Sweden or Liechtenstein as
the context requires;

a) avtalsslutande part avser

Sverige eller Liechtenstein beroende
p� sammanhanget,

b) the term Liechtenstein

means the Principality of Liechten-
stein, and, when used in a geograph-
ical sense, the area in which the tax
laws of the Principality of Liechten-
stein apply;

b) Liechtenstein avser Fursten-

d�met Liechtenstein, och, n�r ut-
trycket anv�nds i geografisk bety-
delse, det omr�de inom vilket Fur-
stend�met Liechtensteins skattelag-
stiftning �r g�llande,

c) the term Sweden means the

Kingdom of Sweden and, when
used in a geographical sense, in-
cludes the national territory, the ter-
ritorial sea of Sweden as well as
other maritime areas over which
Sweden in accordance with interna-
tional law exercises sovereign rights
or jurisdiction;

c) Sverige avser Konungariket

Sverige och innefattar, n�r uttrycket
anv�nds i geografisk betydelse, Sve-
riges territorium, Sveriges territori-
alvatten och andra havsomr�den
�ver vilka Sverige, i �verensst�m-
melse med folkr�ttens regler, ut�var
suver�na r�ttigheter eller juris-
diktion,

d) the term competent authority

means:

d) beh�rig myndighet avser

(i) in Liechtenstein, the Govern-

ment of the Principality of Liechten-
stein or its authorised representative;

1) i Liechtenstein, Furstend�met

Liechtensteins regering eller dess
befullm�ktigade ombud,

(ii) in Sweden, the Minister of Fi-

nance, his authorised representative
or the authority which is designated
as a competent authority for the pur-
poses of this Agreement;

2) i Sverige, finansministern,

dennes befullm�ktigade ombud eller
den myndighet �t vilken uppdras att
vara beh�rig myndighet vid till�mp-
ningen av detta avtal,

e) the term person includes an

individual, a company and any other
body of persons;

e) person inbegriper fysisk per-

son, bolag och annan personsam-
manslutning,

f) the term company means any

body corporate or any entity that is
treated as a body corporate for tax
purposes;

f) bolag avser juridisk person

eller annan som vid beskattningen
behandlas s�som juridisk person,

g) the term publicly traded com-

pany means any company whose
principal class of shares is listed on
a recognised stock exchange pro-
vided its listed shares can be readily
purchased or sold by the public.
Shares can be purchased or sold by
the public if the purchase or sale of

g) bolag vars aktier �r f�rem�l

f�r allm�n oms�ttning avser ett bo-
lag vars viktigaste aktieslag �r note-
rat p� en erk�nd aktieb�rs under f�r-
uts�ttning att dess noterade aktier
fritt kan k�pas eller s�ljas av allm�n-
heten. Aktier kan k�pas eller s�ljas
av allm�nheten om k�p eller f�r-

SFS 2011:584

shares is not implicitly or explicitly
restricted to a limited group of in-
vestors;

s�ljning av aktier inte underf�rst�tt
eller uttryckligen begr�nsats till en
avgr�nsad krets av investerare,

h) the term principal class of

shares means the class or classes of
shares representing a majority of the
voting power and value of the com-
pany;

h) viktigaste aktieslag avser det

eller de aktieslag som representerar
majoriteten av r�sterna i och v�rdet
av bolaget,

i) the term recognised stock ex-

change means any stock exchange
agreed upon by the competent au-
thorities of the Contracting Parties;

i) erk�nd aktieb�rs avser s�dan

b�rs som de beh�riga myndighe-
terna i de avtalsslutande parterna
kommit �verens om,

j) the term collective investment

fund or scheme means any pooled
investment vehicle, irrespective of
legal form. The term public collec-
tive investment fund or scheme
means any collective investment
fund or scheme provided the units,
shares or other interests in the fund
or scheme can be readily purchased,
sold or redeemed by the public.
Units, shares or other interests in the
fund or scheme can be readily pur-
chased, sold or redeemed by the
public if the purchase, sale or re-
demption is not implicitly or explic-
itly restricted to a limited group of
investors;

j) kollektiv investeringsfond eller

kollektivt investeringssystem avser
alla �taganden f�r kollektiva investe-
ringar oavsett juridisk form. Publik
kollektiv investeringsfond eller pu-
blikt kollektivt investeringssystem
avser varje kollektiv investeringsfond
eller kollektivt investeringssystem
vars andelar, aktier eller andra r�ttig-
heter fritt kan k�pas, s�ljas eller l�sas
in av allm�nheten. Andelar, aktier el-
ler andra r�ttigheter i fonden eller sys-
temet kan fritt k�pas, s�ljas eller l�sas
in av allm�nheten om k�p, f�rs�lj-
ning eller inl�sen inte underf�rst�tt el-
ler uttryckligen begr�nsats till en av-
gr�nsad krets av investerare,

k) the term tax means any tax

to which the Agreement applies;

k) skatt avser varje skatt som

omfattas av detta avtal,

l) the term applicant Party

means the Contracting Party re-
questing information;

l) anmodande part avser den

avtalsslutande part som beg�r upp-
lysningar,

m) the term requested Party

means the Contracting Party re-
quested to provide information;

m) anmodad part avser den av-

talsslutande part som har anmodats
att l�mna upplysningar,

n) the term information gather-

ing measures means laws and ad-
ministrative or judicial procedures
that enable a Contracting Party to
obtain and provide the requested in-
formation;

n) �tg�rder f�r att inh�mta upp-

lysningar avser lagstiftning och ad-
ministrativa �tg�rder eller domstols-
�tg�rder vilka m�jligg�r f�r en av-
talsslutande part att inh�mta och
l�mna beg�rda upplysningar,

o) the term information means

any fact, statement or record in any
form whatever.

o) upplysningar avser varje fak-

tauppgift, meddelande, handling el-
ler annan dokumentation oavsett
form.

SFS 2011:584

2. As regards the application of

this Agreement at any time by a
Contracting Party, any term not
defined therein shall, unless the
context otherwise requires, have the
meaning that it has at that time
under the law of that Party, any mea-
ning under the applicable tax laws of
that Party prevailing over a meaning
given to the term under other laws
of that Party.

2. D� en avtalsslutande part till-

l�mpar detta avtal vid n�gon tid-
punkt anses, s�vida sammanhanget
inte f�ranleder annat, varje uttryck
som inte definierats i avtalet ha den
betydelse som uttrycket har vid
denna tidpunkt enligt den partens
lagstiftning och den betydelse som
uttrycket har enligt till�mplig
skattelagstiftning i denna part �ger
f�retr�de framf�r den betydelse som
uttrycket har enligt annan lagstift-
ning i denna part.

Article 5

Artikel 5

Exchange of information upon
request

Utbyte av upplysningar p� beg�ran

1. The competent authority of the

requested Party shall provide upon
request of the applicant Party infor-
mation for the purposes referred to
in Article 1. Such information shall
be exchanged without regard to
whether the conduct being investi-
gated would constitute a crime un-
der the laws of the requested Party if
such conduct occurred in the re-
quested Party.

1. Den beh�riga myndigheten i

den anmodade parten ska p� beg�-
ran av den anmodande parten l�mna
upplysningar f�r de �ndam�l som
anges i artikel 1. S�dana upplys-
ningar ska utbytas utan avseende p�
om det handlande som �r f�rem�l
f�r utredning skulle ha utgjort ett
brott enligt den anmodade partens
lagstiftning om ett s�dant handlande
utf�rts i den anmodade parten.

2. If the information in the pos-

session of the competent authority
of the requested Party is not suffi-
cient to enable it to comply with the
request for information, that Party
shall use all relevant information
gathering measures to provide the
applicant Party with the information
requested, notwithstanding that the
requested Party may not need such
information for its own tax pur-
poses.

2. Om de upplysningar som �r

tillg�ngliga f�r den beh�riga myn-
digheten i den anmodade parten inte
r�cker till f�r att tillm�tesg� en be-
g�ran om upplysningar, ska den an-
modade parten utan hinder av att
den anmodade parten kanske inte
har behov av upplysningarna f�r
dess egna beskattnings�ndam�l
vidta alla relevanta �tg�rder f�r att
inh�mta och l�mna de beg�rda upp-
lysningarna.

3. If specifically requested by the

competent authority of the applicant
Party, the competent authority of the
requested Party shall provide infor-
mation under this Article, to the ex-
tent allowable under its domestic
laws, in the form of depositions of
witnesses and authenticated copies
of original records.

3. Om den beh�riga myndighe-

ten i den anmodande parten s�rskilt
beg�r det, ska den beh�riga myndig-
heten i den anmodade parten i den
utstr�ckning som detta �r till�tet en-
ligt dess interna lagstiftning l�mna
upplysningar enligt denna artikel i
form av upptagande av vittnesber�t-
telser och bestyrkta kopior av origi-
nalhandlingar.

SFS 2011:584

4. Each Contracting Party shall

ensure that its competent authori-
ties for the purposes specified in Ar-
ticle 1 of the Agreement, have the
authority to obtain and provide
upon request:

4. Vardera avtalsslutande parten

ska s�kerst�lla att den har befogen-
het att genom dess beh�riga myn-
digheter p� beg�ran och f�r de �nda-
m�l som anges i artikel 1 i detta av-
tal, inh�mta och l�mna:

a) information held by banks,

other financial institutions, and any
person acting in an agency or fiduci-
ary capacity including nominees and
trustees;

a) upplysningar som innehas av

banker, andra finansiella institutio-
ner och annan person som agerar i
egenskap av representant eller f�r-
valtare, d�ri inbegripet ombud och
trustf�rvaltare,

b) information regarding the

ownership of companies, partner-
ships and other persons, including,

(i) within the constraints of Arti-

cle 2, ownership information on all
such persons in an ownership chain;

(ii) in the case of trusts, informa-

tion on settlors, trustees and benefi-
ciaries; and in the case of founda-
tions, information on founders,
members of the foundation council
and beneficiaries.

Further, this Agreement does not

create an obligation on the Contract-
ing Parties to obtain or provide
ownership information with respect
to publicly traded companies or
public collective investment funds
or schemes unless such information
can be obtained without giving rise
to disproportionate difficulties.

b) upplysningar om �garf�rh�l-

landena i bolag, handelsbolag och
andra personer, d�ri inbegripet

1) med de begr�nsningar som f�l-

jer av artikel 2, upplysningar om
�garf�rh�llandena r�rande alla s�da-
na personer i en �garkedja,

2) i fr�ga om truster, upplys-

ningar om stiftare, f�rvaltare och
f�rm�nstagare; i fr�ga om stiftelser,
upplysningar om stiftare, ledam�ter
i styrelsen och destinat�rer.

Detta avtal medf�r inte skyldig-

het f�r de avtalsslutande parterna att
inh�mta eller l�mna upplysningar
om �garf�rh�llanden i bolag vars
aktier �r f�rem�l f�r allm�n oms�tt-
ning eller i publika kollektiva inves-
teringsfonder eller publika kollek-
tiva investeringssystem, s�vida inte
s�dana upplysningar kan inh�mtas
utan att det medf�r oproportioner-
ligt stora sv�righeter.

5. The competent authority of the

applicant Party shall formulate the
request with the greatest detail pos-
sible and shall provide the following
information to the competent au-
thority of the requested Party when
making a request for information
under the Agreement to demonstrate
the foreseeable relevance of the in-
formation to the request:

5. Vid beg�ran om upplysningar

enligt detta avtal ska den beh�riga
myndigheten i den anmodande par-
ten utforma beg�ran s� utf�rligt som
m�jligt och ska till den beh�riga
myndigheten i den anmodade parten
l�mna f�ljande upplysningar, f�r att
visa att de efterfr�gade upplysning-
arna kan antas vara relevanta:

a) the identity of the person under

examination or investigation;

a) identiteten p� den person som

�r f�rem�l f�r utredning eller under-
s�kning,

SFS 2011:584

b) the taxable period for which

the information is sought;

b) den beskattningsperiod f�r vil-

ken upplysningarna beg�rs,

c) a statement of the information

sought including its nature and the
form in which the applicant Party
wishes to receive the information
from the requested Party;

c) uppgift om de beg�rda upplys-

ningarna, d�ri inbegripet deras n�r-
mare beskaffenhet och i vilken form
som den anmodande parten �nskar
att f� upplysningarna fr�n den an-
modade parten,

d) the matter with respect to

which the information is sought;

d) det �ndam�l f�r vilket upplys-

ningarna efterfr�gas,

e) grounds for believing that the

information requested is held in the
requested Party or is in the posses-
sion or control of a person within the
jurisdiction of the requested Party;

e) sk�len f�r att anta att de beg�r-

da upplysningarna finns i den anmo-
dade parten eller innehas eller kon-
trolleras av person inom den anmo-
dade partens jurisdiktion,

f) to the extent known, the name

and address of any person believed
to be in possession of the requested
information;

f) s�vitt det �r k�nt, namn och

adress p� person som kan antas
inneha de beg�rda upplysningarna,

g) a statement that the request is in

conformity with the law and admin-
istrative practices of the applicant
Party, that if the requested informa-
tion was within the jurisdiction of the
applicant Party then the competent
authority of the applicant Party
would be able to obtain the informa-
tion under the laws of the applicant
Party or in the normal course of ad-
ministrative practice and that it is in
conformity with this Agreement; and

g) uppgift om att beg�ran �r i �ver-

ensst�mmelse med lagstiftning och
administrativ praxis i den anmodande
parten och att den beh�riga myndig-
heten i den anmodande parten om
de beg�rda upplysningarna fanns
inom denna parts jurisdiktion skulle
kunna inh�mta upplysningarna enligt
lagstiftning eller vedertagen adminis-
trativ praxis i den anmodande parten
samt att beg�ran �r i �verensst�m-
melse med detta avtal, och

h) a statement that the applicant

Party has pursued all means availa-
ble in its own territory to obtain the
information, except those that
would give rise to disproportionate
difficulties.

h) uppgift om att den anmodande

parten har vidtagit alla �tg�rder f�r
att inh�mta upplysningarna som st�r
till dess f�rfogande inom dess eget
territorium, utom s�dana �tg�rder
som skulle medf�ra oproportioner-
ligt stora sv�righeter.

6. The competent authority of the

requested Party shall forward the re-
quested information as promptly as
possible to the applicant Party. To
ensure a prompt response, the com-
petent authority of the requested
Party shall:

6. Den beh�riga myndigheten i

den anmodade parten ska snarast
m�jligt l�mna de beg�rda upplys-
ningarna till den anmodande parten.
F�r att tillgodose ett skyndsamt svar
ska den beh�riga myndigheten i den
anmodade parten:

a) Confirm receipt of a request in

writing to the competent authority
of the applicant Party and shall no-
tify the competent authority of the
applicant Party of deficiencies in the
request, if any, within 60 days of the
receipt of the request.

a) Till den beh�riga myndigheten

i den anmodande parten skriftligen
bekr�fta mottagandet av beg�ran
och inom 60 dagar efter mottagan-
det underr�tta den beh�riga myndig-
heten i den anmodande parten om
eventuella brister i beg�ran.

SFS 2011:584

b) If the competent authority of

the requested Party has been unable
to obtain and provide the informa-
tion within 90 days of receipt of the
request, including if it encounters
obstacles in furnishing the informa-
tion or it refuses to furnish the infor-
mation, it shall immediately inform
the applicant Party, explaining the
reason for its inability, the nature of
the obstacles or the reasons for its
refusal.

b) Om den beh�riga myndigheten

i den anmodade parten inte har kun-
nat inh�mta och l�mna de beg�rda
upplysningarna inom 90 dagar fr�n
det att beg�ran togs emot, d�ri inbe-
gripet om det f�religger f�rhinder
att tillhandah�lla upplysningarna el-
ler om den beh�riga myndigheten
v�grar att l�mna upplysningarna,
ska den omedelbart underr�tta den
anmodande parten om detta och
ange sk�len f�r att den inte kunnat
inh�mta och tillhandah�lla upplys-
ningarna, vilka hinder som f�relig-
ger eller sk�len f�r dess v�gran.

Article 6

Artikel 6

Tax examinations abroad

Utomlands utf�rda
skatteutredningar

By reasonable notice given in

advance, the applicant Party may
request that the requested Party al-
lows representatives of the compe-
tent authority of the applicant
Party to enter the territory of the
requested Party, to the extent per-
mitted under the law of the last-
mentioned Party, to interview indi-
viduals and examine records with
the written consent of the persons
concerned. The competent author-
ity of the second-mentioned Party
shall notify the competent author-
ity of the first-mentioned Party of
the time and place of the meeting
with the individuals concerned.

1. Den anmodande parten f�r med

sk�ligt varsel beg�ra att den anmo-
dade parten till�ter att f�retr�dare
f�r den beh�riga myndigheten i den
anmodande parten n�rvarar i den an-
modade parten, i den utstr�ckning
detta �r till�tet enligt den sistn�mn-
da partens lagstiftning, f�r att h�ra
fysiska personer och granska hand-
lingar efter skriftligt medgivande av
de ber�rda personerna. Den beh�ri-
ga myndigheten i den sistn�mnda
parten ska meddela den beh�riga
myndigheten i den f�rstn�mnda par-
ten om tid och plats f�r m�tet med
dessa personer.

2. At the request of the competent

authority of one Contracting Party,
the competent authority of the other
Contracting Party may allow repre-
sentatives of the competent author-
ity of the first-mentioned Party to be
present at the appropriate part of a
tax examination in the second-men-
tioned Party.

2. P� beg�ran av den beh�riga

myndigheten i en avtalsslutande part
f�r den beh�riga myndigheten i den
andra avtalsslutande parten till�ta att
f�retr�dare f�r den beh�riga myn-
digheten i den f�rstn�mnda parten �r
n�rvarande vid skatteutredning i den
sistn�mnda parten till den del detta
anses l�mpligt.

SFS 2011:584

3. If the request referred to in pa-

ragraph 2 is acceded to, the compe-
tent authority of the Contracting
Party conducting the examination
shall, as soon as possible, notify the
competent authority of the other
Party about the time and place of the
examination, the authority or offi-
cial designated to carry out the exa-
mination and the procedures and
conditions required by the first-
mentioned Party for the conduct of
the examination. All decisions with
respect to the conduct of the tax exa-
mination shall be made by the Party
conducting the examination.

3. Bifalls en beg�ran enligt punkt

2 ska den beh�riga myndigheten i
den avtalsslutande part som utf�r ut-
redningen snarast m�jligt underr�t-
ta den beh�riga myndigheten i den
andra parten om tid och plats f�r ut-
redningen, om den myndighet eller
person som bemyndigats att utf�ra
utredningen samt om de f�rfaranden
och villkor som den f�rstn�mnda
parten fastst�llt f�r utf�randet av ut-
redningen. Alla beslut betr�ffande
utf�randet av utredningen ska fattas
av den part som utf�r utredningen.

Article 7

Artikel 7

Possibility of declining a request

M�jlighet att avsl� en beg�ran

1. The requested Party shall not

be required to obtain or provide in-
formation that the applicant Party
would not be able to obtain under its
own laws or in the normal course of
its administrative practice for pur-
poses of the administration or en-
forcement of its own tax laws or in
response to a valid request made in
similar circumstances from the re-
quested Party under this Agreement.
The competent authority of the re-
quested Party may decline to assist
where the request is not made in
conformity with this Agreement.

1. Den anmodade parten har inte

skyldighet att inh�mta eller l�mna
upplysningar som den anmodande
parten inte skulle kunna inh�mta en-
ligt dess lagstiftning eller sedvanliga
administrativa praxis f�r administra-
tion eller verkst�llighet av dess egen
skattelagstiftning eller som svar p�
en giltig beg�ran, som g�rs under
motsvarande omst�ndigheter, enligt
detta avtal fr�n den anmodade par-
ten. Den beh�riga myndigheten i
den anmodade parten f�r avsl� en
beg�ran n�r beg�ran inte har gjorts i
�verensst�mmelse med detta avtal.

2. The provisions of this Agree-

ment shall not impose on a Con-
tracting Party the obligation to sup-
ply information which would dis-
close any trade, business, industrial,
commercial or professional secret or
trade process. Notwithstanding the
foregoing, information of the type
referred to in paragraph 4 of Article
5 shall not be treated as such a secret
or trade process merely because it
meets the criteria in that paragraph.

2. Best�mmelserna i detta avtal

ska inte medf�ra skyldighet f�r en
avtalsslutande part att l�mna upplys-
ningar som skulle r�ja handels-, af-
f�rs-, industri- eller yrkeshemlighet
eller kommersiell hemlighet eller i
n�ringsverksamhet nyttjat f�rfa-
ringss�tt. Utan hinder av detta, ska
upplysningar som avses i artikel 5
punkt 4 inte anses som s�dana hem-
ligheter eller s�dant f�rfaringss�tt
endast p� grund av att de uppfyller
villkoren i n�mnda punkt.

SFS 2011:584

3. The provisions of this Agree-

ment shall not impose on a Contrac-
ting Party the obligation to obtain or
provide information, which would
reveal confidential communications
between a client and an attorney, so-
licitor or other admitted legal repre-
sentative where such communica-
tions are:

3. Best�mmelserna i detta avtal

ska inte medf�ra skyldighet f�r en
avtalsslutande part att inh�mta eller
l�mna upplysningar som skulle r�ja
hemlig kommunikation mellan en
klient och dennes advokat eller an-
nat juridiskt ombud, n�r s�dan kom-
munikation:

a) produced for the purposes of

seeking or providing legal advice or

a) f�revarit i syfte att s�ka eller

l�mna juridisk r�dgivning, eller

b) produced for the purposes of

use in existing or contemplated legal
proceedings.

b) f�revarit i syfte att anv�ndas

under p�g�ende eller f�rest�ende
r�ttsliga f�rfaranden.

4. The requested Party may de-

cline a request for information if the
disclosure of the information would
be contrary to public policy (ordre
public).

4. Den anmodade parten f�r avsl�

en beg�ran om upplysningar om
l�mnandet av upplysningarna skulle
strida mot allm�nna h�nsyn (ordre
public).

5. A request for information shall

not be refused on the ground that the
tax claim giving rise to the request is
disputed.

5. En beg�ran om upplysningar

ska inte avsl�s p� grund av att den
skattefordran som f�ranleder beg�-
ran har bestridits.

6. The requested Party may de-

cline a request for information if the
information is requested by the ap-
plicant Party to administer or en-
force a provision of the tax law of
the applicant Party, or any require-
ment connected therewith, which
discriminates against a national of
the requested Party as compared
with a national of the applicant
Party in the same circumstances.

6. Den anmodade parten f�r avsl�

en beg�ran om upplysningar om den
anmodande parten har beg�rt upp-
lysningarna f�r administration eller
verkst�llighet av en best�mmelse i
den anmodande partens skattelag-
stiftning, eller d�rmed sammanh�ng-
ande krav, som under samma f�rh�l-
landen diskriminerar en medborgare
i den anmodade parten i f�rh�llande
till en medborgare i den anmodande
parten.

Article 8

Artikel 8

Confidentiality

Sekretess

Any information received by a

Contracting Party under this Agree-
ment shall be treated as confidential
in the same manner as information
obtained under the domestic laws of
that Party and may be disclosed only
to persons or authorities (including
courts and administrative bodies) in
the jurisdiction of the Contract-
ing Party concerned with the assess-
ment or collection of, the enforce-

Alla upplysningar som tas emot

av en avtalsslutande part med st�d
av detta avtal ska h�llas hemliga p�
samma s�tt som upplysningar som
inh�mtats med st�d av den interna
lagstiftningen i denna part och f�r
yppas endast f�r personer eller myn-
digheter (d�ri inbegripet domstolar
och f�rvaltningsorgan) inom den av-
talsslutande partens jurisdiktion som
har befattning med taxering eller

SFS 2011:584

ment or prosecution in respect of, or
the determination of appeals in rela-
tion to, the taxes covered by this
Agreement. Such persons or author-
ities shall use such information only
for such purposes. They may dis-
close the information in public court
proceedings or in judicial decisions.
The information may not be dis-
closed to any other person or entity
or authority or any other jurisdic-
tion, State or sovereign territory not
party to this Agreement without the
express written consent of the com-
petent authority of the requested
Party.

uppb�rd, exekutiva �tg�rder eller
�tal, eller handl�ggning av �verkla-
gande, avseende de skatter som om-
fattas av detta avtal. S�dana perso-
ner eller myndigheter ska anv�nda
dessa upplysningar endast f�r s�da-
na �ndam�l. De f�r yppa upplys-
ningarna vid offentliga domstolsf�r-
handlingar eller i domstolsavg�ran-
den. Upplysningarna f�r inte yppas
f�r annan person, institution eller
myndighet eller f�r annan jurisdik-
tion, stat eller sj�lvst�ndigt territo-
rium som inte �r part i detta avtal
utan uttryckligt skriftligt medgi-
vande av den beh�riga myndigheten
i den anmodade parten.

Article 9

Artikel 9

Costs

Kostnader

1. Unless the competent authori-

ties of the Contracting Parties other-
wise agree, ordinary costs incurred
in providing assistance under this
Agreement shall be borne by the re-
quested Party.

2. Unless the competent authori-

ties of the Contracting Parties other-
wise agree, extraordinary costs in-
curred in providing assistance or im-
plementing procedures related to
this Agreement shall be borne by the
applicant Party, as applicable. Such
extraordinary costs shall include, for
example, any costs incurred in pro-
viding assistance to the extent that
such assistance requires engaging
external advisers in connection with
litigation or otherwise.

3. Where the requested Party con-

siders that extraordinary costs will
be incurred, the competent authority
of the requested Party shall consult
with the competent authority of the
applicant Party before taking further
steps to provide the assistance
sought.

1. S�vida inte de avtalsslutande

parternas beh�riga myndigheter har
kommit �verens om n�got annat ska
den anmodade parten svara f�r sed-
vanliga kostnader f�r handr�ckning.

2. S�vida inte de avtalsslutande

parternas beh�riga myndigheter har
kommit �verens om n�got annat ska
den anmodande parten svara f�r
kostnader f�r handr�ckning eller f�r
uppr�ttandet av f�rfaranden med an-
ledning av detta avtal som inte kan
anses sedvanliga. S�dana kostnader
inbegriper kostnader f�r handr�ck-
ning i den utstr�ckning s�dan hand-
r�ckning n�dv�ndigg�r anlitandet
av utomst�ende r�dgivare i samband
med process eller f�r annat �nda-
m�l.

3. N�r den anmodade parten anser

att kostnader som inte kan anses sed-
vanliga kommer att uppkomma, ska
den beh�riga myndigheten i den an-
modade parten �verl�gga med den
beh�riga myndigheten i den anmo-
dande parten innan ytterligare �tg�r-
der f�r handr�ckning vidtas.

SFS 2011:584

Article 10

Artikel 10

Mutual agreement procedure

F�rfarandet vid �msesidig
�verenskommelse

1. Where difficulties or doubts

arise between the Contracting Par-
ties regarding the implementation or
interpretation of this Agreement, the
respective competent authorities
shall endeavour to resolve the mat-
ter by mutual agreement.

1. N�r sv�righeter eller tvivelsm�l

uppkommer mellan de avtalsslu-
tande parterna i fr�ga om tilll�mp-
ning eller tolkning av detta avtal ska
de beh�riga myndigheterna s�ka av-
g�ra saken genom �msesidig �ver-
enskommelse.

2. In addition to the agreements

referred to in paragraph 1, the com-
petent authorities of the Contracting
Parties may mutually agree on the
procedures to be used under this
Agreement.

2. De avtalsslutande parternas be-

h�riga myndigheter f�r, ut�ver vad
som framg�r av punkt 1, �msesidigt
komma �verens om f�rfarandena f�r
till�mpning av detta avtal.

3. The competent authorities of

the Contracting Parties may com-
municate with each other directly
for purposes of reaching agreement
under this Article.

3. De avtalsslutande parternas be-

h�riga myndigheter f�r tr�da i direkt
f�rbindelse med varandra i syfte att
tr�ffa �verenskommelse med st�d
av denna artikel.

Article 11

Artikel 11

Protocol

Protokoll

The attached Protocol shall form

an integral part of this Agreement.

Det bilagda protokollet ska utg�ra

en integrerande del av detta avtal.

Article 12

Artikel 12

Implementation legislation

Lagstiftning om implementering

The Contracting Parties shall en-

act any legislation necessary to
comply with, and give effect to, the
terms of this Agreement.

De avtalsslutande parterna ska

anta s�dan lagstiftning som �r n�d-
v�ndig f�r att uppfylla och ge ver-
kan �t villkoren i detta avtal.

Article 13

Artikel 13

Entry into force

Ikrafttr�dande

1. Each of the Contracting Parties

shall notify the other in writing of
the completion of the procedures re-
quired by its law for the entry into
force of this Agreement. The Agree-
ment shall enter into force on the
thirtieth day after the receipt of the
later of these notifications.

1. De avtalsslutande parterna ska

skriftligen underr�tta varandra n�r de
�tg�rder vidtagits av respektive av-
talsslutande part som kr�vs f�r att
detta avtal ska tr�da i kraft. Avtalet
tr�der i kraft den trettionde dagen ef-
ter det att den sista av dessa underr�t-
telser har tagits emot.

SFS 2011:584

2. Upon the date of entry into

force, this Agreement shall have ef-
fect for all requests made but only in
respect of taxable periods beginning
on or after January 1, 2011.

2. Avtalet ska till�mpas fr�n och

med ikrafttr�dandet avseende alla
f�rfr�gningar, men endast s�vitt av-
ser beskattningsperioder som b�rjar
den 1 januari 2011 eller senare.

Article 14

Artikel 14

Termination

Upph�rande

1. This Agreement shall remain in

force until terminated by a Contract-
ing Party. Either Contracting Party
may terminate the Agreement,
through diplomatic channels, by
giving written notice of termination
to the other Contracting Party. In
such case, the Agreement shall
cease to have effect on the first day
of the month following the end of
the period of six months after the
date of receipt of notice of termina-
tion by the other Contracting Party.

1. Detta avtal f�rblir i kraft till

dess att det s�gs upp av en avtalsslu-
tande part. Vardera avtalsslutande
parten kan p� diplomatisk v�g
skriftligen s�ga upp avtalet genom
underr�ttelse h�rom till den andra
avtalsslutande parten. I h�ndelse av
s�dan upps�gning upph�r avtalet att
g�lla den f�rsta dagen i den m�nad
som f�ljer n�rmast efter utg�ngen av
den sexm�nadersperiod som f�ljer
efter den dag d� underr�ttelsen om
upps�gning togs emot av den andra
avtalsslutande parten.

2. In the event of termination,

both Contracting Parties shall re-
main bound by the provisions of Ar-
ticle 8 with respect to any informa-
tion obtained under this Agreement.

2. I h�ndelse av upps�gning ska

de avtalsslutande parterna vara fort-
satt bundna av best�mmelserna i ar-
tikel 8 i fr�ga om upplysningar som
erh�llits med st�d av detta avtal.

In witness whereof the under-

signed being duly authorised thereto
have signed the Agreement.

Till bekr�ftelse h�rav har under-

tecknade, d�rtill vederb�rligen be-
myndigade, undertecknat detta av-
tal.

Done at Paris, this 17

th day of

December 2010, in duplicate in the
English language.

Som skedde i Paris den

17 december 2010 i tv� exemplar p�
engelska spr�ket.

For the Government of the Kingdom
of Sweden

Gunnar Lund

F�r Konungariket Sveriges regering

Gunnar Lund

For the Government of the Princi-
pality of Liechtenstein

Katja Gey

F�r Furstend�met Liechtensteins re-
gering

Katja Gey

SFS 2011:584

Protocol

Protokoll

to the Agreement between the Go-
vernment of the Kingdom of Sweden
and the Government of the Princi-
pality of Liechtenstein for the ex-
change of information relating to
tax matters

On the occasion of the signing of

the Agreement between the Govern-
ment of the Kingdom of Sweden
and the Government of the Principa-
lity of Liechtenstein (the Contrac-
ting Parties) for the exchange of in-
formation relating to tax matters
(herinafter referred to as the Agree-
ment), the Contracting Parties have
agreed upon the following provi-
sions, which shall form an integral
part of the Agreement:

till avtalet mellan Konungariket
Sveriges regering och Furstend�met
Liechtensteins regering om utbyte
av upplysningar i skatte�renden

I samband med undertecknandet

av avtalet mellan Konungariket Sve-
riges regering och Furstend�met
Liechtensteins regering (de avtals-
slutande parterna) om utbyte av
upplysningar i skatte�renden (avta-
let), har de avtalsslutande parterna
kommit �verens om f�ljande be-
st�mmelser, som ska utg�ra en inte-
grerande del av avtalet:

1. With respect to subparagraph

a) of paragraph 5 of Article 5, it is
understood that it is not necessary to
provide the name of the taxpayer in
order to define its identity, if this
identity can be determined from
equivalent elements.

1. Vad avser artikel 5 punkt 5 a),

f�ruts�tts att det inte �r n�dv�ndigt
att tillhandah�lla den skattskyldiges
namn f�r att best�mma dennes iden-
titet, om identiteten kan best�mmas
utifr�n likv�rdiga faktorer.

2. Formal communications, inclu-

ding requests for information, made
in connection with or pursuant to the
provisions of the Agreement will be
in writing directly between the com-
petent authorities.

2. Formella kontakter, d�ri inbe-

gripet beg�ran om upplysningar,
som tas med anledning av best�m-
melserna i avtalet ska ske skriftligen
mellan de beh�riga myndigheterna.

3. With respect to subparagraph

e) of paragragh 1 of Article 4, it is
understood that the term person
includes a dormant inheritance.

3. Vad avser artikel 4 punkt 1 e)

f�ruts�tts att uttrycket person in-
begriper d�dsbo.

4. With respect to subparagraph f)

of paragraph 1 of Article 4, it is un-
derstood that the term company
includes also foundations, establish-
ments (Anstalten), trusts and spe-
cial asset endowments.

4. Vad avser artikel 4 punkt 1 f)

f�ruts�tts att uttrycket bolag inbe-
griper stiftelser, Anstalten, truster
och s�rskilda f�rm�genhetsinr�tt-
ningar.

5. With respect to Article 8 it is

understood that information may be
received by both the applicant Party
and the requested Party (see Article
5, paragraph 5).

5. Vad avser artikel 8 f�ruts�tts

att upplysningar kan tas emot av
s�v�l den anmodande som den
anmodade parten (se artikel 5
punkt 5).

SFS 2011:584

Thomson Reuters Professional AB, tel. 08-587 671 00

Edita V�stra Aros, V�ster�s 2011

In witness whereof the under-

signed being duly authorised thereto
have signed the Protocol.

Till bekr�ftelse h�rav har under-

tecknade, d�rtill vederb�rligen be-
myndigade, undertecknat detta pro-
tokoll.

Done at Paris, this 17

th day of

December 2010, in duplicate in the
English language.

Som skedde i Paris den

17 december 2010 i tv� exemplar p�
engelska spr�ket.

For the Government of the Kingdom
of Sweden

F�r Konungariket Sveriges regering

Gunnar Lund

For the Government of the Principa-
lity of Liechtenstein

F�r Furstend�met Liechtensteins re-
gering

Katja Gey

;

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2011:584 Lag om avtal mellan Sverige och Liechtenstein om utbyte av upplysningar i skatteärenden

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