SFS 2009:1122 Lag om avtal mellan Sverige och Jersey för undvikande av dubbelbeskattning av fysiska personer

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 Jersey f�r undvikande av dubbelbeskattning av fysiska personer; utf�rdad den 19 november 2009. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal mellan Konungariket Sverige och Jersey f�r undvikande av dubbelbeskattning av fysiska personer som undertecknades den 28 oktober 2008 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och fram- g�r av bilaga till denna lag. 2 � Avtalets beskattningsregler ska till�mpas endast till den del dessa med- f�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�re- ligga. 3 � Om en person som �r obegr�nsat skattskyldig i Sverige f�rv�rvar in- komst som enligt best�mmelserna i avtalet beskattas endast i Jersey, ska s�- dan inkomst inte tas med vid taxeringen i Sverige. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag ska till�mpas p� skatt som tas ut f�r beskattnings�r som b�r- jar den 1 januari det �r som f�ljer n�rmast efter det �r d� lagen tr�der i kraft eller senare. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2008/09:208, bet. 2009/10:SkU4, rskr. 2009/10:35. SFS 2009:1122 Utkom fr�n trycket den 1 december 2009 </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 2009:1122 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND JERSEY FOR THE AVOIDANCE OF DOUBLE TAXATION ON IN- DIVIDUALS AVTAL MELLAN KONUNGA- RIKET SVERIGE OCH JERSEY F�R UNDVIKANDE AV DUB- BELBESKATTNING AV FY- SISKA PERSONER The Government of the Kingdom of Sweden and the Government of Jersey, desiring to conclude an Agreement for the avoidance of double taxation on individuals with respect to taxes on income, have agreed as follows: Konungariket Sveriges regering och Jerseys regering, som �nskar in- g� ett avtal f�r undvikande av dub- belbeskattning av fysiska personer betr�ffande skatter p� inkomst, har kommit �verens om f�ljande: Article 1 Individuals covered This Agreement shall apply to in- dividuals who are residents in one or both of the Parties. Artikel 1 Fysiska personer p� vilka avtalet till�mpas Detta avtal till�mpas p� fysiska personer som har hemvist i en part eller i b�da parterna. Article 2 Taxes covered 1. The existing taxes to which the Agreement shall apply are: (a) in the case of Jersey: income tax; (hereinafter referred to as Jer- sey tax); Artikel 2 Skatter som omfattas av avtalet 1. De f�r n�rvarande utg�ende skatter p� vilka detta avtal till�mpas �r: a) i Jersey: inkomstskatt, (i det f�ljande ben�mnd skatt i Jersey), (b) in the case of Sweden: b) i Sverige: (i) the national income tax (den statliga inkomstskatten); 1. den statliga inkomstskatten, (ii) the income tax on non-resi- dents (den s�rskilda inkomstskatten f�r utomlands bosatta); 2. den s�rskilda inkomstskatten f�r utomlands bosatta, (iii) the income tax on non-resi- dent artistes and athletes (den s�r- skilda inkomstskatten f�r utomlands bosatta artister m.fl.); and 3. den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., och (iv) the municipal income tax (den kommunala inkomstskatten) (hereinafter referred to as Swe- dish tax). 4. den kommunala inkomstskatten (i det f�ljande ben�mnd svensk skatt). </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 2009:1122 2. The Agreement shall apply also to any identical or substantially simi- lar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the ex- isting taxes. The competent authori- ties of the Parties shall notify each other of any significant changes that have been made in their taxation laws concerning individuals. 2. Avtalet till�mpas �ven p� skat- ter av samma eller i huvudsak likar- tat slag, som efter undertecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de f�r n�rvarande utg�en- de skatterna. Parternas beh�riga myndigheter ska meddela varandra de v�sentliga �ndringar som gjorts i respektive skattelagstiftning betr�f- fande fysiska personer. Article 3 General definitions 1. For the purposes of this Agree- ment, unless the context otherwise requires: (a) the term a Party means Jer- sey or Sweden, as the context requi- res; the term Parties means Jersey and Sweden; (b) the term Jersey means the Bailiwick of Jersey, including its ter- ritorial sea; (c) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accor- dance with international law exerci- ses sovereign rights or jurisdiction; (d) the term competent autho- rity means; (i) in the case of Jersey, the Trea- sury and Resources Minister or his authorised representative; (ii) in the case of Sweden, the Mi- nister of Finance, his authorised re- presentative or the authority which is designated as a competent authority for the purposes of this Agreement; (e) the term enterprise applies to the carrying on of any business; (f) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Party, except when the ship or aircraft is operated solely between places in the other Party. Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ran- leder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) en part avser Jersey eller Sve- rige, beroende p� sammanhanget; parterna avser Jersey och Sverige, b) Jersey avser Bailiwick of Jer- sey, innefattande dess territorial- vatten, c) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geografisk betydelse, Sve- riges territorium, Sveriges territorial- vatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folkr�ttens regler, ut�var suve- r�na r�ttigheter eller jurisdiktion, d) beh�rig myndighet avser: 1) i Jersey: the Treasury and Re- sources Minister eller dennes be- fullm�ktigade ombud, 2) i Sverige: finansministern, den- nes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpning- en av detta avtal, e) f�retag avser bedrivandet av varje form av r�relse, f) internationell trafik avser transport med skepp eller luftfartyg som anv�nds av f�retag i en part utom d� skeppet eller luftfartyget an- v�nds uteslutande mellan platser i den andra parten. </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 2009:1122 2. As regards the application of the Agreement at any time by a 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 for the purposes of the taxes to which the Agreement applies, any meaning 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 part till�mpar avtalet vid n�gon tidpunkt anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som ut- trycket har vid denna tidpunkt enligt den partens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till- l�mpas och den betydelse som ut- trycket har enligt till�mplig skatte- lagstiftning i denna part �ger f�re- tr�de framf�r den betydelse som ut- trycket har enligt annan lagstiftning i denna part. Article 4 Resident 1. For the purposes of this Agree- ment, the term resident of a Party means in respect of an individual any individual who, under the laws of that Party, is liable to tax therein by reason of his domicile, residence or any other criterion of a similar na- ture. This term, however, does not include an individual who is liable to tax in that Party in respect only of in- come from sources in that Party. 2. Where by reason of the provi- sions of paragraph 1 an individual is a resident in both Parties, then his status shall be determined as follows: (a) he shall be deemed to be a resi- dent only of the Party in which he has a permanent home available to him; if he has a permanent home av- ailable to him in both Parties, he shall be deemed to be a resident only of the Party with which his personal and economic relations are closer (centre of vital interests); (b) if the Party in which he has his centre of vital interests cannot be de- termined, or if he has not a perma- nent home available to him in either Party, he shall be deemed to be a re- sident only of the Party in which he has an habitual abode; Artikel 4 Hemvist 1. Vid till�mpningen av detta av- tal avser uttrycket person med hem- vist i en part i fr�ga om fysisk per- son, varje fysisk person som enligt lagstiftningen i denna part �r skatt- skyldig d�r p� grund av domicil, bo- s�ttning eller annan liknande om- st�ndighet. Detta uttryck inbegriper emellertid inte fysisk person som �r skattskyldig i denna part endast f�r inkomst fr�n k�lla i denna part. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da parterna, best�ms hans hemvist p� f�ljande s�tt: a) han anses ha hemvist endast i den part d�r han har en bostad som stadigvarande st�r till hans f�rfogan- de. Om han har en s�dan bostad i b�- da parterna, anses han ha hemvist endast i den part med vilken hans personliga och ekonomiska f�rbin- delser �r starkast (centrum f�r lev- nadsintressena), b) om det inte kan avg�ras i vilken part han har centrum f�r sina lev- nadsintressen eller om han inte i n�- gondera parten har en bostad som stadigvarande st�r till hans f�rfogan- de, anses han ha hemvist endast i den part d�r han stadigvarande vistas, </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 2009:1122 (c) if he has an habitual abode in both Parties or in neither of them, the competent authorities of the Parties shall settle the question by mutual agreement. c) om han stadigvarande vistas i b�da parterna eller inte vistas stadig- varande i n�gon av dem, ska parter- nas beh�riga myndigheter avg�ra fr�gan genom �msesidig �verens- kommelse. Article 5 Income from employment 1. Subject to the provisions of Ar- ticles 6, 7, 8 and 9, salaries, wages and other similar remuneration deri- ved by a resident of a Party in re- spect of an employment shall be tax- able only in that Party unless the em- ployment is exercised in the other Party. If the employment is so exer- cised, such remuneration as is deri- ved therefrom may be taxed in that other Party. 2. Notwithstanding the provisions of paragraph 1, remuneration deri- ved by a resident of a Party in re- spect of an employment exercised in the other Party shall be taxable only in the first-mentioned Party if: (a) the recipient is present in the other Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Party; and (c) the remuneration is not borne by a fixed place of business through which the business is wholly or partly carried on which the employer has in the other Party. Artikel 5 Enskild tj�nst 1. Om inte best�mmelserna i artik- larna 6, 7, 8 och 9 f�ranleder annat, beskattas l�n och annan liknande er- s�ttning som person med hemvist i en part uppb�r p� grund av anst�ll- ning, endast i denna part, s�vida inte arbetet utf�rs i den andra parten. Om arbetet utf�rs i denna andra part, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en part uppb�r f�r arbete som utf�rs i den andra par- ten, endast i den f�rstn�mnda parten om a) mottagaren vistas i den andra parten under tidsperiod eller tidspe- rioder som sammanlagt inte �versti- ger 183 dagar under en tolvm�na- dersperiod som b�rjar eller slutar un- der beskattnings�ret i fr�ga, och b) ers�ttningen betalas av arbets- givare som inte har hemvist i den an- dra parten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar en sta- digvarande plats f�r aff�rsverksam- het vilken arbetsgivaren har i den an- dra parten och fr�n vilken verksam- heten helt eller delvis bedrivs. 3. Notwithstanding the preceding provisions of this Article, remunera- tion derived in respect of an employ- ment exercised aboard a ship or aircraft operated in international traf- fic by an enterprise of a Party, may be taxed in that Party. Where a resi- dent of Sweden derives remunera- 3. Utan hinder av f�reg�ende be- st�mmelser i denna artikel f�r ers�tt- ning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg och som an- v�nds i internationell trafik av ett f�- retag i en part, beskattas i denna part. Om person med hemvist i Sverige uppb�r ers�ttning f�r arbete som ut- </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 2009:1122 tion in respect of an employment ex- ercised aboard an aircraft operated in international traffic by the air trans- port consortium Scandinavian Air- lines System (SAS), such remunera- tion shall be taxable only in Sweden. f�rs ombord p� ett luftfartyg som an- v�nds i internationell trafik av luft- fartskonsortiet Scandinavian Air- lines System (SAS), ska s�dan er- s�ttning beskattas endast i Sverige. Article 6 Directors fees Directors fees and other similar payments derived by a resident of a Party in his capacity as a member of the board of directors of a company which is resident of the other Party may be taxed in that other Party. Artikel 6 Styrelsearvode Styrelsearvode och annan lik- nande ers�ttning, som person med hemvist i en part uppb�r i egenskap av medlem i styrelse i bolag med hemvist i den andra parten, f�r be- skattas i denna andra part. Article 7 Artistes and sportsmen 1. Income derived by a resident of a Party as an entertainer, such as a theatre, motion picture, radio or tele- vision artiste, or a musician, or as a sportsman, from his personal activi- ties as such exercised in the other Party, may be taxed in that other Party. 2. Where income in respect of per- sonal activities exercised by an enter- tainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another individual or legal entity, that in- come may be taxed in the Party in which the activities of the entertainer or sportsman are exercised. Artikel 7 Artister och sportut�vare 1. Inkomst, som person med hem- vist i en part f�rv�rvar genom sin personliga verksamhet i den andra parten i egenskap av artist, s�som te- ater- eller filmsk�despelare, radio- eller televisionsartist eller musiker, eller i egenskap av sportut�vare, f�r beskattas i denna andra part. 2. I fall d� inkomst genom person- lig verksamhet, som artist eller sportut�vare ut�var i denna egen- skap, inte tillfaller artisten eller sportut�varen sj�lv utan annan fy- sisk eller juridisk person, f�r denna inkomst beskattas i den part d�r ar- tisten eller sportut�varen ut�var verksamheten. Article 8 Pensions 1. Pensions and other similar remuneration, disbursements under the Social Security legislation and annuities arising in a Party and paid to a resident of the other Party may be taxed in the first-mentioned Party. Artikel 8 Pension 1. Pension och annan liknande er- s�ttning, utbetalning enligt socialf�r- s�kringslagstiftningen och livr�nta, vilka h�rr�r fr�n en part och betalas till en person med hemvist i den an- dra parten, f�r beskattas i den f�rst- n�mnda parten. </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 2009:1122 2. The term annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or mo- neys worth. 2. Med uttrycket livr�nta f�rst�s ett fastst�llt belopp, som utbetalas pe- riodiskt p� fastst�llda tider under en persons livstid eller under angiven el- ler fastst�llbar tidsperiod och som ut- g�r p� grund av f�rpliktelse att verk- st�lla dessa utbetalningar som ers�tt- ning f�r d�remot fullt svarande ved- erlag i pengar eller pengars v�rde. Article 9 Government service 1. (a) Salaries, wages and other si- milar remuneration, other than a pension, paid by a Party or a political subdivision or a statutory body or a local authority thereof to an indivi- dual in respect of services rendered to that Party or subdivision or body or authority shall be taxable only in that Party. (b) However, such salaries, wa- ges and other similar remuneration shall be taxable only in the other Party if the services are rendered in that Party and the individual is a re- sident of that Party who did not be- come a resident of that Party solely for the purpose of rendering the ser- vices. 2. The provisions of Articles 5, 6 and 7 shall apply to salaries, wages, and other similar remuneration in re- spect of services rendered in connec- tion with a business carried on by a Party or a political subdivision or a statutory body or a local authority thereof. Artikel 9 Offentlig tj�nst 1. a) L�n och annan liknande er- s�ttning, med undantag f�r pension, som betalas av en part, en av dess politiska underavdelningar, offent- ligr�ttsliga organ eller lokala myn- digheter till fysisk person p� grund av arbete som utf�rs i denna parts, underavdelnings, organs eller myn- dighets tj�nst, beskattas endast i denna part. b) S�dan l�n och annan liknande ers�ttning beskattas emellertid en- dast i den andra parten om arbetet ut- f�rs i denna part och den fysiska per- sonen har hemvist i denna part och inte fick hemvist i denna part uteslu- tande f�r att utf�ra arbetet. 2. Best�mmelserna i artiklarna 5, 6 och 7 till�mpas p� l�n och annan liknande ers�ttning som betalas p� grund av arbete som utf�rs i sam- band med r�relse som bedrivs av en part, en av dess politiska underavdel- ningar, offentligr�ttsliga organ eller lokala myndigheter. Article 10 Students Payments which a student or busi- ness apprentice who is or was imme- diately before visiting a Party a resi- dent of the other Party and who is present in the first-mentioned Party solely for the purpose of his educa- Artikel 10 Studerande Studerande eller aff�rspraktikant, som har eller omedelbart f�re vis- telse i en part hade hemvist i den an- dra parten och som vistas i den f�rst- n�mnda parten uteslutande f�r sin undervisning eller praktik, beskattas </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 2009:1122 tion or training receives for the pur- pose of his maintenance, education or training shall not be taxed in that Party, provided that such payments arise from sources outside that Party. inte i denna part f�r belopp som han erh�ller f�r sitt uppeh�lle, sin under- visning eller praktik, under f�ruts�tt- ning att beloppen h�rr�r fr�n k�lla utanf�r denna part. Article 11 Elimination of double taxation 1. In Jersey double taxation shall be avoided as follows: Subject to the provisions of the laws of Jersey regarding the allo- wances of credit against Jersey tax of tax payable in a territory outside Jersey (which shall not affect the ge- neral principle hereof); (i) subject to the provisions of sub-paragraph (iii), where a resident of Jersey derives income which, in accordance with the provisions of this Agreement, may be taxed in Sweden, Jersey shall allow as a cre- dit from the Jersey tax on the income of that resident, an amount equal to the income tax paid in Sweden; (ii) such deduction shall not, however, exceed that part of the in- come tax, as computed before the credit is given, which is attributable to the income which may be taxed in Sweden; (iii) where a resident of Jersey de- rives income which, in accordance with the provisions of this Agree- ment shall be taxable only in Swe- den, Jersey may include this income in the tax base, but shall allow as a credit from the Jersey tax that part of the income tax which is attributable to the income derived from Sweden. 2. In Sweden double taxation shall be avoided as follows: (a) Where a resident of Sweden derives income which under the laws of Jersey and in accordance with the provisions of this Agreement may be taxed in Jersey, Sweden shall allow subject to the provisions of the Artikel 11 Undanr�jande av dubbelbeskattning 1. I Jersey ska dubbelbeskattning undvikas p� f�ljande s�tt: Med beaktande av best�mmelser- na i Jerseys lagstiftning som till�ter att skatt som betalats i ett annat terri- torium �n Jersey avr�knas mot skatt i Jersey (som inte ska p�verka den all- m�nna princip som anges h�r), 1) om person med hemvist i Jer- sey f�rv�rvar inkomst som enligt be- st�mmelserna i detta avtal f�r be- skattas i Sverige, ska Jersey med beaktande av best�mmelserna i 3) nedan fr�n skatten i Jersey p� in- komsten f�r personen i fr�ga avr�k- na ett belopp motsvarande den in- komstskatt som erlagts i Sverige, 2) avr�kningsbeloppet ska emel- lertid inte �verstiga den del av in- komstskatten, ber�knad f�re avr�k- ning, som �r h�nf�rlig till s�dan in- komst som f�r beskattas i Sverige, 3) om person med hemvist i Jer- sey f�rv�rvar inkomst, som enligt best�mmelserna i detta avtal beskat- tas endast i Sverige, f�r Jersey inr�k- na inkomsten i skatteunderlaget, men ska fr�n skatten i Jersey avr�k- na ett belopp motsvarande den del av inkomstskatten som �r h�nf�rlig till inkomsten som f�rv�rvats fr�n Sve- rige. 2. I Sverige ska dubbelbeskattning undvikas p� f�ljande s�tt: a) Om person med hemvist i Sve- rige f�rv�rvar inkomst som enligt Jerseys lagstiftning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Jersey, ska Sverige med beaktande av best�mmelserna i </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 2009:1122 laws of Sweden concerning credit for foreign tax (as it may be amen- ded from time to time without chan- ging the general principle hereof) as a deduction from the tax on such income, an amount equal to the Jer- sey tax paid in respect of such in- come. (b) Where a resident of Sweden derives income which, in accordance with the provisions of this Agree- ment, shall be taxable only in Jersey, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Jersey. svensk lagstiftning betr�ffande av- r�kning av utl�ndsk skatt (s�som de kan komma att �ndras fr�n tid till an- nan utan att den allm�nna princip som anges h�r �ndras) fr�n den svenska skatten p� inkomsten avr�k- na ett belopp motsvarande den skatt som erlagts p� inkomsten i Jersey. b) Om person med hemvist i Sve- rige f�rv�rvar inkomst, som enligt best�mmelserna i detta avtal beskat- tas endast i Jersey, f�r Sverige vid best�mmandet av svensk progressiv skatt beakta s�dan inkomst som be- skattas endast i Jersey. Article 12 Mutual agreement procedure 1. Where an individual considers that the actions of one or both of the Parties result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those Parties, present his case to the competent authority of the Party of which he is a resident. The case must be presented within three years from the first notification of the action re- sulting in taxation not in accordance with the provisions of the Agree- ment. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not it- self able to arrive at a satisfactory solution, to resolve the case by mu- tual agreement with the competent authority of the other Party, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstan- ding any time limits in the domestic law of the Parties. Artikel 12 F�rfarandet vid �msesidig �verenskommelse 1. Om en fysisk person anser att en part eller b�da parterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot best�mmelserna i detta avtal, kan han, utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa par- ters interna r�ttsordning, l�gga fram saken f�r den beh�riga myndigheten i den part d�r han har hemvist. Saken ska l�ggas fram inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vet- skap om den �tg�rd som givit upp- hov till beskattning som strider mot best�mmelserna i avtalet. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en till- fredsst�llande l�sning, ska myndig- heten s�ka avg�ra saken genom �m- sesidig �verenskommelse med den beh�riga myndigheten i den andra parten i syfte att undvika beskattning som strider mot avtalet. �verens- kommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i parternas interna lagstiftning. </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 2009:1122 3. The competent authorities of the Parties shall endeavour to re- solve by mutual agreement any diffi- culties or doubts arising as to the in- terpretation or application of the Agreement. 4. The competent authorities of the Parties may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. 3. Parternas beh�riga myndigheter ska genom �msesidig �verenskom- melse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. 4. Parternas beh�riga myndigheter kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verens- kommelse i den mening som avses i f�reg�ende punkter. Article 13 Entry into force 1. This Agreement shall enter into force on the thirtieth day after the la- ter of the dates on which each of the Parties has notified the other in writ- ing that the procedures required by its law have been complied with. 2. The Agreement shall have ef- fect: (a) in Jersey: on taxes chargeable for any tax year beginning on or after the first day of January of the year next follo- wing that in which this Agreement enters into force; (b) in Sweden: on taxes chargeable for any tax year beginning on or after the first day of January of the year next follo- wing that in which this Agreement enters into force. 3. Notwithstanding paragraph 2, this Agreement shall only have ef- fect when the Agreement signed on 28 October 2008 between the King- dom of Sweden and Jersey for the exchange of information relating to tax matters shall have effect. Artikel 13 Ikrafttr�dande 1. Detta avtal tr�der i kraft den trettionde dagen efter den dag d� den sista av de skriftliga underr�ttelser som parterna ska l�mna n�r de �tg�r- der vidtagits som kr�vs enligt respek- tive parts lagstiftning har l�mnats. 2. Avtalet ska till�mpas: a) i Jersey: p� skatt som tas ut f�r beskatt- nings�r som b�rjar den 1 januari det �r som n�rmast f�ljer efter det �r d� avtalet tr�der i kraft eller senare, b) i Sverige: p� skatt som tas ut f�r beskatt- nings�r som b�rjar den 1 januari det �r som n�rmast f�ljer efter det �r d� avtalet tr�der i kraft eller senare. 3. Utan hinder av punkt 2, �r detta avtal endast till�mpligt n�r avtalet mellan Konungariket Sverige och Jersey om utbyte av upplysningar i skatte�renden undertecknat den 28 oktober 2008 �r till�mpligt. </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 2009:1122 Article 14 Termination 1. This Agreement shall remain in force until terminated by a Party. Either Party may terminate the Agreement by giving written notice of termination at least six months before the end of any calendar year. In such event, the Agreement shall cease to have effect on taxes charge- able for any tax year beginning on or after the first day of January of the year next following the end of the six months period. 2. Notwithstanding paragraph 1, this Agreement will be terminated, without giving notice of termination, on the date of termination of the Agreement signed on 28 October 2008 between the Kingdom of Swe- den and Jersey for the exchange of information relating to tax matters. In witness whereof the under- signed being duly authorised thereto have signed this Agreement. Done at Helsinki, this 28 th day of October 2008, in duplicate in the English language. For the Government of the Kingdom of Sweden Anders Borg For the Government of Jersey Frank Walker Artikel 14 Upph�rande 1. Detta avtal f�rblir i kraft till dess det s�gs upp av en part. Vardera par- ten kan skriftligen s�ga upp avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r. I h�ndelse av s�dan upp- s�gning upph�r avtalet att g�lla i fr�- ga om skatt som tas ut f�r beskatt- nings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden eller se- nare. 2. Utan hinder av punkt 1, upph�r detta avtal att g�lla, utan upps�g- ning, den dag d� avtalet mellan Konungariket Sverige och Jersey om utbyte av upplysningar i skatte�ren- den undertecknat den 28 oktober 2008 upph�r att g�lla. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta avtal. Som skedde i Helsingfors den 28 oktober 2008 i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Anders Borg F�r Jerseys regering Frank Walker </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"/> Thomson Reuters Professional AB, tel. 08-587 671 00 Edita V�stra Aros, V�ster�s 2009 </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Jersey f�r undvikande
av dubbelbeskattning av fysiska personer;

utf�rdad den 19 november 2009.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

1 �

Det avtal mellan Konungariket Sverige och Jersey f�r undvikande av

dubbelbeskattning av fysiska personer som undertecknades den 28 oktober
2008 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och fram-
g�r av bilaga till denna lag.

2 �

Avtalets beskattningsregler ska till�mpas endast till den del dessa med-

f�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�re-
ligga.

3 �

Om en person som �r obegr�nsat skattskyldig i Sverige f�rv�rvar in-

komst som enligt best�mmelserna i avtalet beskattas endast i Jersey, ska s�-
dan inkomst inte tas med vid taxeringen i Sverige.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag ska till�mpas p� skatt som tas ut f�r beskattnings�r som b�r-

jar den 1 januari det �r som f�ljer n�rmast efter det �r d� lagen tr�der i kraft
eller senare.

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

1 Prop. 2008/09:208, bet. 2009/10:SkU4, rskr. 2009/10:35.

SFS 2009:1122

Utkom fr�n trycket
den 1 december 2009

SFS 2009:1122

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE
KINGDOM OF SWEDEN AND
JERSEY FOR THE AVOIDANCE
OF DOUBLE TAXATION ON IN-
DIVIDUALS

AVTAL MELLAN KONUNGA-
RIKET SVERIGE OCH JERSEY
F�R UNDVIKANDE AV DUB-
BELBESKATTNING AV FY-
SISKA PERSONER

The Government of the Kingdom

of Sweden and the Government of
Jersey, desiring to conclude an
Agreement for the avoidance of
double taxation on individuals with
respect to taxes on income, have
agreed as follows:

Konungariket Sveriges regering

och Jerseys regering, som �nskar in-
g� ett avtal f�r undvikande av dub-
belbeskattning av fysiska personer
betr�ffande skatter p� inkomst, har
kommit �verens om f�ljande:

Article 1

Individuals covered

This Agreement shall apply to in-

dividuals who are residents in one or
both of the Parties.

Artikel 1

Fysiska personer p� vilka avtalet
till�mpas

Detta avtal till�mpas p� fysiska

personer som har hemvist i en part
eller i b�da parterna.

Article 2

Taxes covered

1. The existing taxes to which the

Agreement shall apply are:

(a) in the case of Jersey: income

tax; (hereinafter referred to as Jer-
sey tax);

Artikel 2

Skatter som omfattas av avtalet

1. De f�r n�rvarande utg�ende

skatter p� vilka detta avtal till�mpas
�r:

a) i Jersey: inkomstskatt, (i det

f�ljande ben�mnd skatt i Jersey),

(b) in the case of Sweden:

b) i Sverige:

(i) the national income tax (den

statliga inkomstskatten);

1. den statliga inkomstskatten,

(ii) the income tax on non-resi-

dents (den s�rskilda inkomstskatten
f�r utomlands bosatta);

2. den s�rskilda inkomstskatten

f�r utomlands bosatta,

(iii) the income tax on non-resi-

dent artistes and athletes (den s�r-
skilda inkomstskatten f�r utomlands
bosatta artister m.fl.); and

3. den s�rskilda inkomstskatten

f�r utomlands bosatta artister m.fl.,
och

(iv) the municipal income tax (den

kommunala inkomstskatten)

(hereinafter referred to as Swe-

dish tax).

4. den kommunala inkomstskatten

(i det f�ljande ben�mnd svensk

skatt).

SFS 2009:1122

2. The Agreement shall apply also

to any identical or substantially simi-
lar taxes that are imposed after the
date of signature of the Agreement
in addition to, or in place of, the ex-
isting taxes. The competent authori-
ties of the Parties shall notify each
other of any significant changes that
have been made in their taxation
laws concerning individuals.

2. Avtalet till�mpas �ven p� skat-

ter av samma eller i huvudsak likar-
tat slag, som efter undertecknandet
av avtalet tas ut vid sidan av eller i
st�llet f�r de f�r n�rvarande utg�en-
de skatterna. Parternas beh�riga
myndigheter ska meddela varandra
de v�sentliga �ndringar som gjorts i
respektive skattelagstiftning betr�f-
fande fysiska personer.

Article 3

General definitions

1. For the purposes of this Agree-

ment, unless the context otherwise
requires:

(a) the term a Party means Jer-

sey or Sweden, as the context requi-
res; the term Parties means Jersey
and Sweden;

(b) the term Jersey means the

Bailiwick of Jersey, including its ter-
ritorial sea;

Kingdom of Sweden and, when used
in a geographical sense, includes the
national territory, the territorial sea
of Sweden as well as other maritime
areas over which Sweden in accor-
dance with international law exerci-
ses sovereign rights or jurisdiction;

(d) the term competent autho-

rity means;

(i) in the case of Jersey, the Trea-

sury and Resources Minister or his
authorised representative;

(ii) in the case of Sweden, the Mi-

nister of Finance, his authorised re-
presentative or the authority which is
designated as a competent authority
for the purposes of this Agreement;

(e) the term enterprise applies to

the carrying on of any business;

(f) the term international traffic

means any transport by a ship or
aircraft operated by an enterprise of
a Party, except when the ship or
aircraft is operated solely between
places in the other Party.

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ran-

leder annat, har vid till�mpningen av
detta avtal f�ljande uttryck nedan
angiven betydelse:

a) en part avser Jersey eller Sve-

rige, beroende p� sammanhanget;
parterna avser Jersey och Sverige,

b) Jersey avser Bailiwick of Jer-

sey, innefattande dess territorial-
vatten,

c) Sverige avser Konungariket

Sverige och innefattar, n�r uttrycket
anv�nds i geografisk betydelse, Sve-
riges territorium, Sveriges territorial-
vatten och andra havsomr�den �ver
vilka Sverige, i �verensst�mmelse
med folkr�ttens regler, ut�var suve-
r�na r�ttigheter eller jurisdiktion,

d) beh�rig myndighet avser:

1) i Jersey: the Treasury and Re-

sources Minister eller dennes be-
fullm�ktigade ombud,

2) i Sverige: finansministern, den-

nes befullm�ktigade ombud eller den
myndighet �t vilken uppdras att vara
beh�rig myndighet vid till�mpning-
en av detta avtal,

e) f�retag avser bedrivandet av

varje form av r�relse,

f) internationell trafik avser

transport med skepp eller luftfartyg
som anv�nds av f�retag i en part
utom d� skeppet eller luftfartyget an-
v�nds uteslutande mellan platser i
den andra parten.

SFS 2009:1122

2. As regards the application of

the Agreement at any time by a
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 for the purposes of the taxes to
which the Agreement applies, any
meaning 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 part till�mpar avtalet vid

n�gon tidpunkt anses, s�vida inte
sammanhanget f�ranleder annat,
varje uttryck som inte definierats i
avtalet ha den betydelse som ut-
trycket har vid denna tidpunkt enligt
den partens lagstiftning i fr�ga om
s�dana skatter p� vilka avtalet till-
l�mpas och den betydelse som ut-
trycket har enligt till�mplig skatte-
lagstiftning i denna part �ger f�re-
tr�de framf�r den betydelse som ut-
trycket har enligt annan lagstiftning i
denna part.

Article 4

Resident

1. For the purposes of this Agree-

ment, the term resident of a Party
means in respect of an individual
any individual who, under the laws
of that Party, is liable to tax therein
by reason of his domicile, residence
or any other criterion of a similar na-
ture. This term, however, does not
include an individual who is liable to
tax in that Party in respect only of in-
come from sources in that Party.

2. Where by reason of the provi-

sions of paragraph 1 an individual is
a resident in both Parties, then his
status shall be determined as follows:

(a) he shall be deemed to be a resi-

dent only of the Party in which he
has a permanent home available to
him; if he has a permanent home av-
ailable to him in both Parties, he
shall be deemed to be a resident only
of the Party with which his personal
and economic relations are closer
(centre of vital interests);

(b) if the Party in which he has his

centre of vital interests cannot be de-
termined, or if he has not a perma-
nent home available to him in either
Party, he shall be deemed to be a re-
sident only of the Party in which he
has an habitual abode;

Artikel 4

Hemvist

1. Vid till�mpningen av detta av-

tal avser uttrycket person med hem-
vist i en part i fr�ga om fysisk per-
son, varje fysisk person som enligt
lagstiftningen i denna part �r skatt-
skyldig d�r p� grund av domicil, bo-
s�ttning eller annan liknande om-
st�ndighet. Detta uttryck inbegriper
emellertid inte fysisk person som �r
skattskyldig i denna part endast f�r
inkomst fr�n k�lla i denna part.

2. D� p� grund av best�mmelserna

i punkt 1 fysisk person har hemvist i
b�da parterna, best�ms hans hemvist
p� f�ljande s�tt:

a) han anses ha hemvist endast i

den part d�r han har en bostad som
stadigvarande st�r till hans f�rfogan-
de. Om han har en s�dan bostad i b�-
da parterna, anses han ha hemvist
endast i den part med vilken hans
personliga och ekonomiska f�rbin-
delser �r starkast (centrum f�r lev-
nadsintressena),

b) om det inte kan avg�ras i vilken

part han har centrum f�r sina lev-
nadsintressen eller om han inte i n�-
gondera parten har en bostad som
stadigvarande st�r till hans f�rfogan-
de, anses han ha hemvist endast i den
part d�r han stadigvarande vistas,

SFS 2009:1122

both Parties or in neither of them, the
competent authorities of the Parties
shall settle the question by mutual
agreement.

c) om han stadigvarande vistas i

b�da parterna eller inte vistas stadig-
varande i n�gon av dem, ska parter-
nas beh�riga myndigheter avg�ra
fr�gan genom �msesidig �verens-
kommelse.

Article 5

Income from employment

1. Subject to the provisions of Ar-

ticles 6, 7, 8 and 9, salaries, wages
and other similar remuneration deri-
ved by a resident of a Party in re-
spect of an employment shall be tax-
able only in that Party unless the em-
ployment is exercised in the other
Party. If the employment is so exer-
cised, such remuneration as is deri-
ved therefrom may be taxed in that
other Party.

2. Notwithstanding the provisions

of paragraph 1, remuneration deri-
ved by a resident of a Party in re-
spect of an employment exercised in
the other Party shall be taxable only
in the first-mentioned Party if:

(a) the recipient is present in the

other Party for a period or periods
not exceeding in the aggregate 183
days in any twelve month period
commencing or ending in the fiscal
year concerned; and

(b) the remuneration is paid by, or

on behalf of, an employer who is not
a resident of the other Party; and

by a fixed place of business through
which the business is wholly or
partly carried on which the employer
has in the other Party.

Artikel 5

Enskild tj�nst

1. Om inte best�mmelserna i artik-

larna 6, 7, 8 och 9 f�ranleder annat,
beskattas l�n och annan liknande er-
s�ttning som person med hemvist i
en part uppb�r p� grund av anst�ll-
ning, endast i denna part, s�vida inte
arbetet utf�rs i den andra parten. Om
arbetet utf�rs i denna andra part, f�r
ers�ttning som uppb�rs f�r arbetet
beskattas d�r.

2. Utan hinder av best�mmelserna

i punkt 1 beskattas ers�ttning, som
person med hemvist i en part uppb�r
f�r arbete som utf�rs i den andra par-
ten, endast i den f�rstn�mnda parten
om

a) mottagaren vistas i den andra

parten under tidsperiod eller tidspe-
rioder som sammanlagt inte �versti-
ger 183 dagar under en tolvm�na-
dersperiod som b�rjar eller slutar un-
der beskattnings�ret i fr�ga, och

b) ers�ttningen betalas av arbets-

givare som inte har hemvist i den an-
dra parten eller p� dennes v�gnar,
samt

c) ers�ttningen inte belastar en sta-

digvarande plats f�r aff�rsverksam-
het vilken arbetsgivaren har i den an-
dra parten och fr�n vilken verksam-
heten helt eller delvis bedrivs.

3. Notwithstanding the preceding

provisions of this Article, remunera-
tion derived in respect of an employ-
ment exercised aboard a ship or
aircraft operated in international traf-
fic by an enterprise of a Party, may
be taxed in that Party. Where a resi-
dent of Sweden derives remunera-

3. Utan hinder av f�reg�ende be-

st�mmelser i denna artikel f�r ers�tt-
ning f�r arbete, som utf�rs ombord
p� skepp eller luftfartyg och som an-
v�nds i internationell trafik av ett f�-
retag i en part, beskattas i denna part.
Om person med hemvist i Sverige
uppb�r ers�ttning f�r arbete som ut-

SFS 2009:1122

tion in respect of an employment ex-
ercised aboard an aircraft operated in
international traffic by the air trans-
port consortium Scandinavian Air-
lines System (SAS), such remunera-
tion shall be taxable only in Sweden.

f�rs ombord p� ett luftfartyg som an-
v�nds i internationell trafik av luft-
fartskonsortiet Scandinavian Air-
lines System (SAS), ska s�dan er-
s�ttning beskattas endast i Sverige.

Article 6

Directors fees

Directors fees and other similar

payments derived by a resident of a
Party in his capacity as a member of
the board of directors of a company
which is resident of the other Party
may be taxed in that other Party.

Artikel 6

Styrelsearvode

Styrelsearvode och annan lik-

nande ers�ttning, som person med
hemvist i en part uppb�r i egenskap
av medlem i styrelse i bolag med
hemvist i den andra parten, f�r be-
skattas i denna andra part.

Article 7

Artistes and sportsmen

1. Income derived by a resident of

a Party as an entertainer, such as a
theatre, motion picture, radio or tele-
vision artiste, or a musician, or as a
sportsman, from his personal activi-
ties as such exercised in the other
Party, may be taxed in that other
Party.

2. Where income in respect of per-

sonal activities exercised by an enter-
tainer or a sportsman in his capacity
as such accrues not to the entertainer
or sportsman himself but to another
individual or legal entity, that in-
come may be taxed in the Party in
which the activities of the entertainer
or sportsman are exercised.

Artikel 7

Artister och sportut�vare

1. Inkomst, som person med hem-

vist i en part f�rv�rvar genom sin
personliga verksamhet i den andra
parten i egenskap av artist, s�som te-
ater- eller filmsk�despelare, radio-
eller televisionsartist eller musiker,
eller i egenskap av sportut�vare, f�r
beskattas i denna andra part.

2. I fall d� inkomst genom person-

lig verksamhet, som artist eller
sportut�vare ut�var i denna egen-
skap, inte tillfaller artisten eller
sportut�varen sj�lv utan annan fy-
sisk eller juridisk person, f�r denna
inkomst beskattas i den part d�r ar-
tisten eller sportut�varen ut�var
verksamheten.

Article 8

Pensions

1. Pensions and other similar

remuneration, disbursements under
the Social Security legislation and
annuities arising in a Party and paid
to a resident of the other Party may
be taxed in the first-mentioned Party.

Artikel 8

Pension

1. Pension och annan liknande er-

s�ttning, utbetalning enligt socialf�r-
s�kringslagstiftningen och livr�nta,
vilka h�rr�r fr�n en part och betalas
till en person med hemvist i den an-
dra parten, f�r beskattas i den f�rst-
n�mnda parten.

SFS 2009:1122

2. The term annuity means a

stated sum payable periodically at
stated times during life or during a
specified or ascertainable period of
time under an obligation to make the
payments in return for adequate and
full consideration in money or mo-
neys worth.

2. Med uttrycket livr�nta f�rst�s

ett fastst�llt belopp, som utbetalas pe-
riodiskt p� fastst�llda tider under en
persons livstid eller under angiven el-
ler fastst�llbar tidsperiod och som ut-
g�r p� grund av f�rpliktelse att verk-
st�lla dessa utbetalningar som ers�tt-
ning f�r d�remot fullt svarande ved-
erlag i pengar eller pengars v�rde.

Article 9

Government service

1. (a) Salaries, wages and other si-

milar remuneration, other than a
pension, paid by a Party or a political
subdivision or a statutory body or a
local authority thereof to an indivi-
dual in respect of services rendered
to that Party or subdivision or body
or authority shall be taxable only in
that Party.

(b) However, such salaries, wa-

ges and other similar remuneration
shall be taxable only in the other
Party if the services are rendered in
that Party and the individual is a re-
sident of that Party who did not be-
come a resident of that Party solely
for the purpose of rendering the ser-
vices.

2. The provisions of Articles 5, 6

and 7 shall apply to salaries, wages,
and other similar remuneration in re-
spect of services rendered in connec-
tion with a business carried on by a
Party or a political subdivision or a
statutory body or a local authority
thereof.

Artikel 9

Offentlig tj�nst

1. a) L�n och annan liknande er-

s�ttning, med undantag f�r pension,
som betalas av en part, en av dess
politiska underavdelningar, offent-
ligr�ttsliga organ eller lokala myn-
digheter till fysisk person p� grund
av arbete som utf�rs i denna parts,
underavdelnings, organs eller myn-
dighets tj�nst, beskattas endast i
denna part.

b) S�dan l�n och annan liknande

ers�ttning beskattas emellertid en-
dast i den andra parten om arbetet ut-
f�rs i denna part och den fysiska per-
sonen har hemvist i denna part och
inte fick hemvist i denna part uteslu-
tande f�r att utf�ra arbetet.

2. Best�mmelserna i artiklarna 5,

6 och 7 till�mpas p� l�n och annan
liknande ers�ttning som betalas p�
grund av arbete som utf�rs i sam-
band med r�relse som bedrivs av en
part, en av dess politiska underavdel-
ningar, offentligr�ttsliga organ eller
lokala myndigheter.

Article 10

Students

Payments which a student or busi-

ness apprentice who is or was imme-
diately before visiting a Party a resi-
dent of the other Party and who is
present in the first-mentioned Party
solely for the purpose of his educa-

Artikel 10

Studerande

Studerande eller aff�rspraktikant,

som har eller omedelbart f�re vis-
telse i en part hade hemvist i den an-
dra parten och som vistas i den f�rst-
n�mnda parten uteslutande f�r sin
undervisning eller praktik, beskattas

SFS 2009:1122

tion or training receives for the pur-
pose of his maintenance, education
or training shall not be taxed in that
Party, provided that such payments
arise from sources outside that Party.

inte i denna part f�r belopp som han
erh�ller f�r sitt uppeh�lle, sin under-
visning eller praktik, under f�ruts�tt-
ning att beloppen h�rr�r fr�n k�lla
utanf�r denna part.

Article 11

Elimination of double taxation

1. In Jersey double taxation shall

be avoided as follows:

Subject to the provisions of the

laws of Jersey regarding the allo-
wances of credit against Jersey tax
of tax payable in a territory outside
Jersey (which shall not affect the ge-
neral principle hereof);

(i) subject to the provisions of

sub-paragraph (iii), where a resident
of Jersey derives income which, in
accordance with the provisions of
this Agreement, may be taxed in
Sweden, Jersey shall allow as a cre-
dit from the Jersey tax on the income
of that resident, an amount equal to
the income tax paid in Sweden;

(ii) such deduction shall not,

however, exceed that part of the in-
come tax, as computed before the
credit is given, which is attributable
to the income which may be taxed in
Sweden;

(iii) where a resident of Jersey de-

rives income which, in accordance
with the provisions of this Agree-
ment shall be taxable only in Swe-
den, Jersey may include this income
in the tax base, but shall allow as a
credit from the Jersey tax that part of
the income tax which is attributable
to the income derived from Sweden.

2. In Sweden double taxation shall

be avoided as follows:

(a) Where a resident of Sweden

derives income which under the laws
of Jersey and in accordance with the
provisions of this Agreement may be
taxed in Jersey, Sweden shall allow
subject to the provisions of the

Artikel 11

Undanr�jande av dubbelbeskattning

1. I Jersey ska dubbelbeskattning

undvikas p� f�ljande s�tt:

Med beaktande av best�mmelser-

na i Jerseys lagstiftning som till�ter
att skatt som betalats i ett annat terri-
torium �n Jersey avr�knas mot skatt i
Jersey (som inte ska p�verka den all-
m�nna princip som anges h�r),

1) om person med hemvist i Jer-

sey f�rv�rvar inkomst som enligt be-
st�mmelserna i detta avtal f�r be-
skattas i Sverige, ska Jersey med
beaktande av best�mmelserna i 3)
nedan fr�n skatten i Jersey p� in-
komsten f�r personen i fr�ga avr�k-
na ett belopp motsvarande den in-
komstskatt som erlagts i Sverige,

2) avr�kningsbeloppet ska emel-

lertid inte �verstiga den del av in-
komstskatten, ber�knad f�re avr�k-
ning, som �r h�nf�rlig till s�dan in-
komst som f�r beskattas i Sverige,

3) om person med hemvist i Jer-

sey f�rv�rvar inkomst, som enligt
best�mmelserna i detta avtal beskat-
tas endast i Sverige, f�r Jersey inr�k-
na inkomsten i skatteunderlaget,
men ska fr�n skatten i Jersey avr�k-
na ett belopp motsvarande den del av
inkomstskatten som �r h�nf�rlig till
inkomsten som f�rv�rvats fr�n Sve-
rige.

2. I Sverige ska dubbelbeskattning

undvikas p� f�ljande s�tt:

a) Om person med hemvist i Sve-

rige f�rv�rvar inkomst som enligt
Jerseys lagstiftning och i enlighet
med best�mmelserna i detta avtal f�r
beskattas i Jersey, ska Sverige med
beaktande av best�mmelserna i

SFS 2009:1122

laws of Sweden concerning credit
for foreign tax (as it may be amen-
ded from time to time without chan-
ging the general principle hereof)
as a deduction from the tax on such
income, an amount equal to the Jer-
sey tax paid in respect of such in-
come.

(b) Where a resident of Sweden

derives income which, in accordance
with the provisions of this Agree-
ment, shall be taxable only in Jersey,
Sweden may, when determining the
graduated rate of Swedish tax, take
into account the income which shall
be taxable only in Jersey.

svensk lagstiftning betr�ffande av-
r�kning av utl�ndsk skatt (s�som de
kan komma att �ndras fr�n tid till an-
nan utan att den allm�nna princip
som anges h�r �ndras) fr�n den
svenska skatten p� inkomsten avr�k-
na ett belopp motsvarande den skatt
som erlagts p� inkomsten i Jersey.

b) Om person med hemvist i Sve-

rige f�rv�rvar inkomst, som enligt
best�mmelserna i detta avtal beskat-
tas endast i Jersey, f�r Sverige vid
best�mmandet av svensk progressiv
skatt beakta s�dan inkomst som be-
skattas endast i Jersey.

Article 12

Mutual agreement procedure

1. Where an individual considers

that the actions of one or both of the
Parties result or will result for him in
taxation not in accordance with the
provisions of this Agreement, he
may, irrespective of the remedies
provided by the domestic law of
those Parties, present his case to the
competent authority of the Party of
which he is a resident. The case must
be presented within three years from
the first notification of the action re-
sulting in taxation not in accordance
with the provisions of the Agree-
ment.

2. The competent authority shall

endeavour, if the objection appears
to it to be justified and if it is not it-
self able to arrive at a satisfactory
solution, to resolve the case by mu-
tual agreement with the competent
authority of the other Party, with a
view to the avoidance of taxation
which is not in accordance with the
Agreement. Any agreement reached
shall be implemented notwithstan-
ding any time limits in the domestic
law of the Parties.

Artikel 12

F�rfarandet vid �msesidig
�verenskommelse

1. Om en fysisk person anser att

en part eller b�da parterna vidtagit
�tg�rder som f�r honom medf�r eller
kommer att medf�ra beskattning
som strider mot best�mmelserna i
detta avtal, kan han, utan att detta
p�verkar hans r�tt att anv�nda sig av
de r�ttsmedel som finns i dessa par-
ters interna r�ttsordning, l�gga fram
saken f�r den beh�riga myndigheten
i den part d�r han har hemvist. Saken
ska l�ggas fram inom tre �r fr�n den
tidpunkt d� personen i fr�ga fick vet-
skap om den �tg�rd som givit upp-
hov till beskattning som strider mot
best�mmelserna i avtalet.

2. Om den beh�riga myndigheten

finner inv�ndningen grundad men
inte sj�lv kan f� till st�nd en till-
fredsst�llande l�sning, ska myndig-
heten s�ka avg�ra saken genom �m-
sesidig �verenskommelse med den
beh�riga myndigheten i den andra
parten i syfte att undvika beskattning
som strider mot avtalet. �verens-
kommelse som tr�ffats genomf�rs
utan hinder av tidsgr�nser i parternas
interna lagstiftning.

SFS 2009:1122

3. The competent authorities of

the Parties shall endeavour to re-
solve by mutual agreement any diffi-
culties or doubts arising as to the in-
terpretation or application of the
Agreement.

4. The competent authorities of

the Parties may communicate with
each other directly for the purpose of
reaching an agreement in the sense
of the preceding paragraphs.

3. Parternas beh�riga myndigheter

ska genom �msesidig �verenskom-
melse s�ka avg�ra sv�righeter eller
tvivelsm�l som uppkommer i fr�ga
om tolkningen eller till�mpningen av
avtalet.

4. Parternas beh�riga myndigheter

kan tr�da i direkt f�rbindelse med
varandra i syfte att tr�ffa �verens-
kommelse i den mening som avses i
f�reg�ende punkter.

Article 13

Entry into force

1. This Agreement shall enter into

force on the thirtieth day after the la-
ter of the dates on which each of the
Parties has notified the other in writ-
ing that the procedures required by
its law have been complied with.

2. The Agreement shall have ef-

fect:

(a) in Jersey:
on taxes chargeable for any tax

year beginning on or after the first
day of January of the year next follo-
wing that in which this Agreement
enters into force;

(b) in Sweden:
on taxes chargeable for any tax

year beginning on or after the first
day of January of the year next follo-
wing that in which this Agreement
enters into force.

3. Notwithstanding paragraph 2,

this Agreement shall only have ef-
fect when the Agreement signed on
28 October 2008 between the King-
dom of Sweden and Jersey for the
exchange of information relating to
tax matters shall have effect.

Artikel 13

Ikrafttr�dande

1. Detta avtal tr�der i kraft den

trettionde dagen efter den dag d� den
sista av de skriftliga underr�ttelser
som parterna ska l�mna n�r de �tg�r-
der vidtagits som kr�vs enligt respek-
tive parts lagstiftning har l�mnats.

2. Avtalet ska till�mpas:

a) i Jersey:
p� skatt som tas ut f�r beskatt-

nings�r som b�rjar den 1 januari det
�r som n�rmast f�ljer efter det �r d�
avtalet tr�der i kraft eller senare,

b) i Sverige:
p� skatt som tas ut f�r beskatt-

nings�r som b�rjar den 1 januari det
�r som n�rmast f�ljer efter det �r d�
avtalet tr�der i kraft eller senare.

3. Utan hinder av punkt 2, �r detta

avtal endast till�mpligt n�r avtalet
mellan Konungariket Sverige och
Jersey om utbyte av upplysningar i
skatte�renden undertecknat den
28 oktober 2008 �r till�mpligt.

SFS 2009:1122

Article 14

Termination

1. This Agreement shall remain in
force until terminated by a Party.
Either Party may terminate the
Agreement by giving written notice
of termination at least six months
before the end of any calendar year.
In such event, the Agreement shall
cease to have effect on taxes charge-
able for any tax year beginning on or
after the first day of January of the
year next following the end of the
six months period.

2. Notwithstanding paragraph 1,

this Agreement will be terminated,
without giving notice of termination,
on the date of termination of the
Agreement signed on 28 October
2008 between the Kingdom of Swe-
den and Jersey for the exchange of
information relating to tax matters.

In witness whereof the under-

signed being duly authorised thereto
have signed this Agreement.

Done at Helsinki, this 28

th day of

October 2008, in duplicate in the
English language.

For the Government of the Kingdom
of Sweden

Anders Borg

For the Government of Jersey

Frank Walker

Artikel 14

Upph�rande

1. Detta avtal f�rblir i kraft till dess
det s�gs upp av en part. Vardera par-
ten kan skriftligen s�ga upp avtalet
genom underr�ttelse h�rom minst
sex m�nader f�re utg�ngen av n�got
kalender�r. I h�ndelse av s�dan upp-
s�gning upph�r avtalet att g�lla i fr�-
ga om skatt som tas ut f�r beskatt-
nings�r som b�rjar den 1 januari det
�r som f�ljer n�rmast efter utg�ngen
av sexm�nadersperioden eller se-
nare.

2. Utan hinder av punkt 1, upph�r

detta avtal att g�lla, utan upps�g-
ning, den dag d� avtalet mellan
Konungariket Sverige och Jersey om
utbyte av upplysningar i skatte�ren-
den undertecknat den 28

oktober

2008 upph�r att g�lla.

Till bekr�ftelse h�rav har under-

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

Som skedde i Helsingfors den

28 oktober 2008 i tv� exemplar p�
engelska spr�ket.

F�r Konungariket Sveriges regering

Anders Borg

F�r Jerseys regering

Frank Walker

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

Edita V�stra Aros, V�ster�s 2009

;

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