SFS 2009:1285 Lag om avtal mellan Sverige och Nederländerna såvitt avser Nederländska Antillerna för att främja ekonomiska förbindelser

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 Nederl�nderna s�vitt avser Nederl�ndska Antillerna f�r att fr�mja ekonomiska f�rbindelser; utf�rdad den 26 november 2009. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal mellan Konungariket Sverige och Konungariket Nederl�n- derna s�vitt avser Nederl�ndska Antillerna f�r att fr�mja ekonomiska f�rbin- delser som undertecknades den 10 september 2009 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och framg�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. 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. 2009/10:25, bet. 2009/10:SkU20, rskr. 2009/10:56. SFS 2009:1285 Utkom fr�n trycket den 8 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 2009:1285 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE KINGDOM OF THE NETHERLANDS, IN RESPECT OF THE NETHERLANDS ANTIL- LES, TO PROMOTE ECONOMIC RELATIONS AVTAL MELLAN KONUNGA- RIKET SVERIGE OCH KONUNGARIKET NEDERL�N- DERNA S�VITT AVSER NEDER- L�NDSKA ANTILLERNA F�R ATT FR�MJA EKONOMISKA F�RBINDELSER Whereas the Kingdom of Sweden and the Kingdom of the Netherlands, in respect of the Netherlands Antil- les, (the Contracting Parties) have signed an Agreement for the Ex- change of Information with respect to Taxes; D� Konungariket Sverige och Konungariket Nederl�nderna s�vitt avser Nederl�ndska Antillerna (de avtalsslutande parterna) underteck- nat ett avtal f�r utbyte av upplys- ningar avseende skatter, Now, therefore, the Contracting Parties have agreed as follows: har de avtalsslutande parterna kommit �verens om f�ljande: Article 1 Taxes covered 1. The taxes to which this Agree- ment shall apply are: (a) in the Netherlands Antilles: (i) the income tax (inkomstenbe- lasting); (ii) the profit tax (winstbelasting); and (iii) the surtaxes on the income and profit tax (opcenten op de inkomsten en winstbelasting); (hereinafter referred to as Netherlands Antilles tax); (b) in Sweden: the national in- come tax (den statliga inkomstskat- ten) (hereinafter referred to as Swe- dish tax). 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 taxes referred to in paragraph 1. The com- petent authorities of the Contracting Parties shall notify each other of any Artikel 1 Skatter som omfattas av avtalet 1. De skatter som omfattas av av- talet �r: a) i Nederl�ndska Antillerna: 1) inkomstskatten, 2) vinstskatten, och 3) till�ggsskatterna p� inkomst och vinst, (i det f�ljande ben�mnda skatt i Nederl�ndska Antillerna), b) i Sverige: den statliga inkomst- skatten (i det f�ljande ben�mnd svensk skatt). 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 i punkt 1 n�mnda skat- terna. De avtalsslutande parternas beh�riga myndigheter ska meddela varandra v�sentliga �ndringar som </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 2009:1285 significant changes which have been made in their respective taxation laws. har gjorts i respektive parts skatte- lagstiftning. Article 2 Definitions 1. For the purposes of this Agree- ment, unless the context otherwise requires: (a) the term Contracting Party means the Kingdom of the Nether- lands, in respect of the Netherlands Antilles, or the Kingdom of Sweden as the context requires; (b) 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; (c) the term the Netherlands An- tilles means that part of the King- dom of the Netherlands that is situa- ted in the Caribbean Sea and consis- ting of the Island Territories of Bon- aire, Cura�ao, Saba, St. Eustatius and St. Maarten (Dutch part) inclu- ding the territorial waters thereof and the part of the seabed and its subsoil under the Caribbean Sea over which the Kingdom of the Netherlands has sovereign rights in accordance with international law but excluding the part thereof relating to Aruba; (d) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; (e) the term competent authority means: (i) in the case of Sweden, the Minister of Finance, his authorized representative or the authority which is designated as a competent autho- rity for the purposes of this Agree- ment; Artikel 2 Definitioner 1. Om inte sammanhanget f�ran- leder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan an- given betydelse: a) avtalsslutande part avser Konungariket Nederl�nderna s�vitt avser Nederl�ndska Antillerna eller Konungariket Sverige, beroende p� sammanhanget, b) Sverige avser Konungariket Sverige och innefattar, n�r det an- v�nds i geografisk betydelse, Sveriges territorium, Sveriges terri- torialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�m- melse med folkr�ttens regler, ut�var suver�na r�ttigheter eller jurisdik- tion, c) Nederl�ndska Antillerna av- ser den del av Konungariket Neder- l�nderna som �r bel�gen i Karibiska havet och best�r av territorierna Bonaire, Cura�ao, Saba, St. Eusta- tius och St. Maarten (den del som tillh�r Nederl�nderna) inbegripet tillh�rande territorialvatten och den del av Karibiska havets havsbotten och dess underlag �ver vilka Konungariket Nederl�nderna ut�var suver�na r�ttigheter i �verensst�m- melse med folkr�ttens regler, med undantag f�r den del som tillh�r Aruba, d) bolag avser juridisk person eller annan som vid beskattningen behandlas som en juridisk person, e) beh�rig myndighet avser: 1) i fr�ga om Sverige, finans- ministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, </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 2009:1285 (ii) in the case of the Netherlands Antilles, the Minister of Finance or his authorized representative. 2. As regards the application of the Agreement at any time by a Contracting Party, any term not defi- ned 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 app- lies, any meaning under the appli- cable tax laws of that Party prevai- ling over a meaning given to the term under other laws of that Party. 2) i fr�ga om Nederl�ndska Antil- lerna, finansministern eller dennes befullm�ktigade ombud. 2. D� en avtalsslutande part till- l�mpar avtalet vid n�gon tidpunkt anses, s�vida sammanhanget inte f�ranleder annat, varje uttryck som inte definierats i avtalet ha den bety- delse som uttrycket har vid denna tidpunkt enligt den partens lagstift- ning i fr�ga om s�dana skatter p� vilka avtalet till�mpas och den bety- delse som uttrycket har enligt till- l�mplig skattelagstiftning i denna part �ger f�retr�de framf�r den bety- delse som uttrycket har enligt annan lagstiftning i denna part. Article 3 Resident 1. For the purposes of this Agree- ment, the terms company resident in Sweden and company resident in the Netherlands Antilles mean any company, which under the laws of that Party, is liable to tax therein by reason of its domicile, residence, place of management or any other criterion of a similar nature. The terms company resident in Sweden and company resident in the Netherlands Antilles do not include any company which is liable to tax in that Party in respect only of income from sources in that Party. Artikel 3 Hemvist 1. Vid till�mpningen av detta avtal avser uttrycken bolag med hemvist i Sverige och bolag med hemvist i Nederl�ndska Antillerna varje bolag som enligt lagstiftningen i denna part �r skattskyldigt d�r p� grund av domicil, hemvist, plats f�r f�retagsledning eller annan liknande omst�ndighet. Uttrycken bolag med hemvist i Sverige och bolag med hemvist i Nederl�ndska Antillerna inbegriper inte bolag som �r skatt- skyldigt i denna part endast f�r in- komst fr�n k�lla i denna part. 2. Where by reason of the provi- sions of paragraph 1, a company is a resident of both Contracting Parties, the competent authorities of the Contracting Parties shall endeavour to settle the question by mutual agreement. 2. D� ett bolag till f�ljd av be- st�mmelserna i punkt 1 har hemvist i b�da avtalsslutande parterna, ska de avtalsslutande parternas beh�riga myndigheter s�ka l�sa fr�gan genom �msesidig �verenskommelse. Article 4 Elimination of double taxation 1. Where a company resident in Sweden derives income attributable to a permanent establishment in the Netherlands Antilles which under Artikel 4 Undanr�jande av dubbelbeskattning 1. Om ett bolag med hemvist i Sverige f�rv�rvar inkomst h�nf�rlig till fast driftst�lle i Nederl�ndska Antillerna som enligt lagstiftningen i </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 2009:1285 the laws of the Netherlands Antilles may be taxed in the Netherlands An- tilles, Sweden shall allow subject to the provisions of the laws of Swe- den concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) as a deduction from the tax on such income, an amount equal to the Netherlands An- tilles tax paid in respect of such in- come. The term the Netherlands Antilles tax paid shall be deemed to include the Netherlands Antilles tax which would have been paid, but for any time-limited reduction or exemption of tax granted under in- centive provisions contained in the Netherlands Antilles laws designed to promote economic development to the extent that such reduction or exemption is granted for income de- rived from activities mentioned in Article 5 and provided that the acti- vities have been carried out in the Netherlands Antilles. Nederl�ndska Antillerna f�r beskat- tas i Nederl�ndska Antillerna, ska Sverige med beaktande av best�m- melserna i svensk lagstiftning betr�f- fande avr�kning av utl�ndsk skatt (�ven i den lydelse de framdeles kan f� genom att �ndras utan att den all- m�nna princip som anges h�r �ndras) fr�n den svenska skatten p� inkom- sten avr�kna ett belopp motsvarande den skatt p� inkomsten som erlagts i Nederl�ndska Antillerna. Uttrycket den skatt som erlagts i Nederl�nd- ska Antillerna inbegriper skatt i Nederl�ndska Antillerna som skulle ha erlagts om inte tidsbegr�nsad ned- s�ttning av eller befrielse fr�n skatt medgivits enligt best�mmelser om skattel�ttnader i lagstiftning i Neder- l�ndska Antillerna avsedd att fr�mja ekonomisk utveckling i den utstr�ck- ning som neds�ttningen eller befriel- sen givits betr�ffande inkomst fr�n n�gon av de i artikel 5 angivna verk- samheterna och under f�ruts�ttning att verksamheterna har bedrivits i Nederl�ndska Antillerna. 2. Where a company resident in Sweden directly holds shares repre- senting 100 per cent of the voting power in a company resident in the Netherlands Antilles, Sweden shall exempt from tax dividends distribu- ted by the last-mentioned company to the extent that the dividends would have been exempt under Swe- dish law if both companies had been Swedish companies, and provided that the profits of the last-mentioned company are derived from activities listed in Article 5 and provided that the activities have been carried out in the Netherlands Antilles. 2. Om ett bolag med hemvist i Sverige direkt innehar aktier som motsvarar 100 procent av det sam- manlagda r�stv�rdet i ett bolag med hemvist i Nederl�ndska Antillerna, ska utdelning fr�n det sistn�mnda bolaget undantas fr�n beskattning i Sverige i den utstr�ckning som ut- delningen skulle ha varit undantagen fr�n beskattning enligt svensk lag om b�da bolagen hade varit svenska, och under f�ruts�ttning att vinsterna i detta sistn�mnda bolag h�rr�r fr�n n�gon av de i artikel 5 angivna verk- samheterna och att verksamheterna har bedrivits i Nederl�ndska Antil- lerna. 3. The provisions of the second sentence of paragraph 1 and of para- graph 2 shall only apply for the first ten years during which this Agree- ment is effective. This period may be extended by mutual agreement be- tween the competent authorities. 3. Best�mmelserna i punkt 1 andra meningen och i punkt 2 till�mpas en- dast under de f�rsta tio �ren under vilka detta avtal till�mpas. Denna period kan f�rl�ngas genom �msesi- dig �verenskommelse mellan de be- h�riga myndigheterna. </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 2009:1285 Article 5 Activities covered 1. Article 4 applies to the follo- wing activities (excluding financial activities other than financial activi- ties directly incidental and ancillary to the listed activities): (a) industrial and manufacturing activities; (b) tourism (including restaurants and hotels); (c) a building site or a construc- tion, assembly or installation project; (d) oil and gas activities and en- ergy production; (e) mining; (f) agriculture; and (g) the installation, operation or maintenance of fixed or mobile tele- communication systems. Artikel 5 Verksamheter som omfattas av avtalet 1. Artikel 4 till�mpas p� f�ljande verksamheter (med undantag f�r an- nan finansiell verksamhet �n s�dan som �r direkt underordnad och utg�r en integrerad del av de angivna verk- samheterna): a) industri och tillverkning, b) turism (inbegripet restaurang- och hotellverksamhet), c) plats f�r byggnads-, anl�gg- nings-, monterings- eller installa- tionsverksamhet, d) olje- och gasverksamhet samt energiproduktion, e) gruvdrift, f) jordbruk, och g) installation, drift eller underh�ll av station�ra eller mobila telekom- munikationssystem. 2. The right of any Swedish com- pany to engage in the Netherlands Antilles in the activities listed in the preceding paragraph remains sub- ject to the domestic legislation in force in the Netherlands Antilles. 2. R�tten f�r svenska bolag att i Nederl�ndska Antillerna bedriva verksamheter som anges i f�reg�ende punkt avg�rs �ven forts�ttningsvis enligt den interna lagstiftning som g�ller i Nederl�ndska Antillerna. Article 6 Mutual agreement procedure 1. Where a company considers that the actions of one or both of the Contracting Parties result or will re- sult for it in taxation not in accor- dance with the provisions of this Agreement, it may, irrespective of the remedies provided by the domes- tic law of those Contracting Parties, present its case to the competent au- thority of the Contracting Party of which it 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. Artikel 6 �msesidig �verenskommelse 1. Om ett bolag anser att en part eller b�da avtalsslutande parterna vidtagit �tg�rder som f�r bolaget medf�r eller kommer att medf�ra be- skattning som strider mot best�m- melserna i detta avtal, kan det, utan att det p�verkar bolagets r�tt att an- v�nda sig av de r�ttsmedel som finns i dessa avtalsslutande parters interna r�ttsordningar, l�gga fram saken f�r den beh�riga myndigheten i den av- talsslutande part d�r bolaget har hemvist. Saken ska l�ggas fram inom tre �r fr�n den tidpunkt d� bo- laget fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot best�mmelserna i avtalet. </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 2009:1285 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 so- lution, to resolve the case by mutual agreement with the competent autho- rity of the other Contracting Party, with a view to the avoidance of taxa- tion which is not in accordance with the Agreement. Any agreement reached shall be implemented not- withstanding any time limits in the domestic law of the Contracting Par- ties. 3. The competent authorities of the Contracting Parties shall endea- vour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. 2. Om den beh�riga myndigheten finner inv�ndningen grundad, men inte sj�lv kan f� till st�nd en tillfreds- st�llande l�sning, ska myndigheten s�ka l�sa fr�gan genom �msesidig �verenskommelse med den beh�riga myndigheten i den andra avtalsslu- tande parten i syfte att undvika be- skattning som strider mot avtalet. �verenskommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i de avtalsslutande parternas interna lagstiftning. 3. De avtalsslutande parternas be- h�riga myndigheter ska genom �m- sesidig �verenskommelse s�ka avg�- ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. 4. The competent authorities of the Contracting Parties may commu- nicate with each other directly for the purpose of reaching an agree- ment in the sense of the preceding paragraphs. 4. De avtalsslutande parternas be- h�riga myndigheter kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse i den mening som avses i f�reg�ende punkter. Article 7 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 Contracting Parties has notified the other in writing, through diplomatic channels, that the internal procedures required by its law have been com- plied with. The Agreement shall have effect on taxes chargeable for any tax year beginning on or after the first day of January of the year next following that in which this Agreement enters into force. Artikel 7 Ikrafttr�dande 1. Detta avtal tr�der i kraft den trettionde dagen efter den dag d� den sista av de skriftliga underr�ttelser som b�da avtalsslutande parterna p� diplomatisk v�g ska l�mna n�r de na- tionella �tg�rder vidtagits som kr�vs enligt respektive parts lagstiftning har l�mnats. Avtalet ska till�mpas p� skatter som tas ut f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare. 2. This Agreement is supplemen- tary to the Agreement between the Kingdom of Sweden and the King- dom of the Netherlands in respect of the Netherlands Antilles for the Ex- change of Information with respect to Taxes. Notwithstanding para- graph 1, this Agreement shall only 2. Detta avtal utg�r ett komple- ment till avtalet mellan Konunga- riket Sverige och Konungariket Nederl�nderna s�vitt avser Neder- l�ndska Antillerna om utbyte av upp- lysningar avseende skatter. Utan hin- der av punkt 1, ska avtalet endast till�mpas under tid d� avtalet under- </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 2009:1285 have effect when the Agreement sig- ned on 10 September 2009 for the Exchange of Information with re- spect to Taxes between the Contrac- ting Parties shall have effect. tecknat den 10 september 2009 om utbyte av upplysningar avseende skatter mellan de avtalsslutande par- terna �r till�mpligt. Article 8 Termination 1. This Agreement shall remain in force until terminated by a Contrac- ting Party. Either Contracting Party may terminate the Agreement, through diplomatic channels, 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 chargeable for any tax year beginning on or after the first day of January of the year next following the end of the six month period. Artikel 8 Upph�rande 1. Detta avtal ska f�rbli i kraft till dess att det s�gs upp av en avtalsslu- tande part. Vardera avtalsslutande parten kan p� diplomatisk v�g skrift- ligen s�ga upp avtalet genom under- r�ttelse minst sex m�nader f�re ut- g�ngen av n�got kalender�r. I s�dant fall ska avtalet upph�ra 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 senare. 2. Notwithstanding paragraph 1, this Agreement shall, on receipt through diplomatic channels of writ- ten notice of termination of the Agreement between the Kingdom of Sweden and the Kingdom of the Netherlands, in respect of the Netherlands Antilles, for the Ex- change of Information with respect to Taxes, terminate and cease to be effective on the day the Agreement for the Exchange of Information with respect to Taxes between the Contracting Parties terminates. 2. Utan hinder av punkt 1, ska detta avtal upph�ra att g�lla den dag d� avtalet mellan Konungariket Sverige och Konungariket Nederl�n- derna s�vitt avser Nederl�ndska Antillerna om utbyte av upplys- ningar avseende skatter genom skriftlig underr�ttelse om upps�g- ning p� diplomatisk v�g upph�r att g�lla. In witness whereof the undersig- ned, being duly authorised thereto, have signed this Agreement. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta avtal. Done at Paris, this 10 th day of September 2009, in duplicate in the English language. Som skedde i Paris den 10 september 2009 i tv� exem- plar p� engelska spr�ket. For the Kingdom of Sweden Per Holmstr�m F�r Konungariket Sverige Per Holmstr�m </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 2009:1285 For the Kingdom of the Netherlands, in respect of the Netherlands Antilles Ersilia de Lannooy F�r Konungariket Nederl�nderna s�- vitt avser Nederl�ndska Antillerna Ersilia de Lannooy </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"/> 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 Nederl�nderna s�vitt
avser Nederl�ndska Antillerna f�r att fr�mja
ekonomiska f�rbindelser;

utf�rdad den 26 november 2009.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

1 �

Det avtal mellan Konungariket Sverige och Konungariket Nederl�n-

derna s�vitt avser Nederl�ndska Antillerna f�r att fr�mja ekonomiska f�rbin-
delser som undertecknades den 10 september 2009 ska g�lla som lag h�r i
landet. Avtalet �r avfattat p� engelska och framg�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.

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. 2009/10:25, bet. 2009/10:SkU20, rskr. 2009/10:56.

SFS 2009:1285

Utkom fr�n trycket
den 8 december 2009

SFS 2009:1285

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE
KINGDOM OF SWEDEN AND
THE KINGDOM OF THE
NETHERLANDS, IN RESPECT
OF THE NETHERLANDS ANTIL-
LES, TO PROMOTE ECONOMIC
RELATIONS

AVTAL MELLAN KONUNGA-
RIKET SVERIGE OCH
KONUNGARIKET NEDERL�N-
DERNA S�VITT AVSER NEDER-
L�NDSKA ANTILLERNA F�R
ATT FR�MJA EKONOMISKA
F�RBINDELSER

Whereas the Kingdom of Sweden

and the Kingdom of the Netherlands,
in respect of the Netherlands Antil-
les, (the Contracting Parties) have
signed an Agreement for the Ex-
change of Information with respect
to Taxes;

D� Konungariket Sverige och

Konungariket Nederl�nderna s�vitt
avser Nederl�ndska Antillerna (de
avtalsslutande parterna) underteck-
nat ett avtal f�r utbyte av upplys-
ningar avseende skatter,

Now, therefore, the Contracting

Parties have agreed as follows:

har de avtalsslutande parterna

kommit �verens om f�ljande:

Article 1

Taxes covered

1. The taxes to which this Agree-

ment shall apply are:

(a) in the Netherlands Antilles:
(i) the income tax (inkomstenbe-

lasting);

(ii) the profit tax (winstbelasting);

and

(iii) the surtaxes on the income

and profit tax (opcenten op de
inkomsten en winstbelasting);

(hereinafter referred to as

Netherlands Antilles tax);

(b) in Sweden: the national in-

come tax (den statliga inkomstskat-
ten) (hereinafter referred to as Swe-
dish tax).

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 taxes
referred to in paragraph 1. The com-
petent authorities of the Contracting
Parties shall notify each other of any

Artikel 1

Skatter som omfattas av avtalet

1. De skatter som omfattas av av-

talet �r:

a) i Nederl�ndska Antillerna:
1) inkomstskatten,

2) vinstskatten, och

3) till�ggsskatterna p� inkomst

och vinst,

(i det f�ljande ben�mnda skatt i

Nederl�ndska Antillerna),

b) i Sverige: den statliga inkomst-

skatten (i det f�ljande ben�mnd
svensk skatt).

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 i punkt 1 n�mnda skat-
terna. De avtalsslutande parternas
beh�riga myndigheter ska meddela
varandra v�sentliga �ndringar som

SFS 2009:1285

significant changes which have been
made in their respective taxation
laws.

har gjorts i respektive parts skatte-
lagstiftning.

Article 2

Definitions

1. For the purposes of this Agree-

ment, unless the context otherwise
requires:

(a) the term Contracting Party

means the Kingdom of the Nether-
lands, in respect of the Netherlands
Antilles, or the Kingdom of Sweden
as the context requires;

(b) 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;

tilles means that part of the King-
dom of the Netherlands that is situa-
ted in the Caribbean Sea and consis-
ting of the Island Territories of Bon-
aire, Cura�ao, Saba, St. Eustatius
and St. Maarten (Dutch part) inclu-
ding the territorial waters thereof and
the part of the seabed and its subsoil
under the Caribbean Sea over which
the Kingdom of the Netherlands has
sovereign rights in accordance with
international law but excluding the
part thereof relating to Aruba;

(d) the term company means

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

(e) the term competent authority

means:

(i) in the case of Sweden, the

Minister of Finance, his authorized
representative or the authority which
is designated as a competent autho-
rity for the purposes of this Agree-
ment;

Artikel 2

Definitioner

1. Om inte sammanhanget f�ran-

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

a) avtalsslutande part avser

Konungariket Nederl�nderna s�vitt
avser Nederl�ndska Antillerna eller
Konungariket Sverige, beroende p�
sammanhanget,

b) Sverige avser Konungariket

Sverige och innefattar, n�r det an-
v�nds i geografisk betydelse,
Sveriges territorium, Sveriges terri-
torialvatten och andra havsomr�den
�ver vilka Sverige, i �verensst�m-
melse med folkr�ttens regler, ut�var
suver�na r�ttigheter eller jurisdik-
tion,

c) Nederl�ndska Antillerna av-

ser den del av Konungariket Neder-
l�nderna som �r bel�gen i Karibiska
havet och best�r av territorierna
Bonaire, Cura�ao, Saba, St. Eusta-
tius och St. Maarten (den del som
tillh�r Nederl�nderna) inbegripet
tillh�rande territorialvatten och den
del av Karibiska havets havsbotten
och dess underlag �ver vilka
Konungariket Nederl�nderna ut�var
suver�na r�ttigheter i �verensst�m-
melse med folkr�ttens regler, med
undantag f�r den del som tillh�r
Aruba,

d) bolag avser juridisk person

eller annan som vid beskattningen
behandlas som en juridisk person,

e) beh�rig myndighet avser:

1) i fr�ga om Sverige, finans-

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

SFS 2009:1285

(ii) in the case of the Netherlands

Antilles, the Minister of Finance or
his authorized representative.

2. As regards the application of

the Agreement at any time by a
Contracting Party, any term not defi-
ned 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 app-
lies, any meaning under the appli-
cable tax laws of that Party prevai-
ling over a meaning given to the
term under other laws of that Party.

2) i fr�ga om Nederl�ndska Antil-

lerna, finansministern eller dennes
befullm�ktigade ombud.

2. D� en avtalsslutande part till-

l�mpar avtalet vid n�gon tidpunkt
anses, s�vida sammanhanget inte
f�ranleder annat, varje uttryck som
inte definierats i avtalet ha den bety-
delse som uttrycket har vid denna
tidpunkt enligt den partens lagstift-
ning i fr�ga om s�dana skatter p�
vilka avtalet till�mpas och den bety-
delse som uttrycket har enligt till-
l�mplig skattelagstiftning i denna
part �ger f�retr�de framf�r den bety-
delse som uttrycket har enligt annan
lagstiftning i denna part.

Article 3

Resident

1. For the purposes of this Agree-

ment, the terms company resident
in Sweden and company resident
in the Netherlands Antilles mean
any company, which under the laws
of that Party, is liable to tax therein
by reason of its domicile, residence,
place of management or any other
criterion of a similar nature. The
terms company resident in Sweden
and company resident in the
Netherlands Antilles do not include
any company which is liable to tax in
that Party in respect only of income
from sources in that Party.

Artikel 3

Hemvist

1. Vid till�mpningen av detta avtal

avser uttrycken bolag med hemvist
i Sverige och bolag med hemvist i
Nederl�ndska Antillerna varje
bolag som enligt lagstiftningen i
denna part �r skattskyldigt d�r p�
grund av domicil, hemvist, plats f�r
f�retagsledning eller annan liknande
omst�ndighet. Uttrycken bolag med
hemvist i Sverige och bolag med
hemvist i Nederl�ndska Antillerna
inbegriper inte bolag som �r skatt-
skyldigt i denna part endast f�r in-
komst fr�n k�lla i denna part.

2. Where by reason of the provi-

sions of paragraph 1, a company is a
resident of both Contracting Parties,
the competent authorities of the
Contracting Parties shall endeavour
to settle the question by mutual
agreement.

2. D� ett bolag till f�ljd av be-

st�mmelserna i punkt 1 har hemvist i
b�da avtalsslutande parterna, ska de
avtalsslutande parternas beh�riga
myndigheter s�ka l�sa fr�gan genom
�msesidig �verenskommelse.

Article 4

Elimination of double taxation

1. Where a company resident in

Sweden derives income attributable
to a permanent establishment in the
Netherlands Antilles which under

Artikel 4

Undanr�jande av dubbelbeskattning

1. Om ett bolag med hemvist i

Sverige f�rv�rvar inkomst h�nf�rlig
till fast driftst�lle i Nederl�ndska
Antillerna som enligt lagstiftningen i

SFS 2009:1285

the laws of the Netherlands Antilles
may be taxed in the Netherlands An-
tilles, Sweden shall allow subject
to the provisions of the laws of Swe-
den concerning credit for foreign tax
(as it may be amended from time to
time without changing the general
principle hereof) as a deduction
from the tax on such income, an
amount equal to the Netherlands An-
tilles tax paid in respect of such in-
come. The term the Netherlands
Antilles tax paid shall be deemed to
include the Netherlands Antilles tax
which would have been paid, but for
any time-limited reduction or
exemption of tax granted under in-
centive provisions contained in the
Netherlands Antilles laws designed
to promote economic development
to the extent that such reduction or
exemption is granted for income de-
rived from activities mentioned in
Article 5 and provided that the acti-
vities have been carried out in the
Netherlands Antilles.

Nederl�ndska Antillerna f�r beskat-
tas i Nederl�ndska Antillerna, ska
Sverige med beaktande av best�m-
melserna i svensk lagstiftning betr�f-
fande avr�kning av utl�ndsk skatt
(�ven i den lydelse de framdeles kan
f� genom att �ndras utan att den all-
m�nna princip som anges h�r �ndras)
fr�n den svenska skatten p� inkom-
sten avr�kna ett belopp motsvarande
den skatt p� inkomsten som erlagts i
Nederl�ndska Antillerna. Uttrycket
den skatt som erlagts i Nederl�nd-
ska Antillerna inbegriper skatt i
Nederl�ndska Antillerna som skulle
ha erlagts om inte tidsbegr�nsad ned-
s�ttning av eller befrielse fr�n skatt
medgivits enligt best�mmelser om
skattel�ttnader i lagstiftning i Neder-
l�ndska Antillerna avsedd att fr�mja
ekonomisk utveckling i den utstr�ck-
ning som neds�ttningen eller befriel-
sen givits betr�ffande inkomst fr�n
n�gon av de i artikel 5 angivna verk-
samheterna och under f�ruts�ttning
att verksamheterna har bedrivits i
Nederl�ndska Antillerna.

2. Where a company resident in

Sweden directly holds shares repre-
senting 100 per cent of the voting
power in a company resident in the
Netherlands Antilles, Sweden shall
exempt from tax dividends distribu-
ted by the last-mentioned company
to the extent that the dividends
would have been exempt under Swe-
dish law if both companies had been
Swedish companies, and provided
that the profits of the last-mentioned
company are derived from activities
listed in Article 5 and provided that
the activities have been carried out in
the Netherlands Antilles.

2. Om ett bolag med hemvist i

Sverige direkt innehar aktier som
motsvarar 100 procent av det sam-
manlagda r�stv�rdet i ett bolag med
hemvist i Nederl�ndska Antillerna,
ska utdelning fr�n det sistn�mnda
bolaget undantas fr�n beskattning i
Sverige i den utstr�ckning som ut-
delningen skulle ha varit undantagen
fr�n beskattning enligt svensk lag
om b�da bolagen hade varit svenska,
och under f�ruts�ttning att vinsterna
i detta sistn�mnda bolag h�rr�r fr�n
n�gon av de i artikel 5 angivna verk-
samheterna och att verksamheterna
har bedrivits i Nederl�ndska Antil-
lerna.

3. The provisions of the second

sentence of paragraph 1 and of para-
graph 2 shall only apply for the first
ten years during which this Agree-
ment is effective. This period may be
extended by mutual agreement be-
tween the competent authorities.

3. Best�mmelserna i punkt 1 andra

meningen och i punkt 2 till�mpas en-
dast under de f�rsta tio �ren under
vilka detta avtal till�mpas. Denna
period kan f�rl�ngas genom �msesi-
dig �verenskommelse mellan de be-
h�riga myndigheterna.

SFS 2009:1285

Article 5

Activities covered

1. Article 4 applies to the follo-

wing activities (excluding financial
activities other than financial activi-
ties directly incidental and ancillary
to the listed activities):

(a) industrial and manufacturing

activities;

(b) tourism (including restaurants

and hotels);

tion, assembly or installation project;

(d) oil and gas activities and en-

ergy production;

(e) mining;
(f) agriculture; and
(g) the installation, operation or

maintenance of fixed or mobile tele-
communication systems.

Artikel 5

Verksamheter som omfattas av
avtalet

1. Artikel 4 till�mpas p� f�ljande

verksamheter (med undantag f�r an-
nan finansiell verksamhet �n s�dan
som �r direkt underordnad och utg�r
en integrerad del av de angivna verk-
samheterna):

a) industri och tillverkning,

b) turism (inbegripet restaurang-

och hotellverksamhet),

c) plats f�r byggnads-, anl�gg-

nings-, monterings- eller installa-
tionsverksamhet,

d) olje- och gasverksamhet samt

energiproduktion,

e) gruvdrift,
f) jordbruk, och
g) installation, drift eller underh�ll

av station�ra eller mobila telekom-
munikationssystem.

2. The right of any Swedish com-

pany to engage in the Netherlands
Antilles in the activities listed in the
preceding paragraph remains sub-
ject to the domestic legislation in
force in the Netherlands Antilles.

2. R�tten f�r svenska bolag att i

Nederl�ndska Antillerna bedriva
verksamheter som anges i f�reg�ende
punkt avg�rs �ven forts�ttningsvis
enligt den interna lagstiftning som
g�ller i Nederl�ndska Antillerna.

Article 6

Mutual agreement procedure

1. Where a company considers

that the actions of one or both of the
Contracting Parties result or will re-
sult for it in taxation not in accor-
dance with the provisions of this
Agreement, it may, irrespective of
the remedies provided by the domes-
tic law of those Contracting Parties,
present its case to the competent au-
thority of the Contracting Party of
which it 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.

Artikel 6

�msesidig �verenskommelse

1. Om ett bolag anser att en part

eller b�da avtalsslutande parterna
vidtagit �tg�rder som f�r bolaget
medf�r eller kommer att medf�ra be-
skattning som strider mot best�m-
melserna i detta avtal, kan det, utan
att det p�verkar bolagets r�tt att an-
v�nda sig av de r�ttsmedel som finns
i dessa avtalsslutande parters interna
r�ttsordningar, l�gga fram saken f�r
den beh�riga myndigheten i den av-
talsslutande part d�r bolaget har
hemvist. Saken ska l�ggas fram
inom tre �r fr�n den tidpunkt d� bo-
laget fick vetskap om den �tg�rd som
givit upphov till beskattning som
strider mot best�mmelserna i avtalet.

SFS 2009:1285

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 so-
lution, to resolve the case by mutual
agreement with the competent autho-
rity of the other Contracting Party,
with a view to the avoidance of taxa-
tion which is not in accordance with
the Agreement. Any agreement
reached shall be implemented not-
withstanding any time limits in the
domestic law of the Contracting Par-
ties.

3. The competent authorities of

the Contracting Parties shall endea-
vour to resolve by mutual agreement
any difficulties or doubts arising as
to the interpretation or application of
the Agreement.

2. Om den beh�riga myndigheten

finner inv�ndningen grundad, men
inte sj�lv kan f� till st�nd en tillfreds-
st�llande l�sning, ska myndigheten
s�ka l�sa fr�gan genom �msesidig
�verenskommelse med den beh�riga
myndigheten i den andra avtalsslu-
tande parten i syfte att undvika be-
skattning som strider mot avtalet.
�verenskommelse som tr�ffats
genomf�rs utan hinder av tidsgr�nser
i de avtalsslutande parternas interna
lagstiftning.

3. De avtalsslutande parternas be-

h�riga myndigheter ska genom �m-
sesidig �verenskommelse s�ka avg�-
ra sv�righeter eller tvivelsm�l som
uppkommer i fr�ga om tolkningen
eller till�mpningen av avtalet.

4. The competent authorities of

the Contracting Parties may commu-
nicate with each other directly for
the purpose of reaching an agree-
ment in the sense of the preceding
paragraphs.

4. De avtalsslutande parternas be-

h�riga myndigheter kan tr�da i direkt
f�rbindelse med varandra i syfte att
tr�ffa �verenskommelse i den
mening som avses i f�reg�ende
punkter.

Article 7

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
Contracting Parties has notified the
other in writing, through diplomatic
channels, that the internal procedures
required by its law have been com-
plied with. The Agreement shall
have effect on taxes chargeable for
any tax year beginning on or after
the first day of January of the year
next following that in which this
Agreement enters into force.

Artikel 7

Ikrafttr�dande

1. Detta avtal tr�der i kraft den

trettionde dagen efter den dag d� den
sista av de skriftliga underr�ttelser
som b�da avtalsslutande parterna p�
diplomatisk v�g ska l�mna n�r de na-
tionella �tg�rder vidtagits som kr�vs
enligt respektive parts lagstiftning
har l�mnats. Avtalet ska till�mpas p�
skatter som tas ut f�r beskattnings�r
som b�rjar den 1 januari det �r som
f�ljer n�rmast efter det �r d� avtalet
tr�der i kraft eller senare.

2. This Agreement is supplemen-

tary to the Agreement between the
Kingdom of Sweden and the King-
dom of the Netherlands in respect of
the Netherlands Antilles for the Ex-
change of Information with respect
to Taxes. Notwithstanding para-
graph 1, this Agreement shall only

2. Detta avtal utg�r ett komple-

ment till avtalet mellan Konunga-
riket Sverige och Konungariket
Nederl�nderna s�vitt avser Neder-
l�ndska Antillerna om utbyte av upp-
lysningar avseende skatter. Utan hin-
der av punkt 1, ska avtalet endast
till�mpas under tid d� avtalet under-

SFS 2009:1285

have effect when the Agreement sig-
ned on 10 September 2009 for the
Exchange of Information with re-
spect to Taxes between the Contrac-
ting Parties shall have effect.

tecknat den 10 september 2009 om
utbyte av upplysningar avseende
skatter mellan de avtalsslutande par-
terna �r till�mpligt.

Article 8

Termination

1. This Agreement shall remain in

force until terminated by a Contrac-
ting Party. Either Contracting Party
may terminate the Agreement,
through diplomatic channels, 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 chargeable for any tax year
beginning on or after the first day of
January of the year next following
the end of the six month period.

Artikel 8

Upph�rande

1. Detta avtal ska f�rbli i kraft till

dess att det s�gs upp av en avtalsslu-
tande part. Vardera avtalsslutande
parten kan p� diplomatisk v�g skrift-
ligen s�ga upp avtalet genom under-
r�ttelse minst sex m�nader f�re ut-
g�ngen av n�got kalender�r. I s�dant
fall ska avtalet upph�ra 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
senare.

2. Notwithstanding paragraph 1,

this Agreement shall, on receipt
through diplomatic channels of writ-
ten notice of termination of the
Agreement between the Kingdom of
Sweden and the Kingdom of the
Netherlands, in respect of the
Netherlands Antilles, for the Ex-
change of Information with respect
to Taxes, terminate and cease to be
effective on the day the Agreement
for the Exchange of Information
with respect to Taxes between the
Contracting Parties terminates.

2. Utan hinder av punkt 1, ska

detta avtal upph�ra att g�lla den dag
d� avtalet mellan Konungariket
Sverige och Konungariket Nederl�n-
derna s�vitt avser Nederl�ndska
Antillerna om utbyte av upplys-
ningar avseende skatter genom
skriftlig underr�ttelse om upps�g-
ning p� diplomatisk v�g upph�r att
g�lla.

In witness whereof the undersig-

ned, being duly authorised thereto,
have signed this Agreement.

Till bekr�ftelse h�rav har under-

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

Done at Paris, this 10

th day of

September 2009, in duplicate in the
English language.

Som skedde i Paris

den 10 september 2009 i tv� exem-
plar p� engelska spr�ket.

For the Kingdom of Sweden

Per Holmstr�m

F�r Konungariket Sverige

Per Holmstr�m

SFS 2009:1285

For the Kingdom of the Netherlands,
in respect of the Netherlands Antilles

Ersilia de Lannooy

F�r Konungariket Nederl�nderna s�-
vitt avser Nederl�ndska Antillerna

Ersilia de Lannooy

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

Edita V�stra Aros, V�ster�s 2009

;

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