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<div id="page1-div" style="position:relative;width:892px;height:1262px;">
<img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:1126px;left:794px;white-space:nowrap" class="ft10">1 </p>
<p style="position:absolute;top:151px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p>
<p style="position:absolute;top:219px;left:98px;white-space:nowrap" class="ft12"><b>Lag </b></p>
<p style="position:absolute;top:242px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i lagen (1987:1182) om </b></p>
<p style="position:absolute;top:265px;left:98px;white-space:nowrap" class="ft112"><b>dubbelbeskattningsavtal mellan Sverige och Schweiz <br/></b>Utf�rdad den 14 juni 2018 </p>
<p style="position:absolute;top:345px;left:98px;white-space:nowrap" class="ft10">Enligt riksdagens beslut1 f�reskrivs i fr�ga om lagen (1987:1182) om </p>
<p style="position:absolute;top:365px;left:98px;white-space:nowrap" class="ft10">dubbelbeskattningsavtal mellan Sverige och Schweiz </p>
<p style="position:absolute;top:386px;left:115px;white-space:nowrap" class="ft14"><i>dels</i> att nuvarande bilaga ska betecknas bilaga 1, </p>
<p style="position:absolute;top:407px;left:115px;white-space:nowrap" class="ft14"><i>dels</i> att 1 � ska ha f�ljande lydelse, </p>
<p style="position:absolute;top:427px;left:115px;white-space:nowrap" class="ft14"><i>dels</i> att det ska inf�ras en ny paragraf, 3 �, och en ny bilaga, bilaga 2, av </p>
<p style="position:absolute;top:447px;left:98px;white-space:nowrap" class="ft10">f�ljande lydelse. </p>
<p style="position:absolute;top:508px;left:98px;white-space:nowrap" class="ft15"><b>1 �</b>2 Det avtal f�r undvikande av dubbelbeskattning betr�ffande skatter p� </p>
<p style="position:absolute;top:529px;left:98px;white-space:nowrap" class="ft10">inkomst och f�rm�genhet som Sverige och Schweiz undertecknade den </p>
<p style="position:absolute;top:549px;left:98px;white-space:nowrap" class="ft10">7 maj 1965 ska, tillsammans med det protokoll som �r fogat till avtalet och </p>
<p style="position:absolute;top:570px;left:98px;white-space:nowrap" class="ft10">som utg�r en del av detta, i den lydelse som avtalet har genom det protokoll </p>
<p style="position:absolute;top:590px;left:98px;white-space:nowrap" class="ft10">om �ndring i avtalet som undertecknades den 28 februari 2011, g�lla som </p>
<p style="position:absolute;top:610px;left:98px;white-space:nowrap" class="ft10">lag h�r i landet. Inneh�llet i avtalet och protokollet som fogats till avtalet </p>
<p style="position:absolute;top:631px;left:98px;white-space:nowrap" class="ft10">framg�r av bilaga 1 till denna lag. De skriftv�xlingar som framg�r av bilaga </p>
<p style="position:absolute;top:651px;left:98px;white-space:nowrap" class="ft10">1 och 2 till denna lag ska ocks� g�lla som lag h�r i landet. </p>
<p style="position:absolute;top:692px;left:98px;white-space:nowrap" class="ft15"><b>3 �</b>3 Ett �rende, som enligt artikel 10 � 8 i avtalet ska avg�ras genom </p>
<p style="position:absolute;top:713px;left:98px;white-space:nowrap" class="ft10">�verenskommelse mellan de beh�riga myndigheterna i de avtalsslutande </p>
<p style="position:absolute;top:733px;left:98px;white-space:nowrap" class="ft10">staterna, ska p� svensk sida handl�ggas av Skatteverket. </p>
<p style="position:absolute;top:775px;left:115px;white-space:nowrap" class="ft10">1. Denna lag tr�der i kraft den dag regeringen best�mmer.</p>
<p style="position:absolute;top:796px;left:115px;white-space:nowrap" class="ft10">2. Lagen till�mpas i fr�ga om belopp som betalas eller tillgodof�rs den</p>
<p style="position:absolute;top:816px;left:98px;white-space:nowrap" class="ft10">1 januari 2013 eller senare. </p>
<p style="position:absolute;top:857px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p>
<p style="position:absolute;top:898px;left:98px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON </p>
<p style="position:absolute;top:918px;left:385px;white-space:nowrap" class="ft10">Claes Lundgren </p>
<p style="position:absolute;top:939px;left:385px;white-space:nowrap" class="ft10">(Finansdepartementet) </p>
<p style="position:absolute;top:1117px;left:98px;white-space:nowrap" class="ft16">1</p>
<p style="position:absolute;top:1116px;left:102px;white-space:nowrap" class="ft17"> Prop. 2017/18:236, bet. 2017/18:SkU23, rskr. 2017/18:364. </p>
<p style="position:absolute;top:1128px;left:98px;white-space:nowrap" class="ft16">2</p>
<p style="position:absolute;top:1128px;left:106px;white-space:nowrap" class="ft17">Senaste lydelse 2012:234 (jfr 2012:538). </p>
<p style="position:absolute;top:1140px;left:98px;white-space:nowrap" class="ft16">3</p>
<p style="position:absolute;top:1140px;left:106px;white-space:nowrap" class="ft17">Tidigare 3 � upph�vd genom 2011:1329. </p>
<p style="position:absolute;top:221px;left:649px;white-space:nowrap" class="ft18"><b>SFS 2018:1096 </b></p>
<p style="position:absolute;top:245px;left:649px;white-space:nowrap" class="ft110">Publicerad </p>
<p style="position:absolute;top:263px;left:649px;white-space:nowrap" class="ft110">den 21 juni 2018 </p>
</div>
<div id="page2-div" style="position:relative;width:892px;height:1262px;">
<img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:-1px;left:98px;white-space:nowrap" class="ft20"> </p>
<p style="position:absolute;top:1210px;left:98px;white-space:nowrap" class="ft20"> </p>
<p style="position:absolute;top:1126px;left:794px;white-space:nowrap" class="ft21">2 </p>
<p style="position:absolute;top:48px;left:659px;white-space:nowrap" class="ft22"><b>SFS </b></p>
<p style="position:absolute;top:49px;left:573px;white-space:nowrap" class="ft23"><i>Bilaga 2 </i></p>
<p style="position:absolute;top:65px;left:536px;white-space:nowrap" class="ft23"><i> (�vers�ttning) </i></p>
<p style="position:absolute;top:84px;left:98px;white-space:nowrap" class="ft210"> <br/><i>Skriftv�xling den 8 och 13 december </i></p>
<p style="position:absolute;top:112px;left:98px;white-space:nowrap" class="ft25"><i>2017 </i></p>
<p style="position:absolute;top:92px;left:366px;white-space:nowrap" class="ft27"> </p>
<p style="position:absolute;top:137px;left:98px;white-space:nowrap" class="ft27"> </p>
<p style="position:absolute;top:137px;left:366px;white-space:nowrap" class="ft27"> </p>
<p style="position:absolute;top:160px;left:115px;white-space:nowrap" class="ft21">I have the honour to propose on </p>
<p style="position:absolute;top:180px;left:98px;white-space:nowrap" class="ft21">behalf of the Swiss Federal Council </p>
<p style="position:absolute;top:200px;left:98px;white-space:nowrap" class="ft21">the following agreement between </p>
<p style="position:absolute;top:221px;left:98px;white-space:nowrap" class="ft21">our two Governments regarding </p>
<p style="position:absolute;top:241px;left:98px;white-space:nowrap" class="ft21">paragraph 8 of Article 10 of the </p>
<p style="position:absolute;top:262px;left:98px;white-space:nowrap" class="ft21">Convention between the Swiss </p>
<p style="position:absolute;top:282px;left:98px;white-space:nowrap" class="ft21">Confederation and the Kingdom of </p>
<p style="position:absolute;top:302px;left:98px;white-space:nowrap" class="ft21">Sweden for the avoidance of double </p>
<p style="position:absolute;top:323px;left:98px;white-space:nowrap" class="ft21">taxation with respect to taxes on </p>
<p style="position:absolute;top:343px;left:98px;white-space:nowrap" class="ft21">income and on capital signed on </p>
<p style="position:absolute;top:364px;left:98px;white-space:nowrap" class="ft21">7 May 1965 (hereinafter: the Con-</p>
<p style="position:absolute;top:387px;left:98px;white-space:nowrap" class="ft28">vention).</p>
<p style="position:absolute;top:386px;left:167px;white-space:nowrap" class="ft27"> </p>
<p style="position:absolute;top:160px;left:383px;white-space:nowrap" class="ft21">Jag har �ran att p� uppdrag av </p>
<p style="position:absolute;top:180px;left:366px;white-space:nowrap" class="ft21">Schweiziska Edsf�rbundet f�resl� </p>
<p style="position:absolute;top:200px;left:366px;white-space:nowrap" class="ft21">f�ljande �verenskommelse mellan </p>
<p style="position:absolute;top:221px;left:366px;white-space:nowrap" class="ft21">v�ra tv� regeringar r�rande artikel </p>
<p style="position:absolute;top:241px;left:366px;white-space:nowrap" class="ft21">10 � 8 i avtalet mellan Schweiziska </p>
<p style="position:absolute;top:262px;left:366px;white-space:nowrap" class="ft21">Edsf�rbundet och Konungariket </p>
<p style="position:absolute;top:282px;left:366px;white-space:nowrap" class="ft21">Sverige f�r undvikande av dubbel-</p>
<p style="position:absolute;top:302px;left:366px;white-space:nowrap" class="ft21">beskattning � inkomst och f�r-</p>
<p style="position:absolute;top:323px;left:366px;white-space:nowrap" class="ft21">m�genhet, undertecknat den 7 maj </p>
<p style="position:absolute;top:343px;left:366px;white-space:nowrap" class="ft21">1965 (i det f�ljande ben�mnt </p>
<p style="position:absolute;top:366px;left:366px;white-space:nowrap" class="ft28">avtalet).</p>
<p style="position:absolute;top:365px;left:438px;white-space:nowrap" class="ft27"> </p>
<p style="position:absolute;top:409px;left:115px;white-space:nowrap" class="ft21">According to paragraph 8 of </p>
<p style="position:absolute;top:429px;left:98px;white-space:nowrap" class="ft21">Article 10 of the Convention the </p>
<p style="position:absolute;top:452px;left:98px;white-space:nowrap" class="ft28">term pension fund means any fund </p>
<p style="position:absolute;top:470px;left:98px;white-space:nowrap" class="ft21">within the framework of the social </p>
<p style="position:absolute;top:491px;left:98px;white-space:nowrap" class="ft21">security system which is formed </p>
<p style="position:absolute;top:511px;left:98px;white-space:nowrap" class="ft21">under the laws of a Contracting State </p>
<p style="position:absolute;top:531px;left:98px;white-space:nowrap" class="ft21">or a person that is (a) formed under </p>
<p style="position:absolute;top:552px;left:98px;white-space:nowrap" class="ft21">the laws of a Contracting State; (b) </p>
<p style="position:absolute;top:572px;left:98px;white-space:nowrap" class="ft21">established and maintained in that </p>
<p style="position:absolute;top:593px;left:98px;white-space:nowrap" class="ft21">State principally to administer or </p>
<p style="position:absolute;top:613px;left:98px;white-space:nowrap" class="ft21">provide pensions or similar remun-</p>
<p style="position:absolute;top:633px;left:98px;white-space:nowrap" class="ft21">eration; and (c) exempt from tax in </p>
<p style="position:absolute;top:654px;left:98px;white-space:nowrap" class="ft21">that State in respect of the activities </p>
<p style="position:absolute;top:674px;left:98px;white-space:nowrap" class="ft21">mentioned in (b), with the exception </p>
<p style="position:absolute;top:695px;left:98px;white-space:nowrap" class="ft21">of yield tax on pension funds (av-</p>
<p style="position:absolute;top:715px;left:98px;white-space:nowrap" class="ft21">kastningsskatten p� pensionsmedel) </p>
<p style="position:absolute;top:735px;left:98px;white-space:nowrap" class="ft21">in the case of Sweden; and real estate </p>
<p style="position:absolute;top:756px;left:98px;white-space:nowrap" class="ft21">gains tax (die Grundst�ckgewinn-</p>
<p style="position:absolute;top:776px;left:98px;white-space:nowrap" class="ft21">steuer) in the case of Switzerland. </p>
<p style="position:absolute;top:797px;left:98px;white-space:nowrap" class="ft21">Paragraph 8 of Article 10 of the </p>
<p style="position:absolute;top:817px;left:98px;white-space:nowrap" class="ft21">Convention further provides that the </p>
<p style="position:absolute;top:838px;left:98px;white-space:nowrap" class="ft21">competent authorities of the Con-</p>
<p style="position:absolute;top:858px;left:98px;white-space:nowrap" class="ft21">tracting States shall agree that a </p>
<p style="position:absolute;top:878px;left:98px;white-space:nowrap" class="ft21">pension fund qualifies under the </p>
<p style="position:absolute;top:899px;left:98px;white-space:nowrap" class="ft21">paragraph. </p>
<p style="position:absolute;top:409px;left:383px;white-space:nowrap" class="ft21">Enligt artikel 10 � 8 i avtalet </p>
<p style="position:absolute;top:432px;left:366px;white-space:nowrap" class="ft28">avses med uttrycket pensions</p>
<p style="position:absolute;top:429px;left:605px;white-space:nowrap" class="ft21">-</p>
<p style="position:absolute;top:452px;left:366px;white-space:nowrap" class="ft28">fond varje fond inom ramen f�r </p>
<p style="position:absolute;top:470px;left:366px;white-space:nowrap" class="ft21">socialf�rs�kringssystemet som �r </p>
<p style="position:absolute;top:491px;left:366px;white-space:nowrap" class="ft21">bildad enligt lagstiftningen i en </p>
<p style="position:absolute;top:511px;left:366px;white-space:nowrap" class="ft21">avtalsslutande stat eller person som </p>
<p style="position:absolute;top:531px;left:366px;white-space:nowrap" class="ft21">a) �r bildad enligt lagstiftningen i </p>
<p style="position:absolute;top:552px;left:366px;white-space:nowrap" class="ft21">en avtalsslutande stat, b) �r etab-</p>
<p style="position:absolute;top:572px;left:366px;white-space:nowrap" class="ft21">lerad i och administreras i denna </p>
<p style="position:absolute;top:593px;left:366px;white-space:nowrap" class="ft21">stat huvudsakligen f�r att f�rvalta </p>
<p style="position:absolute;top:613px;left:366px;white-space:nowrap" class="ft21">eller tillhandah�lla pensioner eller </p>
<p style="position:absolute;top:633px;left:366px;white-space:nowrap" class="ft21">liknande ers�ttning, och c) �r un-</p>
<p style="position:absolute;top:654px;left:366px;white-space:nowrap" class="ft21">dantagen fr�n beskattning i denna </p>
<p style="position:absolute;top:674px;left:366px;white-space:nowrap" class="ft21">stat p� s�dan verksamhet som anges </p>
<p style="position:absolute;top:695px;left:366px;white-space:nowrap" class="ft21">under b), med undantag f�r, s�vitt </p>
<p style="position:absolute;top:715px;left:366px;white-space:nowrap" class="ft21">avser Sverige, avkastningsskatten </p>
<p style="position:absolute;top:735px;left:366px;white-space:nowrap" class="ft21">p� pensionsmedel samt, s�vitt avser </p>
<p style="position:absolute;top:756px;left:366px;white-space:nowrap" class="ft21">Schweiz, skatten p� kapitalvinst p� </p>
<p style="position:absolute;top:776px;left:366px;white-space:nowrap" class="ft21">fast egendom (die Grundst�ckge-</p>
<p style="position:absolute;top:797px;left:366px;white-space:nowrap" class="ft21">winnsteuer). Enligt artikel 10 � 8 i </p>
<p style="position:absolute;top:817px;left:366px;white-space:nowrap" class="ft21">avtalet ska de beh�riga myndig-</p>
<p style="position:absolute;top:838px;left:366px;white-space:nowrap" class="ft21">heterna i de avtalsslutande staterna </p>
<p style="position:absolute;top:858px;left:366px;white-space:nowrap" class="ft21">tr�ffa �verenskommelse om huru-</p>
<p style="position:absolute;top:878px;left:366px;white-space:nowrap" class="ft21">vida en pensionsfond omfattas av </p>
<p style="position:absolute;top:899px;left:366px;white-space:nowrap" class="ft21">best�mmelsen. </p>
<p style="position:absolute;top:924px;left:115px;white-space:nowrap" class="ft21">With regard to paragraph 8 of </p>
<p style="position:absolute;top:944px;left:98px;white-space:nowrap" class="ft21">Article 10 of the Convention, it is </p>
<p style="position:absolute;top:964px;left:98px;white-space:nowrap" class="ft21">hereby agreed that upon request by a </p>
<p style="position:absolute;top:985px;left:98px;white-space:nowrap" class="ft21">pension fund, the competent </p>
<p style="position:absolute;top:1005px;left:98px;white-space:nowrap" class="ft21">authority of the Contracting State </p>
<p style="position:absolute;top:1026px;left:98px;white-space:nowrap" class="ft21">under the laws of which a pension </p>
<p style="position:absolute;top:1046px;left:98px;white-space:nowrap" class="ft21">fund was formed shall unilaterally </p>
<p style="position:absolute;top:1066px;left:98px;white-space:nowrap" class="ft21">issue a certificate stating that a </p>
<p style="position:absolute;top:1087px;left:98px;white-space:nowrap" class="ft21">pension fund qualifies as a pension </p>
<p style="position:absolute;top:1107px;left:98px;white-space:nowrap" class="ft21">fund under paragraph 8 of Article 10 </p>
<p style="position:absolute;top:1128px;left:98px;white-space:nowrap" class="ft21">of the Convention. Such certification </p>
<p style="position:absolute;top:924px;left:383px;white-space:nowrap" class="ft21">I fr�ga om artikel 10 � 8 i avtalet </p>
<p style="position:absolute;top:944px;left:366px;white-space:nowrap" class="ft21">�r parterna �verens om att, p� </p>
<p style="position:absolute;top:964px;left:366px;white-space:nowrap" class="ft21">beg�ran av en pensionsfond, ska </p>
<p style="position:absolute;top:985px;left:366px;white-space:nowrap" class="ft21">den beh�riga myndigheten i den </p>
<p style="position:absolute;top:1005px;left:366px;white-space:nowrap" class="ft21">avtalsslutande stat enligt vars lag-</p>
<p style="position:absolute;top:1026px;left:366px;white-space:nowrap" class="ft21">stiftning en pensionsfond bildats, </p>
<p style="position:absolute;top:1046px;left:366px;white-space:nowrap" class="ft21">ensidigt utf�rda intyg om att pen-</p>
<p style="position:absolute;top:1066px;left:366px;white-space:nowrap" class="ft21">sionsfonden �r en pensionsfond </p>
<p style="position:absolute;top:1087px;left:366px;white-space:nowrap" class="ft21">enligt artikel 10 � 8 i avtalet. S�dant </p>
<p style="position:absolute;top:1107px;left:366px;white-space:nowrap" class="ft21">intyg ska anses utg�ra en �verens-</p>
<p style="position:absolute;top:1128px;left:366px;white-space:nowrap" class="ft21">kommelse enligt artikel 10 � 8. Ett </p>
<p style="position:absolute;top:49px;left:709px;white-space:nowrap" class="ft29"><b>2018:1096</b></p>
</div>
<div id="page3-div" style="position:relative;width:892px;height:1262px;">
<img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:-1px;left:619px;white-space:nowrap" class="ft30"> </p>
<p style="position:absolute;top:1210px;left:98px;white-space:nowrap" class="ft30"> </p>
<p style="position:absolute;top:1126px;left:794px;white-space:nowrap" class="ft31">3 </p>
<p style="position:absolute;top:49px;left:676px;white-space:nowrap" class="ft32"><b>SFS </b></p>
<p style="position:absolute;top:51px;left:98px;white-space:nowrap" class="ft31">shall be deemed to constitute an </p>
<p style="position:absolute;top:71px;left:98px;white-space:nowrap" class="ft31">agreement under paragraph 8 of </p>
<p style="position:absolute;top:92px;left:98px;white-space:nowrap" class="ft31">Article 10. Such certificate shall </p>
<p style="position:absolute;top:112px;left:98px;white-space:nowrap" class="ft31">apply in respect to one calendar year; </p>
<p style="position:absolute;top:133px;left:98px;white-space:nowrap" class="ft31">in respect to the calendar years </p>
<p style="position:absolute;top:153px;left:98px;white-space:nowrap" class="ft31">20132016, however, one certificate </p>
<p style="position:absolute;top:173px;left:98px;white-space:nowrap" class="ft31">for the entire period may be issued. </p>
<p style="position:absolute;top:194px;left:98px;white-space:nowrap" class="ft31">Such certification by the issuing </p>
<p style="position:absolute;top:214px;left:98px;white-space:nowrap" class="ft31">State, may, with due consideration to </p>
<p style="position:absolute;top:235px;left:98px;white-space:nowrap" class="ft31">the procedural rules of the other </p>
<p style="position:absolute;top:255px;left:98px;white-space:nowrap" class="ft31">Contracting State, be subject to the </p>
<p style="position:absolute;top:275px;left:98px;white-space:nowrap" class="ft31">verification and ensuing rejection by </p>
<p style="position:absolute;top:296px;left:98px;white-space:nowrap" class="ft31">the competent authority of that other </p>
<p style="position:absolute;top:316px;left:98px;white-space:nowrap" class="ft31">Contracting State. </p>
<p style="position:absolute;top:51px;left:366px;white-space:nowrap" class="ft31">intyg ska g�lla f�r ett kalender�r. </p>
<p style="position:absolute;top:71px;left:366px;white-space:nowrap" class="ft31">Vad betr�ffar kalender�ren 2013</p>
<p style="position:absolute;top:92px;left:366px;white-space:nowrap" class="ft31">2016 f�r dock ett intyg som om-</p>
<p style="position:absolute;top:112px;left:366px;white-space:nowrap" class="ft31">fattar hela perioden utf�rdas. </p>
<p style="position:absolute;top:133px;left:366px;white-space:nowrap" class="ft31">Vidare ska g�lla att s�dant intyg av </p>
<p style="position:absolute;top:153px;left:366px;white-space:nowrap" class="ft31">den utf�rdande staten f�r, med </p>
<p style="position:absolute;top:173px;left:366px;white-space:nowrap" class="ft31">beaktande av den andra avtals-</p>
<p style="position:absolute;top:194px;left:366px;white-space:nowrap" class="ft31">slutande statens f�rfaranderegler, </p>
<p style="position:absolute;top:214px;left:366px;white-space:nowrap" class="ft31">granskas och till f�ljd av s�dan </p>
<p style="position:absolute;top:235px;left:366px;white-space:nowrap" class="ft31">granskning avvisas av den beh�riga </p>
<p style="position:absolute;top:255px;left:366px;white-space:nowrap" class="ft31">myndigheten i denna andra avtals-</p>
<p style="position:absolute;top:275px;left:366px;white-space:nowrap" class="ft31">slutande stat. </p>
<p style="position:absolute;top:341px;left:115px;white-space:nowrap" class="ft31">I further have the honour to </p>
<p style="position:absolute;top:361px;left:98px;white-space:nowrap" class="ft31">propose that if the above proposal is </p>
<p style="position:absolute;top:382px;left:98px;white-space:nowrap" class="ft31">acceptable for the Government of </p>
<p style="position:absolute;top:402px;left:98px;white-space:nowrap" class="ft31">Sweden, this Letter and your reply </p>
<p style="position:absolute;top:423px;left:98px;white-space:nowrap" class="ft31">thereto shall constitute an Agree-</p>
<p style="position:absolute;top:443px;left:98px;white-space:nowrap" class="ft31">ment between our two Governments </p>
<p style="position:absolute;top:463px;left:98px;white-space:nowrap" class="ft31">entering into force on the thirtieth </p>
<p style="position:absolute;top:484px;left:98px;white-space:nowrap" class="ft31">day after the date of reception of </p>
<p style="position:absolute;top:504px;left:98px;white-space:nowrap" class="ft31">notification in writing by the </p>
<p style="position:absolute;top:525px;left:98px;white-space:nowrap" class="ft31">Government of Sweden to the Swiss </p>
<p style="position:absolute;top:545px;left:98px;white-space:nowrap" class="ft31">Federal Council of the completion of </p>
<p style="position:absolute;top:565px;left:98px;white-space:nowrap" class="ft31">the procedures required by its law for </p>
<p style="position:absolute;top:586px;left:98px;white-space:nowrap" class="ft31">the entry into force of this Agree-</p>
<p style="position:absolute;top:606px;left:98px;white-space:nowrap" class="ft31">ment and shall apply to amounts paid </p>
<p style="position:absolute;top:627px;left:98px;white-space:nowrap" class="ft31">or credited on or after 1st January </p>
<p style="position:absolute;top:647px;left:98px;white-space:nowrap" class="ft31">2013. The Contracting States may, at </p>
<p style="position:absolute;top:668px;left:98px;white-space:nowrap" class="ft31">the request of either Contracting </p>
<p style="position:absolute;top:688px;left:98px;white-space:nowrap" class="ft31">State, review the scope and app-</p>
<p style="position:absolute;top:708px;left:98px;white-space:nowrap" class="ft31">lication of this Agreement, and if it </p>
<p style="position:absolute;top:729px;left:98px;white-space:nowrap" class="ft31">appears to either or both of the Con-</p>
<p style="position:absolute;top:749px;left:98px;white-space:nowrap" class="ft31">tracting States that the Agreement </p>
<p style="position:absolute;top:770px;left:98px;white-space:nowrap" class="ft31">should be renegotiated, such renego-</p>
<p style="position:absolute;top:790px;left:98px;white-space:nowrap" class="ft31">tiation shall be entered into without </p>
<p style="position:absolute;top:810px;left:98px;white-space:nowrap" class="ft31">undue delay. This Agreement shall </p>
<p style="position:absolute;top:831px;left:98px;white-space:nowrap" class="ft31">remain in force until terminated by a </p>
<p style="position:absolute;top:851px;left:98px;white-space:nowrap" class="ft31">Contracting State. Either Contrac-</p>
<p style="position:absolute;top:872px;left:98px;white-space:nowrap" class="ft31">ting State may terminate this Agree-</p>
<p style="position:absolute;top:892px;left:98px;white-space:nowrap" class="ft31">ment, through diplomatic channels, </p>
<p style="position:absolute;top:913px;left:98px;white-space:nowrap" class="ft31">by giving written notice of </p>
<p style="position:absolute;top:933px;left:98px;white-space:nowrap" class="ft31">termination. Such termination shall </p>
<p style="position:absolute;top:953px;left:98px;white-space:nowrap" class="ft31">become effective on the 1st day of </p>
<p style="position:absolute;top:974px;left:98px;white-space:nowrap" class="ft31">the month following the expiration </p>
<p style="position:absolute;top:994px;left:98px;white-space:nowrap" class="ft31">of a period of six months after the </p>
<p style="position:absolute;top:1015px;left:98px;white-space:nowrap" class="ft31">date of receipt of the written notice </p>
<p style="position:absolute;top:1035px;left:98px;white-space:nowrap" class="ft31">of termination. </p>
<p style="position:absolute;top:341px;left:383px;white-space:nowrap" class="ft31">Jag har vidare �ran att f�resl� att, </p>
<p style="position:absolute;top:361px;left:366px;white-space:nowrap" class="ft31">om detta f�rslag �r godtagbart f�r </p>
<p style="position:absolute;top:382px;left:366px;white-space:nowrap" class="ft31">Sveriges regering, detta brev och </p>
<p style="position:absolute;top:402px;left:366px;white-space:nowrap" class="ft31">ert svar ska utg�ra en �verens-</p>
<p style="position:absolute;top:423px;left:366px;white-space:nowrap" class="ft31">kommelse mellan v�ra tv� reger-</p>
<p style="position:absolute;top:443px;left:366px;white-space:nowrap" class="ft31">ingar, vilken tr�der i kraft den </p>
<p style="position:absolute;top:463px;left:366px;white-space:nowrap" class="ft31">trettionde dagen efter den dag d� </p>
<p style="position:absolute;top:484px;left:366px;white-space:nowrap" class="ft31">skriftlig underr�ttelse fr�n Sveriges </p>
<p style="position:absolute;top:504px;left:366px;white-space:nowrap" class="ft31">regering till Schweiziska </p>
<p style="position:absolute;top:525px;left:366px;white-space:nowrap" class="ft31">Edsf�rbundets regering, om att de </p>
<p style="position:absolute;top:545px;left:366px;white-space:nowrap" class="ft31">konstitutionella �tg�rder som kr�vs </p>
<p style="position:absolute;top:565px;left:366px;white-space:nowrap" class="ft31">f�r att �verenskommelsen ska tr�da </p>
<p style="position:absolute;top:586px;left:366px;white-space:nowrap" class="ft31">i kraft har vidtagits, tas emot, och </p>
<p style="position:absolute;top:606px;left:366px;white-space:nowrap" class="ft31">till�mpas p� belopp som betalas </p>
<p style="position:absolute;top:627px;left:366px;white-space:nowrap" class="ft31">eller tillgodof�rs den 1 januari 2013 </p>
<p style="position:absolute;top:647px;left:366px;white-space:nowrap" class="ft31">eller senare. De avtalsslutande </p>
<p style="position:absolute;top:668px;left:366px;white-space:nowrap" class="ft31">staterna kan, p� beg�ran av endera </p>
<p style="position:absolute;top:688px;left:366px;white-space:nowrap" class="ft31">avtalsslutande stat, granska till�mp-</p>
<p style="position:absolute;top:708px;left:366px;white-space:nowrap" class="ft31">ningsomr�det f�r och till�mpning-</p>
<p style="position:absolute;top:729px;left:366px;white-space:nowrap" class="ft31">en av �verenskommelsen och om </p>
<p style="position:absolute;top:749px;left:366px;white-space:nowrap" class="ft31">det f�r en eller b�da avtalsslutande </p>
<p style="position:absolute;top:770px;left:366px;white-space:nowrap" class="ft31">staterna framst�r som att �verens-</p>
<p style="position:absolute;top:790px;left:366px;white-space:nowrap" class="ft31">kommelsen b�r omf�rhandlas, ska </p>
<p style="position:absolute;top:810px;left:366px;white-space:nowrap" class="ft31">s�dan omf�rhandling inledas utan </p>
<p style="position:absolute;top:831px;left:366px;white-space:nowrap" class="ft31">osk�ligt dr�jsm�l. Denna �verens-</p>
<p style="position:absolute;top:851px;left:366px;white-space:nowrap" class="ft31">kommelse f�rblir i kraft tills den </p>
<p style="position:absolute;top:872px;left:366px;white-space:nowrap" class="ft31">s�gs upp av en avtalsslutande stat. </p>
<p style="position:absolute;top:892px;left:366px;white-space:nowrap" class="ft31">Endera avtalsslutande staten kan </p>
<p style="position:absolute;top:913px;left:366px;white-space:nowrap" class="ft31">s�ga upp �verenskommelsen p� </p>
<p style="position:absolute;top:933px;left:366px;white-space:nowrap" class="ft31">diplomatisk v�g genom skriftlig </p>
<p style="position:absolute;top:953px;left:366px;white-space:nowrap" class="ft31">underr�ttelse h�rom. I h�ndelse av </p>
<p style="position:absolute;top:974px;left:366px;white-space:nowrap" class="ft31">s�dan upps�gning upph�r �verens-</p>
<p style="position:absolute;top:994px;left:366px;white-space:nowrap" class="ft31">kommelsen att g�lla fr�n och med </p>
<p style="position:absolute;top:1015px;left:366px;white-space:nowrap" class="ft31">den f�rsta dagen i den m�nad som </p>
<p style="position:absolute;top:1035px;left:366px;white-space:nowrap" class="ft31">f�ljer efter utg�ngen av en period </p>
<p style="position:absolute;top:1056px;left:366px;white-space:nowrap" class="ft31">av sex m�nader efter det att den </p>
<p style="position:absolute;top:1076px;left:366px;white-space:nowrap" class="ft31">skriftliga underr�ttelsen om upp-</p>
<p style="position:absolute;top:1096px;left:366px;white-space:nowrap" class="ft31">s�gning tas emot. </p>
<p style="position:absolute;top:49px;left:709px;white-space:nowrap" class="ft35"><b>2018:1096</b></p>
</div>
<div id="page4-div" style="position:relative;width:892px;height:1262px;">
<img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:-1px;left:619px;white-space:nowrap" class="ft40"> </p>
<p style="position:absolute;top:1210px;left:98px;white-space:nowrap" class="ft40"> </p>
<p style="position:absolute;top:1126px;left:794px;white-space:nowrap" class="ft41">4 </p>
<p style="position:absolute;top:49px;left:676px;white-space:nowrap" class="ft42"><b>SFS </b></p>
<p style="position:absolute;top:51px;left:115px;white-space:nowrap" class="ft41">I avail myself of this opportunity </p>
<p style="position:absolute;top:71px;left:98px;white-space:nowrap" class="ft41">to renew to you, Dear Ms. Haggren, </p>
<p style="position:absolute;top:92px;left:98px;white-space:nowrap" class="ft41">the assurances of my highest con-</p>
<p style="position:absolute;top:112px;left:98px;white-space:nowrap" class="ft41">sideration. </p>
<p style="position:absolute;top:51px;left:383px;white-space:nowrap" class="ft41">Jag begagnar detta tillf�lle att </p>
<p style="position:absolute;top:71px;left:366px;white-space:nowrap" class="ft41">f�rs�kra er, Ms. Haggren, om min </p>
<p style="position:absolute;top:92px;left:366px;white-space:nowrap" class="ft41">utm�rkta h�gaktning. </p>
<p style="position:absolute;top:137px;left:98px;white-space:nowrap" class="ft43"> </p>
<p style="position:absolute;top:137px;left:366px;white-space:nowrap" class="ft43"> </p>
<p style="position:absolute;top:160px;left:98px;white-space:nowrap" class="ft41">Yours sincerely, </p>
<p style="position:absolute;top:180px;left:115px;white-space:nowrap" class="ft41"> </p>
<p style="position:absolute;top:200px;left:98px;white-space:nowrap" class="ft41">Pascal Duss </p>
<p style="position:absolute;top:221px;left:98px;white-space:nowrap" class="ft44"><i>Head of Section </i></p>
<p style="position:absolute;top:160px;left:366px;white-space:nowrap" class="ft41">H�gaktningsfullt </p>
<p style="position:absolute;top:180px;left:383px;white-space:nowrap" class="ft41"> </p>
<p style="position:absolute;top:200px;left:366px;white-space:nowrap" class="ft41">Pascal Duss </p>
<p style="position:absolute;top:221px;left:366px;white-space:nowrap" class="ft44"><i>Head of Section </i></p>
<p style="position:absolute;top:245px;left:98px;white-space:nowrap" class="ft41"> </p>
<p style="position:absolute;top:245px;left:366px;white-space:nowrap" class="ft41"> </p>
<p style="position:absolute;top:270px;left:98px;white-space:nowrap" class="ft41">I have the honour to acknowledge </p>
<p style="position:absolute;top:290px;left:98px;white-space:nowrap" class="ft41">receipt of your Letter of 8 December </p>
<p style="position:absolute;top:311px;left:98px;white-space:nowrap" class="ft41">2017 which reads as follows: </p>
<p style="position:absolute;top:270px;left:366px;white-space:nowrap" class="ft41">Jag har �ran att bekr�fta mottagan-</p>
<p style="position:absolute;top:290px;left:366px;white-space:nowrap" class="ft41">det av ert brev daterat den 8 decem-</p>
<p style="position:absolute;top:311px;left:366px;white-space:nowrap" class="ft41">ber 2017 som lyder enligt f�ljande. </p>
<p style="position:absolute;top:338px;left:115px;white-space:nowrap" class="ft46">I have </p>
<p style="position:absolute;top:335px;left:169px;white-space:nowrap" class="ft41">the honour receipt of </p>
<p style="position:absolute;top:356px;left:98px;white-space:nowrap" class="ft41">the written notice of termination. </p>
<p style="position:absolute;top:338px;left:383px;white-space:nowrap" class="ft46">Jag har �ran </p>
<p style="position:absolute;top:335px;left:491px;white-space:nowrap" class="ft41"> underr�ttel-</p>
<p style="position:absolute;top:358px;left:366px;white-space:nowrap" class="ft46">sen om upps�gning tas emot.</p>
<p style="position:absolute;top:356px;left:574px;white-space:nowrap" class="ft41"> </p>
<p style="position:absolute;top:380px;left:115px;white-space:nowrap" class="ft41">I have the honour to inform you </p>
<p style="position:absolute;top:401px;left:98px;white-space:nowrap" class="ft41">that the foregoing is acceptable to the </p>
<p style="position:absolute;top:421px;left:98px;white-space:nowrap" class="ft41">Government of Sweden. I further </p>
<p style="position:absolute;top:442px;left:98px;white-space:nowrap" class="ft41">have the honour to confirm that your </p>
<p style="position:absolute;top:462px;left:98px;white-space:nowrap" class="ft41">Letter together with this Letter in </p>
<p style="position:absolute;top:483px;left:98px;white-space:nowrap" class="ft41">reply shall constitute an Agreement </p>
<p style="position:absolute;top:503px;left:98px;white-space:nowrap" class="ft41">between our two Governments in </p>
<p style="position:absolute;top:523px;left:98px;white-space:nowrap" class="ft41">this matter. </p>
<p style="position:absolute;top:380px;left:383px;white-space:nowrap" class="ft41">Jag har �ran att bekr�fta att det </p>
<p style="position:absolute;top:401px;left:366px;white-space:nowrap" class="ft41">f�reg�ende kan godtas av Sveriges </p>
<p style="position:absolute;top:421px;left:366px;white-space:nowrap" class="ft41">regering. Jag har vidare �ran att be-</p>
<p style="position:absolute;top:442px;left:366px;white-space:nowrap" class="ft41">kr�fta att ert brev tillsammans med </p>
<p style="position:absolute;top:462px;left:366px;white-space:nowrap" class="ft41">detta svar ska utg�ra en �ver-</p>
<p style="position:absolute;top:482px;left:366px;white-space:nowrap" class="ft41">enskommelse mellan v�ra tv� re-</p>
<p style="position:absolute;top:503px;left:366px;white-space:nowrap" class="ft41">geringar i detta �rende. </p>
<p style="position:absolute;top:548px;left:115px;white-space:nowrap" class="ft41">I avail myself of this opportunity </p>
<p style="position:absolute;top:568px;left:98px;white-space:nowrap" class="ft41">to renew to you, Sir, the assurances </p>
<p style="position:absolute;top:589px;left:98px;white-space:nowrap" class="ft41">of my highest consideration. </p>
<p style="position:absolute;top:548px;left:383px;white-space:nowrap" class="ft41">Jag begagnar detta tillf�lle att </p>
<p style="position:absolute;top:568px;left:366px;white-space:nowrap" class="ft41">f�rs�kra er om min utm�rkta h�g-</p>
<p style="position:absolute;top:589px;left:366px;white-space:nowrap" class="ft41">aktning. </p>
<p style="position:absolute;top:614px;left:98px;white-space:nowrap" class="ft41"> </p>
<p style="position:absolute;top:614px;left:366px;white-space:nowrap" class="ft41"> </p>
<p style="position:absolute;top:638px;left:98px;white-space:nowrap" class="ft41">Linda Haggren </p>
<p style="position:absolute;top:659px;left:98px;white-space:nowrap" class="ft44"><i>Director-General </i></p>
<p style="position:absolute;top:638px;left:366px;white-space:nowrap" class="ft41">Linda Haggren </p>
<p style="position:absolute;top:659px;left:366px;white-space:nowrap" class="ft44"><i>Director-General </i></p>
<p style="position:absolute;top:681px;left:98px;white-space:nowrap" class="ft41"> </p>
<p style="position:absolute;top:49px;left:709px;white-space:nowrap" class="ft47"><b>2018:1096</b></p>
</div>
</div>
1
Svensk f�rfattningssamling
Lag
om �ndring i lagen (1987:1182) om
dubbelbeskattningsavtal mellan Sverige och Schweiz
Utf�rdad den 14 juni 2018
Enligt riksdagens beslut1 f�reskrivs i fr�ga om lagen (1987:1182) om
dubbelbeskattningsavtal mellan Sverige och Schweiz
dels att nuvarande bilaga ska betecknas bilaga 1,
dels att 1 � ska ha f�ljande lydelse,
dels att det ska inf�ras en ny paragraf, 3 �, och en ny bilaga, bilaga 2, av
f�ljande lydelse.
1 �2 Det avtal f�r undvikande av dubbelbeskattning betr�ffande skatter p�
inkomst och f�rm�genhet som Sverige och Schweiz undertecknade den
7 maj 1965 ska, tillsammans med det protokoll som �r fogat till avtalet och
som utg�r en del av detta, i den lydelse som avtalet har genom det protokoll
om �ndring i avtalet som undertecknades den 28 februari 2011, g�lla som
lag h�r i landet. Inneh�llet i avtalet och protokollet som fogats till avtalet
framg�r av bilaga 1 till denna lag. De skriftv�xlingar som framg�r av bilaga
1 och 2 till denna lag ska ocks� g�lla som lag h�r i landet.
3 �3 Ett �rende, som enligt artikel 10 � 8 i avtalet ska avg�ras genom
�verenskommelse mellan de beh�riga myndigheterna i de avtalsslutande
staterna, ska p� svensk sida handl�ggas av Skatteverket.
1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Lagen till�mpas i fr�ga om belopp som betalas eller tillgodof�rs den
1 januari 2013 eller senare.
P� regeringens v�gnar
MAGDALENA ANDERSSON
Claes Lundgren
(Finansdepartementet)
1
Prop. 2017/18:236, bet. 2017/18:SkU23, rskr. 2017/18:364.
2
Senaste lydelse 2012:234 (jfr 2012:538).
3
Tidigare 3 � upph�vd genom 2011:1329.
SFS 2018:1096
Publicerad
den 21 juni 2018
2
SFS
Bilaga 2
(�vers�ttning)
Skriftv�xling den 8 och 13 december
2017
I have the honour to propose on
behalf of the Swiss Federal Council
the following agreement between
our two Governments regarding
paragraph 8 of Article 10 of the
Convention between the Swiss
Confederation and the Kingdom of
Sweden for the avoidance of double
taxation with respect to taxes on
income and on capital signed on
7 May 1965 (hereinafter: the Con-
vention).
Jag har �ran att p� uppdrag av
Schweiziska Edsf�rbundet f�resl�
f�ljande �verenskommelse mellan
v�ra tv� regeringar r�rande artikel
10 � 8 i avtalet mellan Schweiziska
Edsf�rbundet och Konungariket
Sverige f�r undvikande av dubbel-
beskattning � inkomst och f�r-
m�genhet, undertecknat den 7 maj
1965 (i det f�ljande ben�mnt
avtalet).
According to paragraph 8 of
Article 10 of the Convention the
term pension fund means any fund
within the framework of the social
security system which is formed
under the laws of a Contracting State
or a person that is (a) formed under
the laws of a Contracting State; (b)
established and maintained in that
State principally to administer or
provide pensions or similar remun-
eration; and (c) exempt from tax in
that State in respect of the activities
mentioned in (b), with the exception
of yield tax on pension funds (av-
kastningsskatten p� pensionsmedel)
in the case of Sweden; and real estate
gains tax (die Grundst�ckgewinn-
steuer) in the case of Switzerland.
Paragraph 8 of Article 10 of the
Convention further provides that the
competent authorities of the Con-
tracting States shall agree that a
pension fund qualifies under the
paragraph.
Enligt artikel 10 � 8 i avtalet
avses med uttrycket pensions
-
fond varje fond inom ramen f�r
socialf�rs�kringssystemet som �r
bildad enligt lagstiftningen i en
avtalsslutande stat eller person som
a) �r bildad enligt lagstiftningen i
en avtalsslutande stat, b) �r etab-
lerad i och administreras i denna
stat huvudsakligen f�r att f�rvalta
eller tillhandah�lla pensioner eller
liknande ers�ttning, och c) �r un-
dantagen fr�n beskattning i denna
stat p� s�dan verksamhet som anges
under b), med undantag f�r, s�vitt
avser Sverige, avkastningsskatten
p� pensionsmedel samt, s�vitt avser
Schweiz, skatten p� kapitalvinst p�
fast egendom (die Grundst�ckge-
winnsteuer). Enligt artikel 10 � 8 i
avtalet ska de beh�riga myndig-
heterna i de avtalsslutande staterna
tr�ffa �verenskommelse om huru-
vida en pensionsfond omfattas av
best�mmelsen.
With regard to paragraph 8 of
Article 10 of the Convention, it is
hereby agreed that upon request by a
pension fund, the competent
authority of the Contracting State
under the laws of which a pension
fund was formed shall unilaterally
issue a certificate stating that a
pension fund qualifies as a pension
fund under paragraph 8 of Article 10
of the Convention. Such certification
I fr�ga om artikel 10 � 8 i avtalet
�r parterna �verens om att, p�
beg�ran av en pensionsfond, ska
den beh�riga myndigheten i den
avtalsslutande stat enligt vars lag-
stiftning en pensionsfond bildats,
ensidigt utf�rda intyg om att pen-
sionsfonden �r en pensionsfond
enligt artikel 10 � 8 i avtalet. S�dant
intyg ska anses utg�ra en �verens-
kommelse enligt artikel 10 � 8. Ett
2018:1096
3
SFS
shall be deemed to constitute an
agreement under paragraph 8 of
Article 10. Such certificate shall
apply in respect to one calendar year;
in respect to the calendar years
20132016, however, one certificate
for the entire period may be issued.
Such certification by the issuing
State, may, with due consideration to
the procedural rules of the other
Contracting State, be subject to the
verification and ensuing rejection by
the competent authority of that other
Contracting State.
intyg ska g�lla f�r ett kalender�r.
Vad betr�ffar kalender�ren 2013
2016 f�r dock ett intyg som om-
fattar hela perioden utf�rdas.
Vidare ska g�lla att s�dant intyg av
den utf�rdande staten f�r, med
beaktande av den andra avtals-
slutande statens f�rfaranderegler,
granskas och till f�ljd av s�dan
granskning avvisas av den beh�riga
myndigheten i denna andra avtals-
slutande stat.
I further have the honour to
propose that if the above proposal is
acceptable for the Government of
Sweden, this Letter and your reply
thereto shall constitute an Agree-
ment between our two Governments
entering into force on the thirtieth
day after the date of reception of
notification in writing by the
Government of Sweden to the Swiss
Federal Council of the completion of
the procedures required by its law for
the entry into force of this Agree-
ment and shall apply to amounts paid
or credited on or after 1st January
2013. The Contracting States may, at
the request of either Contracting
State, review the scope and app-
lication of this Agreement, and if it
appears to either or both of the Con-
tracting States that the Agreement
should be renegotiated, such renego-
tiation shall be entered into without
undue delay. This Agreement shall
remain in force until terminated by a
Contracting State. Either Contrac-
ting State may terminate this Agree-
ment, through diplomatic channels,
by giving written notice of
termination. Such termination shall
become effective on the 1st day of
the month following the expiration
of a period of six months after the
date of receipt of the written notice
of termination.
Jag har vidare �ran att f�resl� att,
om detta f�rslag �r godtagbart f�r
Sveriges regering, detta brev och
ert svar ska utg�ra en �verens-
kommelse mellan v�ra tv� reger-
ingar, vilken tr�der i kraft den
trettionde dagen efter den dag d�
skriftlig underr�ttelse fr�n Sveriges
regering till Schweiziska
Edsf�rbundets regering, om att de
konstitutionella �tg�rder som kr�vs
f�r att �verenskommelsen ska tr�da
i kraft har vidtagits, tas emot, och
till�mpas p� belopp som betalas
eller tillgodof�rs den 1 januari 2013
eller senare. De avtalsslutande
staterna kan, p� beg�ran av endera
avtalsslutande stat, granska till�mp-
ningsomr�det f�r och till�mpning-
en av �verenskommelsen och om
det f�r en eller b�da avtalsslutande
staterna framst�r som att �verens-
kommelsen b�r omf�rhandlas, ska
s�dan omf�rhandling inledas utan
osk�ligt dr�jsm�l. Denna �verens-
kommelse f�rblir i kraft tills den
s�gs upp av en avtalsslutande stat.
Endera avtalsslutande staten kan
s�ga upp �verenskommelsen p�
diplomatisk v�g genom skriftlig
underr�ttelse h�rom. I h�ndelse av
s�dan upps�gning upph�r �verens-
kommelsen att g�lla fr�n och med
den f�rsta dagen i den m�nad som
f�ljer efter utg�ngen av en period
av sex m�nader efter det att den
skriftliga underr�ttelsen om upp-
s�gning tas emot.
2018:1096
4
SFS
I avail myself of this opportunity
to renew to you, Dear Ms. Haggren,
the assurances of my highest con-
sideration.
Jag begagnar detta tillf�lle att
f�rs�kra er, Ms. Haggren, om min
utm�rkta h�gaktning.
Yours sincerely,
Pascal Duss
Head of Section
H�gaktningsfullt
Pascal Duss
Head of Section
I have the honour to acknowledge
receipt of your Letter of 8 December
2017 which reads as follows:
Jag har �ran att bekr�fta mottagan-
det av ert brev daterat den 8 decem-
ber 2017 som lyder enligt f�ljande.
I have
the honour receipt of
the written notice of termination.
Jag har �ran
underr�ttel-
sen om upps�gning tas emot.
I have the honour to inform you
that the foregoing is acceptable to the
Government of Sweden. I further
have the honour to confirm that your
Letter together with this Letter in
reply shall constitute an Agreement
between our two Governments in
this matter.
Jag har �ran att bekr�fta att det
f�reg�ende kan godtas av Sveriges
regering. Jag har vidare �ran att be-
kr�fta att ert brev tillsammans med
detta svar ska utg�ra en �ver-
enskommelse mellan v�ra tv� re-
geringar i detta �rende.
I avail myself of this opportunity
to renew to you, Sir, the assurances
of my highest consideration.
Jag begagnar detta tillf�lle att
f�rs�kra er om min utm�rkta h�g-
aktning.
Linda Haggren
Director-General
Linda Haggren
Director-General
2018:1096