SFS 2019:1141 Lag om ändring i lagen (2003:758) om skatteavtal mellan Sverige och Portugal

SFS2019-1141.pdf

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 �ndring i lagen (2003:758) om skatteavtal mellan Sverige och Portugal Utf�rdad den 21 november 2019 Enligt riksdagens beslut1 f�reskrivs att 1 � och bilagan till lagen (2003:758) om skatteavtal mellan Sverige och Portugal ska ha f�ljande lydelse. 1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst som Sverige och Portugal undertecknade den 29 augusti 2002, i den lydelse som detta har genom det protokoll om �ndring som undertecknades den 16 maj 2019, ska g�lla som lag h�r i landet. Avtalet �r avfattat p� svenska, portugisiska och engelska. Den svenska och den engelska texten framg�r av bilagan till denna lag. 1. Denna lag tr�der i kraft den dag som regeringen best�mmer. 2. Lagen till�mpas f�rsta g�ngen i fr�ga om a) k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare, b) andra skatter p� inkomst, p� skatt som tas ut f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare, och c) informationsutbyte enligt artikel 25 i avtalet, p� beg�ran som framst�lls den dag d� lagen tr�der i kraft eller senare oavsett till vilket �r beskattningsanspr�ket �r att h�nf�ra. 3. N�r det g�ller s�dana inkomster som avses i artikel 18 punkt 2 i avtalet och som �r f�rem�l f�r beskattning i den stat d�r den person som uppb�r inkomsten har hemvist enligt artikel 4 i avtalet, till�mpas lagen f�rsta g�ngen i fr�ga om a) k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari 2023 eller senare, b) andra skatter p� inkomst, p� skatt som tas ut f�r beskattnings�r som b�rjar den 1 januari 2023 eller senare. P� regeringens v�gnar PER BOLUND Claes Lundgren (Finansdepartementet) 1 Prop. 2019/20:5, bet. 2019/20:SkU6, rskr. 2019/20:33. SFS 2019:1141 Publicerad den 3 december 2019 </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 Bilaga2 Avtal mellan Konungariket Sverige och Portugisiska Repu- bliken f�r undvikande av dubbel- beskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst Convention between the Kingdom of Sweden and the Portuguese Republic for the avoidance of double taxation and the pre- vention of fiscal evasion with respect to taxes on income Konungariket Sverige och Portu- gisiska Republiken, som �nskar ing� ett avtal f�r undvikande av dubbel- beskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst, utan att skapa f�ruts�tt- ningar f�r icke-beskattning eller minskad skatt genom skatteflykt eller skatteundandragande (d�ri in- begripet genom s.k. treaty-shopping, som syftar till att personer med hemvist i en stat som inte �r part till detta avtal indirekt ska f� f�rm�ner enligt detta avtal), The Kingdom of Sweden and the Portuguese Republic, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, without creating opportunities for non- taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrange- ments aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States), har kommit �verens om f�ljande:3 have agreed as follows: KAPITEL I CHAPTER I AVTALETS TILL�MPNINGSOMR�DE SCOPE OF THE CONVENTION Artikel 1 Article 1 Personer p� vilka avtalet till�mpas Persons covered Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. This Convention shall apply to persons who are residents of one or both of the Contracting States. Artikel 2 Article 2 Skatter som omfattas av avtalet Taxes covered 1. Detta avtal till�mpas p� skatter p� inkomst som p�f�rs f�r en avtalsslutande stats, dess politiska eller administrativa underavdelning- ars eller lokala myndigheters r�k- 1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political or administrative subdivi- sions or local authorities, irrespec- 2 �ndringen inneb�r bl.a. att den svenska texten anges i v�nsterspalten och den engelska texten i h�gerspalten. 3 Avtalets ingress har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </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 ning oberoende av det s�tt p� vilket skatterna tas ut. tive of the manner in which they are levied. 2. Med skatter p� inkomst f�rst�s alla skatter som tas ut p� inkomst i dess helhet eller p� delar av inkomst, d�ri inbegripet skatter p� vinst p� grund av �verl�telse av l�s eller fast egendom, samt skatter p� v�rde- stegring. 2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property as well as taxes on capital appreciation. 3. De f�r n�rvarande utg�ende skatter p� vilka detta avtal till�mpas �r: 3. The existing taxes to which the Convention shall apply are: a)4 i Portugal: a) in the case of Portugal: 1. skatten p� fysiska personers inkomst (Imposto sobre o Rendimento das Pessoas Singulares IRS), (i) The personal income tax (Imposto sobre o Rendimento das Pessoas Singulares IRS); 2. skatten p� bolags inkomster (Imposto sobre o Rendimento das Pessoas Coletivas IRC), (ii) The corporate income tax (Imposto sobre o Rendimento das Pessoas Coletivas IRC); 3. till�ggsskatten p� skatten p� bolags inkomster (derramas), (iii) The surtaxes on corporate income tax (derramas); (i det f�ljande ben�mnda portu- gisisk skatt); (hereinafter referred to as Portuguese tax); b) i Sverige: b) in the case of Sweden: 1. den statliga inkomstskatten, (i) The National income tax (den statliga inkomstskatten), 2. kupongskatten, (ii) The withholding tax on dividends (kupongskatten), 3. den s�rskilda inkomstskatten f�r utomlands bosatta, (iii) The income tax on non- residents (den s�rskilda inkomst- skatten f�r utomlands bosatta), 4. den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., och (iv) The income tax on non- resident artistes and athletes (den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl.), 5. den kommunala inkomst- skatten, (v) The municipal income tax (den kommunala inkomstskatten), (i det f�ljande ben�mnda svensk skatt). (hereinafter referred to as Swedish tax). 4. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter underteck- nandet av avtalet p�f�rs vid sidan av eller i st�llet f�r de skatter som anges i punkt 3. De beh�riga myndig- heterna i de avtalsslutande staterna skall meddela varandra de v�sentliga 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the taxes referred to in paragraph 3. The competent author- ities of the Contracting States shall notify each other of any substantial 4 Artikel 2 punkt 3 a) har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </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 �ndringar som gjorts i respektive skattelagstiftning. changes which have been made in their respective taxation laws. KAPITEL II CHAPTER II DEFINITIONER DEFINITIONS Artikel 3 Article 3 Allm�nna definitioner General definitions 1. Om inte sammanhanget f�ran- leder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: 1. For the purposes of this Convention, unless the context otherwise requires: a) Portugal avser Portugisiska Republikens territorium p� den Europeiska kontinenten, Azorernas och Madeiras arkipelager, respek- tive territorialvatten och varje annan zon �ver vilken Portugisiska Repu- bliken i �verensst�mmelse med portugisisk lag och folkr�ttens regler �ger ut�va suver�na r�ttigheter eller jurisdiktion i syfte att utforska och utnyttja, bevara och f�rvalta natur- tillg�ngarna, s�v�l levande som d�da, i vattnet ovanf�r havsbottnen, p� havsbottnen eller i dess underlag; a) the term Portugal means the territory of the Portuguese Republic situated in the European Continent, the Archipelagoes of Azores and Madeira, the respective territorial sea and any other zone in which, according to Portuguese and Inter- national Law, the Portuguese Republic has sovereign rights or jurisdiction for the purpose of exploring and exploiting, conserving and managing the natural resources, whether living or non-living, of the waters superjacent to the sea-bed and of the sea-bed and its subsoil; b) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�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 juris- diktion; 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 exer- cises sovereign rights or jurisdiction; c) en avtalsslutande stat och den andra avtalsslutande staten avser Portugal eller Sverige, bero- ende p� sammanhanget; de avtals- slutande staterna avser Portugal och Sverige; c) the terms a Contracting State and the other Contracting State mean Portugal or Sweden, as the context requires; the term the Con- tracting States means Portugal and Sweden; d) person inbegriper fysisk person, bolag och annan samman- slutning; d) the term person includes an individual, a company and any other body of persons; e) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juridisk person; e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; f) f�retag i en avtalsslutande stat och f�retag i den andra avtals- f) the terms enterprise of a Con- tracting State and enterprise of the 2019:1141 </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 slutande staten avser f�retag som bedrivs av person med hemvist i en avtalsslutande stat respektive f�re- tag som bedrivs av person med hemvist i den andra avtalsslutande staten; other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; g) internationell trafik avser transport med skepp eller luftfartyg som anv�nds av f�retag i en avtals- slutande stat utom d� skeppet eller luftfartyget anv�nds uteslutande mellan platser i den andra avtals- slutande staten; g) the term international traffic means any transport by ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Con- tracting State; h) medborgare avser: h) the term national means: 1) fysisk person som har med- borgarskap i en avtalsslutande stat, (1) all individuals possessing the nationality of a Contracting State; 2) juridisk person, association eller annan sammanslutning som bildats enligt den lagstiftning som g�ller i en avtalsslutande stat; (2) any legal person, association or other entity deriving its status as such from the laws in force in a Contracting State; i) beh�rig myndighet avser: i) the term competent authority means: 1)5 i Portugal: finansministern, generaldirekt�ren f�r skatte- och tullmyndigheten eller deras befull- m�ktigade ombud, (1) In the case of Portugal: the Minister of Finance, the Director General of the Tax and Customs Authority or their authorised repre- sentative; 2) i Sverige: finansministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mp- ningen av detta avtal. (2) in the case of Sweden, the Minister of Finance, his authorized representative or the authority which is designated as a competent author- ity for the purposes of this Conven- tion. 2. D� en avtalsslutande stat till�mpar avtalet vid en viss tidpunkt anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den statens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till�mpas och skall den betydelse uttrycket har enligt g�llande skattelagstiftning i n�mnda stat �ga f�retr�de framf�r den betydelse uttrycket har enligt n�gon annan lagstiftning i denna stat. 2. As regards the application of the Convention at any time by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. 5 Artikel 3 punkt 1 i) 1) har f�tt denna lydelse genom protokollet den 16 maj 2019. 2019:1141 </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 Artikel 4 Article 4 Hemvist Resident 1. Vid till�mpningen av detta avtal avser uttrycket person med hemvist i en avtalsslutande stat person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av domicil, bos�ttning, plats f�r f�retagsledning eller annan lik- nande omst�ndighet och innefattar ocks� denna stat, dess offentlig- r�ttsliga organ eller institutioner, politiska eller administrativa under- avdelningar och lokala myndigheter. Detta uttryck inbegriper emellertid inte person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat. Uttrycket inbegriper emellertid dessutom svenskt handelsbolag, dock endast i den utstr�ckning handelsbolagets inkomst �r skattepliktig i Sverige p� samma s�tt som inkomst som f�rv�rvas av en person med hemvist d�r, antingen hos handelsbolaget eller hos dess del�gare. 1. For the purposes of this Con- vention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State, any governmen- tal body or agency, political or administrative subdivision or local authority thereof. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State. However, this term applies also in the case of a Swedish partnership, but only to the extent that the income derived by such partnership is sub- ject to tax in Sweden as the income of a resident, either in its hands or in the hands of its partners. 2. D� p� grund av best�mmel- serna i punkt 1 fysisk person har hemvist i b�da avtalsslutande sta- terna, best�ms hans hemvist p� f�ljande s�tt: 2. Where by reason of the provi- sions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: a) han anses ha hemvist endast i den stat d�r han har en bostad som stadigvarande st�r till hans f�r- fogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist endast i den stat med vilken hans personliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnadsintressena); a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); b) om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfo- gande, anses han ha hemvist endast i den stat d�r han stadigvarande vistas; b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; c) om han stadigvarande vistas i b�da staterna eller om han inte vistas stadigvarande i n�gon av dem, anses c) if he has an habitual abode in both States or in neither of them, he 2019:1141 </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 han ha hemvist endast i den stat d�r han �r medborgare; shall be deemed to be a resident only of the State of which he is a national; d) om han �r medborgare i b�da staterna eller om han inte �r med- borgare i n�gon av dem, skall de beh�riga myndigheterna i de avtals- slutande staterna avg�ra fr�gan ge- nom �msesidig �verenskommelse. d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. D� p� grund av best�m- melserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, skall de be- h�riga myndigheterna s�ka avg�ra fr�gan genom �msesidig �verens- kommelse. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the com- petent authorities of the Contracting States shall endeavour to settle the question by mutual agreement. Artikel 56 Article 5 Fast driftst�lle Permanent establishment 1. Vid till�mpningen av detta av- tal avser uttrycket fast driftst�lle en stadigvarande plats f�r aff�rs- verksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 1. For the purposes of this Convention, the term permanent establishment means a fixed place f business through which the business of an enterprise is wholly or partly carried on. 2. Uttrycket fast driftst�lle innefattar s�rskilt: 2. The term permanent estab- lishment includes especially: a) plats f�r f�retagsledning, a) a place of management; b) filial, b) a branch; c) kontor, c) an office; d) fabrik, d) a factory; e) verkstad, och e) a workshop; and f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvin- ning av naturtillg�ngar. f) a mine, an oil or gas well, a quarry or any other place of extrac- tion of natural resources. 3. Plats f�r byggnads-, anl�gg- nings- eller installationsverksamhet utg�r fast driftst�lle endast om verksamheten p�g�r l�ngre tid �n tolv m�nader. 3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket fast driftst�lle inte innefatta: 4. Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include: a) anv�ndningen av anordningar uteslutande f�r lagring, utst�llning a) the use of facilities solely for the purpose of storage, display or 6 Artikel 5 har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </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 eller utl�mnande av f�retaget till- h�riga varor, delivery of goods or merchandise belonging to the enterprise; b) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r lagring, utst�llning eller utl�m- nande, b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; c) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r bearbetning eller f�r�dling genom annat f�retags f�rsorg, c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslu- tande f�r ink�p av varor eller inh�mtande av upplysningar f�r f�retaget, d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; e) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslu- tande f�r att f�r f�retaget bedriva annan verksamhet av f�rberedande eller bitr�dande art, e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslu- tande f�r n�gon kombination av verksamheter som anges i a) till e) ovan, under f�ruts�ttning att hela den verksamhet som bedrivs fr�n den stadigvarande platsen f�r aff�rs- verksamhet p� grund av denna kom- bination �r av f�rberedande eller bitr�dande art. f) the maintenance of a fixed place of business solely for any combi- nation of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Punkt 4 till�mpas inte p� en stadigvarande plats f�r aff�rsverk- samhet som anv�nds eller innehas av ett f�retag, om samma f�retag eller ett n�rst�ende f�retag bedriver aff�rsverksamhet p� samma plats eller p� annan plats i samma avtals- slutande stat och 5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activi- ties at the same place or at another place in the same Contracting State and a) denna plats eller annan plats utg�r fast driftst�lle f�r f�retaget eller det n�rst�ende f�retaget enligt best�mmelserna i denna artikel, eller a) that place or other place constitutes a permanent establish- ment for the enterprise or the closely related enterprise under the provi- sions of this Article, or b) den samlade verksamhet som bedrivs genom en kombination av verksamheter av dessa tv� f�retag p� samma plats, eller av samma f�retag eller n�rst�ende f�retag p� de tv� platserna, inte �r av f�rberedande eller bitr�dande art, b) the overall activity resulting from the combination of the acivities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary char- acter, f�rutsatt att den aff�rsverksamhet som bedrivs av de tv� f�retagen p� provided that the business activi- ties carried on by the two enterprises 2019:1141 </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 samma plats, eller av samma f�retag eller n�rst�ende f�retag p� de tv� platserna, utg�r kompletterande funktioner som �r en del av en sam- manh�ngande aff�rsverksamhet. at the same place, or by the same enterprise or closely related enter- prises at the two places, constitute complementary functions that are part of a cohesive business operation. 6. Om en person �r verksam i en avtalsslutande stat f�r ett f�retags r�kning och d�rvid regelm�ssigt ing�r avtal eller regelm�ssigt har den huvudsakliga funktion som leder till att s�dana avtal ing�s som rutinm�ssigt ing�s av f�retaget utan materiella f�r�ndringar, och dessa avtal ing�s 6. Notwithstanding the provisions of paragraphs 1 and 2 but subject to the provisions of paragraph 7, where a person is acting in a Contracting State on behalf of an enterprise and, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the con- clusion of contracts that are rou- tinely concluded without material modification by the enterprise, and these contracts are a) i f�retagets namn, eller a) in the name of the enterprise, or b) f�r �verf�ring av �gande av egendom eller beviljande av r�tten att nyttja egendom som innehas av f�retaget eller som f�retaget har r�tt att nyttja, eller b) for the transfer of the owner- ship of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use, or c) f�r tillhandah�llandet av tj�n- ster fr�n f�retaget, c) for the provision of services by that enterprise, ska f�retaget utan hinder av best�mmelserna i punkterna 1 och 2, men med beaktande av best�m- melserna i punkt 7 anses ha fast driftst�lle i denna stat i fr�ga om den verksamhet som personen bedriver f�r f�retaget. Detta g�ller dock inte om den verksamhet som personen bedriver �r begr�nsad till s�dan som anges i punkt 4 och som om den skulle ut�vas fr�n en stadigvarande plats f�r aff�rsverksamhet (med undantag f�r s�dan stadigvarande plats f�r aff�rsverksamhet som avses i punkt 5) inte skulle g�ra denna stadigvarande plats f�r aff�rsverk- samhet till fast driftst�lle enligt best�mmelserna i n�mnda punkt. that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business (other than a fixed place of business to which paragraph 5 would apply), would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 7. Ett f�retag anses inte ha fast driftst�lle i en avtalsslutande stat endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna stat genom f�rmedling av m�klare, kommission�r eller annan obero- ende representant, under f�rut- s�ttning att s�dan person d�rvid 7. An enterprise shall not be deemed to have a permanent estab- lishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting 2019:1141 </div> <div id="page10-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS bedriver sin sedvanliga aff�rsverk- samhet. in the ordinary course of their business. 8. Den omst�ndigheten att ett bolag med hemvist i en avtals- slutande stat kontrollerar eller kontrolleras av ett bolag med hem- vist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rs- verksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� annat s�tt), medf�r inte i och f�r sig att n�gotdera bolaget utg�r fast driftst�lle f�r det andra. 8. The fact that a company which is a resident of a Contracting State controls or is controlled by a com- pany which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent estab- lishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. 9. Vi till�mpningen av denna arti- kel ska ett f�retag anses n�rst�ende till ett f�retag om, med beaktande av alla relevanta fakta och om- st�ndigheter, det ena kontrollerar det andra eller b�da f�retagen kon- trolleras av samma personer eller f�retag. Ett f�retag anses under alla omst�ndigheter vara n�rst�ende till ett f�retag om det ena direkt eller indirekt innehar mer �n 50 procent av �garandelarna i det andra (eller, i fr�ga om ett bolag, mer �n 50 procent av det sammanlagda r�ste- talet och v�rdet av bolagets andelar eller aktiekapital) eller om en person eller ett annat f�retag direkt eller indirekt innehar mer �n 50 procent av �garandelarna (eller, i fr�ga om ett bolag, mer �n 50 procent av det sammanlagda r�stetalet och v�rdet av bolagets andelar eller aktie- kapital) i b�da f�retagen. 9. For the purposes of this Article, an enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, an enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the bene- ficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the companys shares or of the beneficial equity interest in the company) or if a person or another enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the companys shares or of the beneficial equity interest in the company) in the two enterprises. KAPITEL III CHAPTER III BESKATTNING AV INKOMST TAXATION OF INCOME Artikel 6 Article 6 Inkomst av fast egendom Income from immovable property 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripet inkomst av lantbruk eller skogsbruk) bel�gen i den andra 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in 2019:1141 </div> <div id="page11-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS avtalsslutande staten, f�r beskattas i denna andra stat. the other Contracting State may be taxed in that other State. 2. Uttrycket fast egendom har den betydelse som uttrycket har enligt lagstiftningen i den avtals- slutande stat d�r egendomen �r bel�gen. Uttrycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privat- r�tten om fast egendom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineral- f�rekomst, k�lla eller annan natur- tillg�ng. Skepp och luftfartyg anses inte vara fast egendom. 2. The term immovable prop- erty shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, buildings, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller annan anv�ndning av fast egendom. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. Best�mmelserna i punkt 1 till�mpas ocks� p� inkomst av l�s egendom eller fr�n inkomst av till- handah�llandet av tj�nster som har samband med brukandet eller r�tten att bruka fast egendom som, enligt skattelagstiftningen i den avtals- slutande stat i vilken den fasta egendomen �r bel�gen, innefattas i inkomst av fast egendom. The provisions of paragraph 1 shall also apply to income from movable property or income derived from services connected with the use or the right to use immovable property which, under the taxation law of the Contracting State in which the property in question is situated, is assimilated to income from immovable property. 4. Best�mmelserna i punkterna 1 och 3 till�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och p� inkomst av fast egendom som anv�nds vid sj�lvst�ndig yrkesut- �vning. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent perso- nal services. Artikel 7 Article 7 Inkomst av r�relse Business profits 1. Inkomst av r�relse, som f�retag i en avtalsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enter- 2019:1141 </div> <div id="page12-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS inte f�retaget bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets inkomst beskattas i den andra staten, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. prise carries on business in the other Contracting State through a perma- nent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Om f�retag i en avtalsslutande stat bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder annat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat, om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff�rer med det f�retag till vilket driftst�llet h�r. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent estab- lishment situated therein, there shall in each Contracting State be attributed to that permanent estab- lishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent estab- lishment. 3. Vid best�mmandet av fast driftst�lles inkomst f�r avdrag g�ras f�r utgifter som uppkommit f�r det fasta driftst�llet, h�runder inbe- gripna utgifter f�r f�retagets ledning och allm�nna f�rvaltning, oavsett om utgifterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. 3. In the determination of the profits of a permanent establish- ment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent estab- lishment is situated or elsewhere. 4. Inkomst h�nf�rs inte till fast driftst�lle endast av den anledningen att varor ink�ps genom det fasta driftst�llets f�rsorg f�r f�retaget. 4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 5. Vid till�mpningen av f�reg�- ende punkter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 5. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent estab- lishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 2019:1141 </div> <div id="page13-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 6. Ing�r i inkomst av r�relsein- komst som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i denna artikel. 6. Where profits include items of income which are dealt with sepa- rately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. Artikel 8 Article 8 Sj�fart och luftfart Shipping and air transport 1. Inkomst som f�rv�rvas av f�retag i en avtalsslutande stat ge- nom anv�ndningen av skepp eller luftfartyg i internationell trafik be- skattas endast i denna stat. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en internationell driftsorganisation. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint busi- ness or an international operating agency. Artikel 9 Article 9 F�retag med intressegemenskap Associated enterprises 1. I fall d� 1. Where: a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrollen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller a) an enterprise of a Contracting State participates directly or indi- rectly in the management, control or capital of an enterprise of the other Contracting State, or b) samma personer direkt eller indirekt deltar i ledningen eller kontrollen av s�v�l ett f�retag i en avtalsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. b) the same persons participate directly or indirectly in the manage- ment, control or capital of an enterprise of a Contracting State and an enterprise of the other Contract- ing State, Om mellan f�retagen i fr�ga om handelsf�rbindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra oberoende f�retag, f�r all inkomst, som utan s�dana villkor skulle ha tillkommit det ena f�retaget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�k- nas i detta f�retags inkomst och be- skattas i �verensst�mmelse d�rmed. and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2019:1141 </div> <div id="page14-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS 2. I fall d� en avtalsslutande stat i inkomsten f�r ett f�retag i denna stat inr�knar och i �verensst�mmelse d�rmed beskattar inkomst, f�r vilken ett f�retag i den andra avtalsslutande staten beskattats i denna andra stat, samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i den f�rstn�mnda staten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�retag, skall denna andra stat genomf�ra vederb�rlig justering av det skattebelopp som p�f�rts f�r inkomsten d�r om denna andra stat finner justeringen ber�ttigad. Vid s�dan justering iakttas �vriga best�mmelser i detta avtal och de beh�riga myndigheterna i de avtals- slutande staterna �verl�gger vid behov med varandra. 2. Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the con- ditions made between the two enter- prises had been those which would have been made between indepen- dent enterprises, then that other State shall make an appropriate adjust- ment to the amount of the tax charged therein on those profits where that other State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. Artikel 10 Article 10 Utdelning Dividends 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar ut- delningen har hemvist, enligt lag- stiftningen i denna stat, men om den som har r�tt till utdelningen har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga 10 procent av utdelningens brutto- belopp. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. Best�mmelserna i f�reg�ende mening skall inte till�mpas p� utdelning som betalas av ett bolag med hemvist i en avtalsslutande stat till ett bolag med hemvist i den andra avtalsslutande staten p� vilka best�mmelserna i Direktivet om ett gemensamt beskattningssystem f�r moderbolag och dotterbolag hem- The provisions of the previous sentence shall not apply with respect to dividends paid by a company which is a resident of a Contracting State to a company which is a resident of the other Contracting State with respect to which the provisions of the Directive on the common system of taxation appli- 2019:1141 </div> <div id="page15-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS mah�rande i olika medlemsstater (2011/96/EU) i den lydelse det framdeles kan f� genom att �ndras, �r till�mpliga.7 cable in the case of parent com- panies and subsidiaries of different Member States (2011/96/EU) as it may be changed from time to time, are applicable. De beh�riga myndigheterna i de avtalsslutande staterna kan tr�ffa �verenskommelse om s�ttet att ge- nomf�ra dessa begr�nsningar. The competent authorities of the Contracting States may by mutual agreement settle the mode of appli- cation of this limitation. Best�mmelserna i denna punkt ber�r inte bolagets beskattning f�r den vinst av vilken utdelningen betalas. This paragraph shall not affect the taxation of the company in respect of the profits out of which the divi- dends are paid. 3. Med uttrycket utdelning f�rst�s i denna artikel inkomst av aktier, andelsbevis eller andra liknande bevis, gruvaktier, stiftar- andelar eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag, som enligt lagstift- ningen i den stat d�r det utdelande bolaget har hemvist vid beskatt- ningen behandlas p� samma s�tt som inkomst av aktier. 3. The term dividends as used in this Article means income from shares, jouissance shares or jouissance rights, mining shares, founders shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. Uttrycket utdelning i denna artikel innefattar ocks� vinst som betalas genom ett arrangemang med andel i vinst (associa��o em par- ticipa��o). The term dividends as used in this Article also comprises profits paid under an arrangement for par- ticipation in profits (associa��o em participa��o). 4. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om den som har r�tt till utdelningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, d�r bolaget som betalar utdelningen har hemvist, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den andel p� grund av vilken utdelningen betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent estab- lishment situated therein, or per- forms in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 7 Artikel 10 punkt 2 andra stycket har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </div> <div id="page16-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 16 SFS 5. Om bolag med hemvist i en avtalsslutande stat f�rv�rvar in- komst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra stat, och ej heller p� bolagets icke utdelade vinst ta ut en skatt som utg�r p� bolagets icke utdelade vinst, �ven om utdelningen eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a per- manent establishment or a fixed base situated in that other State nor subject the companys undistributed profits to a tax on the companys undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. Artikel 11 Article 11 R�nta Interest 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. R�ntan f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstift- ningen i denna stat, men om den som har r�tt till r�ntan har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga 10 procent av r�ntans bruttobelopp. De beh�riga myndigheterna i de avtalsslutande staterna kan tr�ffa �verenskommelse om s�ttet att genomf�ra dessa begr�nsningar. 2. However, such interest may also be taxed in the Contracting State in which it arises and accord- ing to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The compe- tent authorities of the Contracting States may by mutual agreement settle the mode of application of this limitation. 3. R�nta som anges i punkt 1 beskattas, utan hinder av best�m- melserna i punkt 2, endast i den avtalsslutande stat d�r den som har r�tt till r�ntan har hemvist om n�gon av f�ljande f�ruts�ttningar �r uppfylld; 3. Notwithstanding the provisions of paragraph 2 interest, mentioned in paragraph 1, shall be taxable only in the Contracting State where the beneficial owner of the interest is a resident if one of the following requirements is fulfilled; a) den som betalar eller tar emot r�ntan �r en avtalsslutande stat, dess (a) the payer or the recipient of the interest is the Contracting State 2019:1141 </div> <div id="page17-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 17 SFS offentligr�ttsliga organ, politiska eller administrativa underavdelning eller lokala myndighet eller centralbanken i en avtalsslutande stat, itself, a statutory body, a political or administrative subdivision or a local authority thereof or the Central Bank of a Contracting State; b)8 r�ntan betalas p� grund av ett l�n som beviljats av Ag�ncia para a Competitividade e Inova��o (IAPMEI), Ag�ncia para o Investi- mento e Com�rcio Externo de Portugal (AICEP), Companhia de Seguro de Cr�ditos (COSEC), eller av en annan institution av offentlig- r�ttslig karakt�r med syfte att fr�mja export eller utveckling, (b) The interest is paid in respect of a loan granted by Ag�ncia para a Competitividade e Inova��o (IAPMEI), Ag�ncia para o Investi- mento e Com�rcio Externo de Portugal (AICEP), Companhia de Seguro de Cr�ditos (COSEC) or any other institution of a public character with the objective to promote exports or development; c) r�ntan betalas p� grund av ett l�n beviljat av Styrelsen f�r in- ternationellt utvecklingssamarbete (SIDA), AB Svensk Exportkredit (SEK), Swedfund International AB, Exportkreditn�mnden, eller av en annan institution av offentligr�ttslig karakt�r med syfte att fr�mja export eller utveckling, (c) the interest is paid in respect of a loan granted by The Swedish International Development Coop- eration Agency (SIDA), The Swe- dish Export Credit Corporation (SEK), Swedfund International AB, The Swedish Export Credits Guar- antee Board (Exportkreditn�mnden) or any other institution of a public character with the objective to promote exports or development; d) r�ntan betalas p� grund av ett l�n beviljat av en annan finansiell institution som de beh�riga myn- digheterna i de avtalsslutande stat- erna tr�ffar �verenskommelse om. (d) the interest is paid in respect of a loan granted by any other financial institution which may be agreed upon between the competent author- ities of the Contracting States. 4. Med uttrycket r�nta f�rst�s i denna artikel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egendom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket avser s�rskilt inkomst av v�rdepapper som utf�rdats av staten och inkomst av obligationer eller debentures, d�ri inbegripet agiobelopp och vinster som h�nf�r sig till s�dana v�rdepapper, obliga- tioner eller debentures, liksom varje annan inkomst som innefattas i inkomst av utl�nade pengar enligt skattelagstiftningen i den stat vari- fr�n inkomsten h�rr�r. Straffavgift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna artikel. 4. The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtors profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures as well as all other income assimilated to income from money lent by the taxation law of the State in which the income arises. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. 8 Artikel 11 punkt 3 b) har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </div> <div id="page18-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 18 SFS 5. Best�mmelserna i punkterna 1, 2 och 3 till�mpas inte, om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respek- tive artikel 14. 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State inde- pendent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively con- nected with such permanent estab- lishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. R�nta anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r en person med hemvist i denna stat. Om emellertid den person som betalar r�ntan, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigvarande anord- ning i samband med vilken den skuld uppkommit f�r vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigvarande anordningen, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebt- edness on which the interest is paid was incurred, and such interest is borne by such permanent estab- lishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan person r�ntebeloppet, med h�nsyn till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iaktta- gande av �vriga best�mmelser i detta avtal. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. 2019:1141 </div> <div id="page19-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 19 SFS Artikel 12 Article 12 Royalty Royalties 1. Royalty, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 1. Royalties arising in a Contract- ing State and paid to a resident of the other Contracting State may be taxed in that other State. 2. S�dan royalty f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstiftningen i denna stat, men om den som har r�tt till royaltyn har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga 10 procent av royaltyns bruttobelopp. De beh�riga myndigheterna i de avtalsslutande staterna kan tr�ffa �verenskommelse om s�ttet att genomf�ra dessa begr�nsningar. 2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Con- tracting States may by mutual agree- ment settle the mode of application of this limitation. 3. Med uttrycket royalty f�rst�s i denna artikel varje slags betalning som tas emot s�som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja upphovsr�tt till litter�rt, konstn�rligt eller vetenskapligt verk, h�ri inbegripet biograffilm och film eller band f�r radio- eller televi- sionsuts�ndning, patent, varum�rke, m�nster eller modell, ritning, hem- ligt recept eller hemlig tillverknings- metod samt f�r nyttjandet av eller f�r r�tten att nyttja industriell, kommersiell eller vetenskaplig ut- rustning eller f�r upplysning om erfarenhetsr�n av industriell, kom- mersiell eller vetenskaplig natur. 3. The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinemato- graph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience. Uttrycket royalty innefattar ocks� betalningar som utg�r ers�tt- ning f�r tekniskt bist�nd i samband med nyttjandet av eller i samband med r�tten att nyttja s�dan upp- hovsr�tt, s�dana alster eller upplys- ningar som anges i denna punkt. The term royalties also includes payments in consideration for tech- nical assistance in connection with the use of, or the right to use, any copyright, goods or information as referred to under this paragraph. 4. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other 2019:1141 </div> <div id="page20-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 20 SFS staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anord- ningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respek- tive artikel 14. Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State inde- pendent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Royalty anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r en person med hemvist i denna stat. Om, emellertid, den person som betalar royaltyn, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigvarande anord- ning i samband varmed skyldigheten att betala royaltyn uppkommit, och royaltyn belastar det fasta driftst�llet eller den stadigvarande anordning- en, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obliga- tion to pay these royalties was incurred, and such royalties are borne by such permanent establish- ment or fixed base, then such royal- ties shall be deemed to arise in the State in which the permanent estab- lishment or fixed base is situated. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan person royaltybeloppet, med h�nsyn till det nyttjande, den r�ttighet eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iaktta- gande av �vriga best�mmelser i detta avtal. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or infor- mation for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. 2019:1141 </div> <div id="page21-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 21 SFS Artikel 13 Article 13 Realisationsvinst Capital gains 1. Vinst, som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtals- slutande staten, f�r beskattas i denna andra stat. 1. Gains derived by a resident of a Contracting State from the alie- nation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Vinst p� grund av �verl�telse av l�s egendom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, eller av l�s egendom, h�nf�rlig till stadigvarande anord- ning f�r att ut�va sj�lvst�ndig yrkesverksamhet, som person med hemvist i en avtalsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Detsamma g�ller vinst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f�retaget) eller av s�dan stadig- varande anordning. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. 3. Vinst som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i internatio- nell trafik, eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, be- skattas endast i denna stat. 3. Gains derived by a resident of a Contracting State from the alie- nation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 4.9 Vinst som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av andelar eller liknande r�ttigheter, s�som andelar i ett handelsbolag eller en trust, f�r beskattas i den andra avtalsslutande staten om mer �n 50 procent av andelarnas eller r�ttigheternas v�rde vid n�gon tidpunkt under de 365 dagar som n�rmast f�regick �ver- l�telsen direkt eller indirekt utgjordes av fast egendom s�som definierad i artikel 6 bel�gen i 4. Gains derived by a resident of a Contracting State from the alien- ation of shares or comparable interests, such as interests in a partnership or trust, may be taxed in the other Contracting State if, at any time during the 365 days preceding the alienation, these shares or com- parable interests derived more than 50 per cent of their value directly or indirectly from immovable property, as defined in Article 6, situated in that other State (except immovable 9 Artikel 13 punkt 4 har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </div> <div id="page22-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 22 SFS denna andra stat (med undantag f�r s�dan fast egendom, eller del d�rav, som �verl�tits under tiden mellan n�mnda tidpunkt och tidpunkten d� andelarna eller r�ttigheterna �ver- l�ts, s�vida andelarnas eller r�ttig- heternas v�rde vid tidpunkten f�r �verl�telsen inte till n�gon del direkt eller indirekt kan h�nf�ras till denna fasta egendom eller del d�rav som �verl�tits). property, or part thereof, that was alienated between that time and the time of the alienation of the shares or comparable interests, as long as no part of the value of these shares or comparable interests is derived directly or indirectly from that immovable property, or the part thereof that was alienated, at the time of that subsequent alienation). 5.10 Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1, 2, 3 eller 4 be- skattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 5. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident. 6.11 Vinst som fysisk person som har haft hemvist i en avtalsslutande stat och f�tt hemvist i den andra avtalsslutande staten, f�rv�rvar p� grund av �verl�telse av andelar eller andra r�ttigheter och p� grund av �verl�telse av varje slag av v�rde- papper som i den f�rstn�mnda staten vid beskattningen behandlas p� samma s�tt som vinst vid �verl�telse av s�dana andelar och andra r�ttig- heter, f�r utan hinder av best�m- melserna i punkt 5 beskattas i den f�rstn�mnda staten, men endast om 6. Notwithstanding paragraph 5, gains derived by an individual who has been a resident of a Contracting State and who has become a resident of the other Contracting State, from the alienation of shares or other corporate rights and gains from the alienation of any other securities which are subjected in the first- mentioned State to the same taxation treatment as gains from the alien- ation of such shares or other rights, may be taxed in the first-mentioned State, but only if: a) den fysiska personen har haft hemvist i den f�rstn�mnda staten vid n�got tillf�lle under en fem�rsperiod omedelbart f�re �verl�telsen av andelarna, r�ttigheterna eller v�rde- papperna; och a) the individual has been a resident of the first-mentioned State at any time during the five years immediately preceding the alien- ation of the shares, rights or secu- rities; and b) den fysiska personen var �gare till ovan n�mnda andelar, r�ttigheter eller v�rdepapper n�r han hade hemvist i den f�rstn�mnda staten. b) the individual was the owner of the above-mentioned shares, rights or securities while he was a resident of the first-mentioned State. Artikel 14 Article 14 Sj�lvst�ndig yrkesut�vning Independent personal services 1. Inkomst, som en person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verksamhet, 1. Income derived by a resident of a Contracting State in respect of professional services or other acti- vities of an independent character 10 Artikel 13 punkt 5 har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019. 11 Artikel 13 punkt 6 har tillkommit och f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019. Den inneh�ller vissa best�mmelser som tidigare reglerades i punkt 4. 2019:1141 </div> <div id="page23-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 23 SFS beskattas endast i denna stat. S�dan inkomst f�r emellertid beskattas i den andra avtalsslutande staten om shall be taxable only in that State. However, in the following circum- stances such income may be taxed in the other Contracting State: a) han i denna andra avtals- slutande stat har en stadigvarande anordning, som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten. I s�dant fall f�r dock endast den del av inkomsten som �r h�nf�rlig till denna stadigvarande anordning beskattas i denna andra avtalsslutande stat; eller a) if he has a fixed base regularly available to him in the other Con- tracting State for the purpose of performing his activities; in such case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or b) han vistas i denna andra avtalsslutande stat under tidsperiod eller tidsperioder som sammanlagt uppg�r till eller �verstiger 183 dagar under en tolvm�nadersperiod. I s�dant fall f�r dock endast den del av inkomsten som �r h�nf�rlig till den verksamhet som ut�vats i denna andra avtalsslutande stat beskattas i denna andra stat. b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any period of 12 months; in such case, only so much of the income as is attributable to services performed in that other Contracting State may be taxed in that other State. 2. Uttrycket fritt yrke inbegri- per s�rskilt sj�lvst�ndig vetenskap- lig, litter�r och konstn�rlig verk- samhet, uppfostrings- och under- visningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advokat, ingenj�r, arkitekt, tand- l�kare och revisor ut�var. 2. The term professional ser- vices includes especially indepen- dent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, ar- chitects, dentists and accountants. Artikel 15 Article 15 Enskild tj�nst Dependent personal services 1. Om inte best�mmelserna i artiklarna 16, 18 och 19 f�ranleder annat, beskattas l�n och annan lik- nande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning, endast i denna stat, s�vida inte arbetet utf�rs i den andra avtals- slutande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remune- ration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtals- slutande stat uppb�r f�r arbete som 2. Notwithstanding the provisions of paragraph 1, remuneration de- rived by a resident of a Contracting State in respect of an employment 2019:1141 </div> <div id="page24-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 24 SFS utf�rs i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) mottagaren vistas i den andra staten under tidsperiod eller tids- perioder som sammanlagt inte �verstiger 183 dagar under en tolv- m�nadersperiod som b�rjar eller slutar under beskattnings�ret i fr�ga, och a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and b) ers�ttningen betalas av arbets- givare som inte har hemvist i den andra staten eller p� dennes v�gnar, samt b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande an- ordning som arbetsgivaren har i den andra staten. c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg, som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat, beskattas i denna stat. 3. Notwithstanding the preceding provisions of this Article, remune- ration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Con- tracting State, may be taxed in that State. Artikel 1612 Article 16 Styrelsearvode Directors fees Styrelsearvode och annan lik- nande ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r i egenskap av medlem i styrelse, kontrollorgan eller annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Directors fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or supervisory board or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. Artikel 17 Article 17 Artister och sportut�vare Artistes and athletes 1. Utan hinder av best�mmelserna i artiklarna 14 och 15 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom sin personliga verksamhet i den andra avtalsslutande staten i egen- 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contract- ing State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as 12 Artikel 16 har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </div> <div id="page25-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 25 SFS skap av underh�llningsartist, s�som teater- eller filmsk�despelare, radio- eller televisionsartist eller musiker, eller i egenskap av sportut�vare, beskattas i denna andra stat. an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. I fall d� inkomst genom personlig verksamhet, som under- h�llningsartist eller sportut�vare bedriver i denna egenskap, inte till- faller underh�llningsartisten eller sportut�varen sj�lv utan annan per- son, f�r denna inkomst, utan hinder av best�mmelserna i artiklarna 7, 14 och 15, beskattas i den avtals- slutande stat d�r underh�llnings- artisten eller sportut�varen bedriver verksamheten. 2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. Artikel 18 Article 18 Pension Pensions 1.13 Om inte best�mmelserna i artikel 19 punkt 2 f�ranleder annat, beskattas pension och annan lik- nande ers�ttning, som med anled- ning av tidigare anst�llning betalas till person med hemvist i en avtals- slutande stat, endast i denna stat. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. 2.14 Utan hinder av best�mmel- serna i punkt 1 f�r pension och liknande ers�ttning med anledning av tidigare anst�llning, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, beskat- tas i den f�rstn�mnda staten. S�dan pension och liknande ers�ttning ska anses h�rr�ra fr�n en avtalsslutande stat om premier eller betalningar avseende s�dan inkomst f�r dras av vid beskattningen i den staten. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration in consider- ation of past employment arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first- mentioned State. Such pensions and other similar remuneration shall be deemed to arise in a Contracting State insofar as the contributions or payments associated with such item of income qualify for relief from tax in that State. 13 Denna best�mmelse numrerades som punkt 1 i artikel 18 genom �ndringsprotokollet den 16 maj 2019. Best�mmelsen utgjorde tidigare artikel 18. 14 Artikel 18 punkt 2 har tillkommit genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </div> <div id="page26-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 26 SFS Artikel 19 Article 19 Offentlig tj�nst Government service 1. a) L�n och annan liknande ers�ttning (med undantag f�r pen- sion), som betalas av en avtals- slutande stat, en av dess politiska eller administrativa underavdel- ningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna stats, under- avdelnings eller myndighets tj�nst, beskattas endast i denna stat. 1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) S�dan l�n och annan liknande ers�ttning beskattas emellertid en- dast i den andra avtalsslutande staten om arbetet utf�rs i denna stat och personen i fr�ga har hemvist i denna stat och b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: 1) �r medborgare i denna stat, eller (1) is a national of that State; or 2) inte fick hemvist i denna stat uteslutande f�r att utf�ra arbetet. (2) did not become a resident of that State solely for the purpose of rendering the services. 2. a) Pension som betalas av, eller fr�n fonder inr�ttade av, en avtals- slutande stat, en av dess politiska eller administrativa underavdel- ningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna stats, underavdel- nings eller myndighets tj�nst, be- skattas endast i denna stat. 2. a) Any pension paid by, or out of funds created by, a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) S�dan pension beskattas emellertid endast i den andra avtals- slutande staten om personen i fr�ga har hemvist och �r medborgare i denna stat. b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. 3. Best�mmelserna i artiklarna 15, 16, 17 och 18 till�mpas p� l�n och annan liknande ers�ttning och p� pension som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en avtals- slutande stat, en av dess politiska eller administrativa underavdel- ningar eller lokala myndigheter. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuner- ation, and to pensions, in respect of services rendered in connection with a business carried on by a Contract- ing State or a political or admini- strative subdivision or a local au- thority thereof. 2019:1141 </div> <div id="page27-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 27 SFS Artikel 20 Article 20 Studerande Students Studerande eller aff�rspraktikant, som har eller omedelbart f�re vistelsen i en avtalsslutande stat hade hemvist i den andra avtals- slutande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin undervisning eller praktik, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppeh�lle, sin undervisning eller praktik, under f�ruts�ttning att beloppen h�rr�r fr�n k�lla utanf�r denna stat. Payments which a student or business apprentice who is or was immediately before visiting a Con- tracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. Artikel 21 Article 21 Annan inkomst Other income 1. Inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta avtal beskattas endast i denna stat, oavsett varifr�n inkomsten h�rr�r. 1. Items of income of a resident of a Contracting State, wherever aris- ing, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag f�r inkomst av fast egen- dom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en avtalsslutande stat och bedriver r�relse i den andra av- talsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lv- st�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadig- varande anordning, samt den r�ttig- het eller egendom i fr�ga om vilken inkomsten betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anord- ningen. I s�dant fall till�mpas be- st�mmelserna i artikel 7 respektive artikel 14. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a perma- nent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 3. Utan hinder av best�mmelserna i punkterna 1 och 2 f�r inkomst som person med hemvist i en avtals- slutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta avtal och som h�rr�r fr�n den 3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention and 2019:1141 </div> <div id="page28-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 28 SFS andra avtalsslutande staten, beskat- tas i denna andra stat. arising in the other Contracting State may also be taxed in that other State. 4. Utan hinder av �vriga best�m- melser i detta avtal f�r utbetalningar enligt socialf�rs�kringslagstiftning- en, som h�rr�r fr�n en avtalsslutande stat och som betalas till en person med hemvist i den andra avtals- slutande staten, beskattas i den f�rstn�mnda staten. 4. Notwithstanding any other pro- visions of this Convention, disburse- ments under the Social Security legislation arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State. KAPITEL IV CHAPTER IV METODER F�R ATT UNDVIKA DUBBELBESKATTNING METHODS FOR ELIMINATION OF DOUBLE TAXATION Artikel 22 Article 22 Undanr�jande av dubbelbeskattning Elimination of double taxation 1.15 Med beaktande av best�m- melserna i portugisisk lagstiftning betr�ffande undanr�jande av inter- nationell dubbelbeskattning (som inte p�verkar den allm�nna prin- cipen som h�r anges), ska be- tr�ffande Portugal dubbelbeskatt- ning undanr�jas p� f�ljande s�tt: 1. Subject to the provisions of Portuguese law regarding the elimination of international double taxation (which shall not affect the general principle hereof), double taxation shall be eliminated in the case Portugal as follows: a) Om person med hemvist i Por- tugal f�rv�rvar inkomst som enligt best�mmelserna i detta avtal f�r beskattas i Sverige (f�rutom i den omfattning som dessa best�mmelser medger beskattning i Sverige endast p� grund av att inkomsten �r f�rv�rvad av en person med hemvist i Sverige), ska Portugal fr�n skatten p� denna persons inkomst avr�kna ett belopp motsvarande den skatt som betalats i Sverige. Avr�knings- beloppet ska emellertid inte �ver- stiga den del av inkomstskatten, ber�knad utan s�dan avr�kning, som bel�per p� den inkomst som f�r beskattas i Sverige. a) Where a resident of Portugal derives income which may be taxed in Sweden in accordance with the provisions of this Convention (ex- cept to the extent that these provi- sions allow taxation by Sweden solely because the income is also income derived by a resident of Sweden), Portugal shall allow, as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Sweden. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is at- tributable to the income which may be taxed in Sweden; b) Om person med hemvist i Por- tugal f�rv�rvar inkomst som enligt best�mmelserna i detta avtal �r undantagen fr�n beskattning i Por- tugal, f�r Portugal vid fastst�llandet b) Where in accordance with any provision of the Convention income derived by a resident of Portugal is exempt from tax in Portugal, Por- tugal may nevertheless, in calcu- 15 Artikel 22 punkt 1 har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </div> <div id="page29-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 29 SFS av skatteuttaget f�r �terst�ende in- komst f�r s�dan person beakta den inkomst som undantagits fr�n be- skattning. lating the amount of tax on the remaining income of such resident, take into account the exempted in- come. 2. Betr�ffande Sverige skall dubbelbeskattning undvikas p� f�ljande s�tt: 2. In the case of Sweden, double taxation shall be avoided as follows: a) Om person med hemvist i Sverige f�rv�rvar inkomst som enligt portugisisk lagstiftning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Portugal, skall Sverige med beaktande av best�m- melserna i svensk lagstiftning be- tr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de fram- deles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) fr�n den svenska skatten p� inkomsten avr�kna ett belopp motsvarande den portugi- siska skatt som erlagts p� inkomsten. a) Where a resident of Sweden derives income which under the laws of Portugal and in accordance with the provisions of this Convention may be taxed in Portugal, Sweden shall allow subject to the provi- sions of the laws of Sweden con- cerning credit for foreign tax (as it may be amended from time to time without changing the general prin- ciple hereof) as a deduction from the tax on such income, an amount equal to the Portuguese tax paid in respect of such income. b) Om person med hemvist i Sverige f�rv�rvar inkomst som enligt best�mmelserna i detta avtal beskattas endast i Portugal, f�r Sverige vid fastst�llandet av skatte- satsen f�r svensk progressiv skatt beakta den inkomst som skall beskattas endast i Portugal. b) Where a resident of Sweden derives income which, in accordance with the provisions of this Conven- tion, shall be taxable only in Portu- gal, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Portugal. c) Utan hinder av best�mmelserna i a) ovan �r utdelning fr�n bolag med hemvist i Portugal till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�mmelserna i svensk lag om skattebefrielse f�r utdelning som betalas till svenska bolag fr�n bolag i utlandet. c) Notwithstanding the provisions of sub-paragraph a) of this para- graph, dividends paid by a company which is a resident of Portugal to a company which is a resident of Swe- den shall be exempt from Swedish tax according to the provisions of Swedish law governing the exemp- tion of tax on dividends paid to Swedish companies by companies abroad. 3.16 Om person med hemvist i en avtalsslutande stat f�rv�rvar pension eller liknande ers�ttning som enligt artikel 18 punkt 2 f�r beskattas i den andra avtalsslutande staten, ska denna andra stat utan hinder av punkterna 1 och 2 i denna artikel fr�n skatten p� denna persons inkomst i denna stat, avr�kna ett 3. Notwithstanding paragraphs 1 and 2, where a resident of a Con- tracting State receives pensions or other similar remuneration which, in accordance with paragraph 2 of Article 18, may be taxed in the other Contracting State, that other State shall allow as a deduction from the tax on the income of that person, an 16 Artikel 22 punkt 3 har tillkommit genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </div> <div id="page30-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 30 SFS belopp motsvarande den skatt som erlagts i den f�rstn�mnda staten. Avr�kningsbeloppet ska emellertid inte �verstiga den del av inkomst- skatten i denna andra stat, ber�knad utan s�dan avr�kning, som �r h�n- f�rlig till s�dan pension eller lik- nande ers�ttning. amount equal to the income tax on the pension or other similar remu- neration paid in the first-mentioned State. Such deduction shall not, however, exceed that part of the income tax in that other State, as computed before the deduction is given, which is attributable to such pensions or other similar remuner- ation. KAPITEL V CHAPTER V S�RSKILDA BEST�MMELSER SPECIAL PROVISIONS Artikel 23 Article 23 F�rbud mot diskriminering Non-discrimination 1. Medborgare i en avtalsslutande stat skall inte i den andra avtals- slutande staten bli f�rem�l f�r beskattning eller d�rmed samman- h�ngande krav som �r av annat slag eller mer tyngande �n den beskatt- ning och d�rmed sammanh�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hinder av best�mmelserna i artikel 1 till�mpas denna best�mmelse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connect- ed therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. Beskattningen av fast drift- st�lle, som f�retag i en avtalsslutan- de stat har i den andra avtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskatt- ningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�mmelse anses inte medf�ra skyldighet f�r en avtals- slutande stat att medge person med hemvist i den andra avtalsslutande staten s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning p� grund av civilst�nd eller f�rs�rjningsplikt mot familj som medges person med hemvist i den egna staten. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 2019:1141 </div> <div id="page31-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 31 SFS 3. Utom i de fall d� best�mmel- serna i artikel 9 punkt 1, artikel 11 punkt 7 eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtals- slutande stat till person med hemvist i den andra avtalsslutande staten avdragsgilla vid best�mmandet av den beskattningsbara inkomsten f�r s�dant f�retag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda staten. P� samma s�tt �r skuld som f�retag i en avtalsslutande stat har till person med hemvist i den andra avtals- slutande staten avdragsgill vid best�mmandet av s�dant f�retags beskattningsbara f�rm�genhet p� samma villkor som skuld till person med hemvist i den f�rstn�mnda staten. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of deter- mining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first- mentioned State. Similarly, any debts of an enterprise of a Contract- ing State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be de- ductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. 4. F�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sammanh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed samman- h�ngande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected there- with which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first- mentioned State are or may be subjected. 5. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i denna artikel p� skatter av varje slag och beskaffenhet. 5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description. Artikel 24 Article 24 F�rfarandet vid �msesidig �ver- enskommelse Mutual agreement procedure 1. Om en person anser att en avtalsslutande stat eller b�da avtals- slutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot best�mmelserna i detta avtal, kan han, utan att detta p�verkar hans 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespec- tive of the remedies provided by the 2019:1141 </div> <div id="page32-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 32 SFS r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning, l�gga fram saken f�r den beh�riga myndigheten i den avtalsslutande stat d�r personen har hemvist, eller om fr�ga �r om till�mpning av artikel 23 punkt 1, i den avtalsslutande stat d�r han �r medborgare. Saken skall l�ggas fram inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot best�mmelserna i avtalet. domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myn- digheten s�ka l�sa fr�gan genom �msesidig �verenskommelse med den beh�riga myndigheten i den andra avtalsslutande staten i syfte att undvika beskattning som strider mot avtalet. �verenskommelse som tr�f- fats skall genomf�ras utan hinder av tidsgr�nser i de avtalsslutande stater- nas interna lagstiftning. 2.17 The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the compe- tent authority of the other Contract- ing State, with a view to the avoid- ance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3. De beh�riga myndigheterna i de avtalsslutande staterna skall genom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivels- m�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbeskatt- ning i fall som inte omfattas av avtalet. 3. The competent authorities of the Contracting States shall en- deavour to resolve by mutual agree- ment any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. 4. De beh�riga myndigheterna i de avtalsslutande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse i de fall som angivits i f�reg�ende punkter. 4. The competent authorities of the Contracting States may com- municate with each other directly for the purpose of reaching an agree- ment in the sense of the preceding paragraphs. 17 Artikel 24 punkt 2 i den engelska spr�kversionen av avtalet har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </div> <div id="page33-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 33 SFS Artikel 2518 Article 25 Utbyte av upplysningar Exchange of information 1. De beh�riga myndigheterna i de avtalsslutande staterna ska utbyta s�dana upplysningar som kan antas vara relevanta vid till�mpningen av best�mmelserna i detta avtal eller f�r administration eller verkst�llighet av intern lagstiftning i fr�ga om skatter av varje slag och beskaffenhet som tas ut f�r de avtalsslutande staterna eller f�r deras politiska eller admi- nistrativa underavdelningar eller lokala myndigheter, om beskatt- ningen enligt denna lagstiftning inte strider mot avtalet. Utbytet av upplysningar begr�nsas inte av artiklarna 1 och 2. 1. The competent authorities of the Contracting States shall ex- change such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Con- tracting States, or of their political or administrative subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Upplysningar som en avtals- slutande stat tagit emot enligt punkt 1 ska behandlas som hemliga p� samma s�tt som upplysningar som erh�llits enligt den interna lagstift- ningen i denna stat och f�r yppas endast f�r personer eller myndig- heter (d�ri inbegripet domstolar och f�rvaltningsorgan) som fastst�ller, uppb�r eller driver in de skatter som �syftas i punkt 1 eller handl�gger �tal eller �verklagande i fr�ga om dessa skatter eller som ut�var tillsyn �ver n�mnda verksamheter. Dessa personer eller myndigheter f�r anv�nda upplysningar bara f�r s�dana �ndam�l. De f�r yppa upplysningarna vid offentlig r�tte- g�ng eller i domstolsavg�randen. Utan hinder av detta kan upplys- ningar som en avtalsslutande stat mottagit anv�ndas f�r andra �nda- m�l d� s�dana upplysningar kan anv�ndas f�r s�dana andra �ndam�l enligt lagstiftningen i b�da staterna och den beh�riga myndigheten i den stat som l�mnar upplysningarna till�ter s�dan anv�ndning. 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information ob- tained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use. 18 Artikel 25 har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </div> <div id="page34-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 34 SFS 3. Best�mmelserna i punkterna 1 och 2 medf�r inte skyldighet f�r en avtalsslutande stat att: 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och admi- nistrativ praxis i denna avtalsslu- tande stat eller i den andra avtals- slutande staten, a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) l�mna upplysningar som inte �r tillg�ngliga enligt lagstiftning eller sedvanlig administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, b) to supply information which is not obtainable under the laws or in the normal course of the admini- stration of that or of the other Contracting State; c) l�mna upplysningar som skulle r�ja aff�rshemlighet, industri-, handels- eller yrkeshemlighet eller i n�ringsverksamhet nyttjat f�rfa- ringss�tt eller upplysningar, vilkas �verl�mnande skulle strida mot allm�nna h�nsyn (ordre public). c) to supply information which would disclose any trade, business, industrial, commercial or profess- sional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). 4. D� en avtalsslutande stat beg�r upplysningar enligt denna artikel ska den andra avtalsslutande staten anv�nda de medel som denna stat f�rfogar �ver f�r att inh�mta de beg�rda upplysningarna, �ven om denna andra stat inte har behov av upplysningarna f�r sina egna beskattnings�ndam�l. F�rpliktelsen i f�reg�ende mening begr�nsas av best�mmelserna i punkt 3, men detta medf�r inte en r�tt f�r en avtals- slutande stat att v�gra l�mna upplysningar uteslutande d�rf�r att denna stat inte har n�got eget intresse av s�dana upplysningar. 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply informa- tion solely because it has no domes- tic interest in such information. 5. Best�mmelserna i punkt 3 medf�r inte r�tt f�r en avtalsslutande stat att v�gra att l�mna upplysningar uteslutande d�rf�r att upplys- ningarna innehas av en bank, annan finansiell institution, ombud, repre- sentant eller f�rvaltare eller d�rf�r att upplysningarna g�ller �gander�tt i en person. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. 2019:1141 </div> <div id="page35-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 35 SFS Artikel 26 Article 26 Handr�ckning vid indrivning Assistance in recovery 1. De avtalsslutande staterna f�rbinder sig att i enlighet med best�mmelser och regler i respektive stats lagar och f�rordningar bist� med �msesidig handr�ckning och st�d vid indrivning av de skatter p� vilka detta avtal till�mpas n�r dessa belopp f�rfallit till betalning enligt lagstiftningen i den avtalsslutande stat som beg�r handr�ckningen. 1. The Contracting States agree to provide mutual assistance and support for recovering, in accor- dance with the respective provisions and rules of their legislation or regulations, the taxes covered by this Convention, when these amounts are definitely due under the laws and regulations of the Contracting States seeking the assistance for such recovery. 2. Efter framst�llning av den ans�kande staten skall den anmo- dade staten vidta �tg�rder f�r att s�kerst�lla indrivning av skatt, �ven om skattefordran har �verklagats eller om ingen verkst�llighetstitel �nnu f�religger s�vida det �r till�tet enligt lag och administrativ praxis i den anmodade staten. 2. At the request of the applicant State, the requested State shall, with a view to the recovery of an amount of tax, take measures of conservancy even if the claim is contested or is not yet the subject of an instrument permitting enforcement, insofar as such is permitted by the laws and administrative practice of the requested State. 3. De beh�riga myndigheterna i de avtalsslutande staterna skall �ver- l�gga om s�ttet att genomf�ra till�mpningen av denna artikel i det fall de anser att bist�nd med hand- r�ckning vid indrivning av skatter �r genomf�rbar. 3. The competent authorities of the Contracting States shall consult each other to decide the mode of application of this Article in case they consider the rendering of assistance in recovery of taxes feasible. Artikel 27 Article 27 Begr�nsning av f�rm�ner Limitations of benefits 1.19 Utan hinder av �vriga best�m- melser i detta avtal skall, om 1. Notwithstanding any other provisions of this Convention, where a) ett bolag med hemvist i en avtalsslutande stat f�rv�rvar sina inkomster huvudsakligen fr�n andra stater a) a company that is a resident of a Contracting State derives its income primarily from other States 1) fr�n bank-, sj�farts-, finans-, f�rs�kringsverksamhet, eller (i) from activities of banking, shipping, financing or insurance or 2) genom att vara huvudkontor, co-ordination centre eller en liknan- de enhet som tillhandah�ller admini- strativa eller andra tj�nster till en (ii) from being the headquarters, co-ordination centre or similar entity providing administrative services or other support to a group of com- 19 Denna best�mmelse numrerades som punkt 1 i artikel 27 genom �ndringsprotokollet den 16 maj 2019. Den utgjorde tidigare artikel 27. 2019:1141 </div> <div id="page36-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 36 SFS grupp av bolag som bedriver r�relse huvudsakligen i andra stater; och panies which carry on business primarily in other States; and b) s�dan inkomst beskattas i andra fall �n d� till�mpning sker av den metod f�r undvikande av dubbelbeskattning som normalt till�mpas av denna stat med en skattesats som �r p�tagligt l�gre enligt den statens lagstiftning �n den som till�mpas antingen p� inkomst fr�n liknande verksamhet som bedrivits inom denna stat eller p� inkomst fr�n huvudkontor, co- ordination centre eller en liknande enhet som tillhandah�ller admini- strativa eller andra tj�nster till en grupp av bolag som bedriver r�relse i denna stat, b) except for the application of the method of elimination of double taxation normally applied by that State, such income would bear a significantly lower tax under the laws of that State than income from similar activities carried out within that State or from being the head- quarters, co-ordination centre or similar entity providing admin- istrative services or other support to a group of companies which carry on business in that State, as the case may be, best�mmelserna i detta avtal som medf�r undantag fr�n eller begr�ns- ning av beskattningen inte till�mpas p� inkomst som s�dant bolag f�r- v�rvar och inte heller p� utdelning som betalas av s�dant bolag. any provisions of this Convention conferring an exemption or a reduction of tax shall not apply to the income of such company and to the dividends paid by such company. 2.20 Utan hinder av �vriga best�mmelser i detta avtal ska en f�rm�n enligt avtalet inte ges i fr�ga om en inkomst, om det med h�nsyn till alla relevanta fakta och om- st�ndigheter rimligen kan antas att ett av de huvudsakliga syftena med det arrangemang eller den trans- aktion som direkt eller indirekt resulterade i f�rm�nen var att f� f�rm�nen, s�vida det inte fastst�lls att det under omst�ndigheterna �r f�renligt med de relevanta best�m- melsernas �ndam�l och syfte att f�rm�nen ges. 2. Notwithstanding the other provisions of this Convention, a benefit under this Convention shall not be granted in respect of an item of income if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accor- dance with the object and purpose of the relevant provisions of this Convention. Artikel 28 Article 28 Diplomatiska f�retr�dare och kon- sul�ra tj�nstem�n Diplomatic agents and consular officers Best�mmelserna i detta avtal ber�r inte de privilegier vid beskatt- ningen som enligt folkr�ttens all- m�nna regler eller best�mmelser i Nothing in this Convention shall affect the fiscal privileges of diplo- matic agents or consular officers under the general rules of inter- 20 Artikel 27 punkt 2 har tillkommit genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </div> <div id="page37-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 37 SFS s�rskilda �verenskommelser till- kommer diplomatiska f�retr�dare eller konsul�ra tj�nstem�n. national law or under the provisions of special agreements. KAPITEL VI CHAPTER VI AVSLUTANDE BEST�MMELSER FINAL PROVISIONS Artikel 29 Article 29 Ikrafttr�dande Entry into force Detta avtal tr�der i kraft den trettionde dagen efter den dag d� den sista av de skriftliga underr�ttelser som respektive regering skall l�mna n�r de �tg�rder vidtagits som kr�vs enligt respektive stats lagstiftning har l�mnats och dess best�mmelser skall till�mpas: The Convention shall enter into force on the thirtieth day after the later of the dates on which the respective Governments have noti- fied each other in writing that the formalities constitutionally required in their respective States have been complied with and its provisions shall have effect: a) i Portugal a) in the case of Portugal: 1. betr�ffande k�llskatter, om den h�ndelse som givit upphov till skatterna intr�ffat den 1 januari 2000 eller senare; (i) in respect of taxes withheld at source the fact giving rise to them appearing on or after the first day of January 2000; 2. betr�ffande andra skatter, p� beskattnings�r som b�rjar den 1 januari 2000 eller senare; (ii) in respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January 2000; b) i Sverige b) in the case of Sweden: 1. betr�ffande k�llskatter, p� belopp som f�rv�rvas den 1 januari 2000 eller senare; (i) in respect of taxes withheld at source, for amounts paid on or after the first day of January 2000; 2. betr�ffande �vriga skatter p� inkomst, p� skatter som p�f�rs f�r beskattnings�r som b�rjar den 1 januari 2000 eller senare. (ii) in respect of other taxes on income, on taxes chargeable for any fiscal year beginning on or after the first day of January 2000. Artikel 30 Article 30 Upph�rande Termination Detta avtal f�rblir i kraft till dess det s�gs upp av en avtalsslutande stat. Vardera avtalsslutande staten kan p� diplomatisk v�g skriftligen s�ga upp avtalet genom under- r�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r som f�ljer efter utg�ngen av en This Convention shall remain in force until terminated by a Con- tracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year after the expi- 2019:1141 </div> <div id="page38-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 38 SFS period om tre �r efter det att avtalet tr�dde i kraft. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: ration of a period of three years from the date of its entry into force. In such event the Convention shall cease to have effect: a) i Portugal a) in the case of Portugal: 1. betr�ffande k�llskatter, om den h�ndelse som givit upphov till skatterna intr�ffar den 1 januari det kalender�r som f�ljer n�rmast efter den dag d� den tidsperiod, som angivits i n�mnda underr�ttelse om upph�rande, har l�pt ut eller senare; (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January next following the date on which the period specified in the said notice of termination expires; 2. betr�ffande andra skatter, p� beskattnings�r som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter den dag d� den tids- period, som angivits i n�mnda underr�ttelse om upph�rande, har l�pt ut eller senare; (ii) in respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires; b) I Sverige b) in the case of Sweden: 1. betr�ffande k�llskatter, p� be- lopp som f�rv�rvas den 1 januari det kalender�r som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden eller senare; (i) in respect of taxes withheld at source, for amounts paid on or after the first day of January in the year next following the end of the six month period; 2. betr�ffande �vriga skatter p� inkomst, p� skatter som p�f�rs f�r beskattnings�r som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter utg�ngen av sex- m�nadersperioden eller senare. (ii) in respect of other taxes on income, on taxes chargeable for any fiscal year beginning on or after the first day of January in the year next following the end of the six month period. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, undertecknat detta avtal och f�rsett detsamma med sina sigill. IN WITNESS whereof the undersigned being duly authorized thereto have signed the present Convention and have affixed thereto their seals. Som skedde i Helsingborg den 29 augusti 2002 i tv� exemplar p� svenska, portugisiska och engelska spr�ken. Alla tre spr�ken �ger lika vitsord. F�r den h�ndelse att tvist uppkommer vid tolkningen skall dock den engelska texten �ga f�retr�de. Done at Helsingborg this 29th. day of August 2002, in duplicate in the Portuguese, Swedish and English languages, all texts being equally authentic. In case of divergence between the texts the English text shall prevail. F�r Konungariket Sverige For the Kingdom of Sweden Anna Lindh Anna Lindh 2019:1141 </div> <div id="page39-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 39 SFS F�r Portugisiska Republiken For the Portuguese Republic Ant�nio Martins da Cruz Ant�nio Martins da Cruz Protokoll Protocol Vid undertecknandet av avtalet mellan Konungariket Sverige och Portugisiska Republiken f�r und- vikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�f- fande skatter p� inkomst, har undertecknade kommit �verens om att f�ljande best�mmelser skall utg�ra en integrerande del av avtalet. At the moment of signing the Convention between the Kingdom of Sweden and the Portuguese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, the undersigned have agreed that the following provisions shall form an integral part of the Convention. I. (Upph�vd)21 I. (Deleted) II. Till artikel 8 II. Ad Article 8 Betr�ffande inkomst som f�r- v�rvas av luftfartskonsortiet Scan- dinavian Airlines System (SAS) till�mpas best�mmelserna i artikel 8 punkt 1 endast i fr�ga om den del av inkomsten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. With respect to profits derived by the air transport consortium Scan- dinavian Airlines System (SAS) the provisions of paragraph 1 of Article 8 shall apply only to such part of the profits as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. III. Till artikel 13 punkt 3 III. Ad Article 13, paragraph 3 Betr�ffande vinst som f�rv�rvas av luftfartskonsortiet SAS till�mpas best�mmelserna i denna punkt endast i fr�ga om den del av vinsten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. With respect to gains derived by the air transport consortium SAS, the provisions of this paragraph shall apply only to such part of the gains as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. IV. Till artikel 15 punkt 3 IV. Ad Article 15, paragraph 3 Om person med hemvist i Sverige uppb�r inkomst av arbete, vilket utf�rs ombord p� ett luftfartyg som anv�nds i internationell trafik av luftfartskonsortiet SAS, beskattas inkomsten endast i Sverige. Where a resident of Sweden derives remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by the air transport con- sortium SAS, such remuneration shall be taxable only in Sweden. 21 Punkt I i protokollet till avtalet har upph�vts genom �ndringsprotokollet den 16 maj 2019. 2019:1141 </div> <div id="page40-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 40 SFS V. Till artikel 29 V. Ad Article 29 Utan hinder av best�mmelserna i artikel 29 skall best�mmelserna i artikel 8 och artikel 13 punkt 3 och respektive best�mmelser i detta protokoll till�mpas i de b�da avtals- slutande staterna i fr�ga om beskattnings�r som b�rjar den 1 januari 1985 eller senare. Notwithstanding the provisions of Article 29, the provisions of Article 8 and paragraph 3 of Article 13 and respective provisions of this Proto- col shall have effect in both Contracting States with respect to the fiscal years beginning on or after 1 January 1985. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen bemyndigade, undertecknat detta protokoll och f�rsett detsamma med sina sigill. IN WITNESS whereof the undersigned being duly authorized thereto have signed the present Protocol and have affixed thereto their seals. Som skedde i Helsingborg den 29 augusti 2002 i tv� exemplar p� svenska, portugisiska och engelska spr�ken. Alla tre spr�ken �ger lika vitsord. F�r den h�ndelse att tvist uppkommer vid tolkningen skall dock den engelska texten �ga f�retr�de. Done at Helsingborg this 29th day of August 2002, in duplicate in the Portuguese, Swedish and English languages, all texts being equally authentic. In case of divergence between the texts the English text shall prevail. F�r Konungariket Sverige For the Kingdom of Sweden Anna Lindh Anna Lindh F�r Portugisiska Republiken For the Portuguese Republic Ant�nio Martins da Cruz Ant�nio Martins da Cruz 2019:1141 </div> </div>

Svensk f�rfattningssamling

Lag

om �ndring i lagen (2003:758) om skatteavtal mellan

Sverige och Portugal

Utf�rdad den 21 november 2019

Enligt riksdagens beslut1 f�reskrivs att 1 � och bilagan till lagen (2003:758) om
skatteavtal mellan Sverige och Portugal ska ha f�ljande lydelse.

1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt
betr�ffande skatter p� inkomst som Sverige och Portugal undertecknade den 29 augusti
2002, i den lydelse som detta har genom det protokoll om �ndring som undertecknades
den 16 maj 2019, ska g�lla som lag h�r i landet. Avtalet �r avfattat p� svenska,
portugisiska och engelska. Den svenska och den engelska texten framg�r av bilagan till
denna lag.

1. Denna lag tr�der i kraft den dag som regeringen best�mmer.
2. Lagen till�mpas f�rsta g�ngen i fr�ga om
a) k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari det �r som f�ljer

n�rmast efter den dag d� lagen tr�der i kraft eller senare,

b) andra skatter p� inkomst, p� skatt som tas ut f�r beskattnings�r som b�rjar den

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

c) informationsutbyte enligt artikel 25 i avtalet, p� beg�ran som framst�lls den dag

d� lagen tr�der i kraft eller senare oavsett till vilket �r beskattningsanspr�ket �r att
h�nf�ra.

3. N�r det g�ller s�dana inkomster som avses i artikel 18 punkt 2 i avtalet och som

�r f�rem�l f�r beskattning i den stat d�r den person som uppb�r inkomsten har hemvist
enligt artikel 4 i avtalet, till�mpas lagen f�rsta g�ngen i fr�ga om

a) k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari 2023 eller

senare,

b) andra skatter p� inkomst, p� skatt som tas ut f�r beskattnings�r som b�rjar den

1 januari 2023 eller senare.

P� regeringens v�gnar

PER BOLUND

Claes Lundgren
(Finansdepartementet)

1 Prop. 2019/20:5, bet. 2019/20:SkU6, rskr. 2019/20:33.

SFS

2019:1141

Publicerad
den

3 december 2019

SFS

Bilaga2

Avtal

mellan

Konungariket

Sverige och Portugisiska Repu-
bliken f�r undvikande av dubbel-
beskattning och f�rhindrande av
skatteflykt betr�ffande skatter p�
inkomst

Convention between the Kingdom
of Sweden and the Portuguese
Republic for the avoidance of
double taxation and the pre-
vention of fiscal evasion with
respect to taxes on income

Konungariket Sverige och Portu-

gisiska Republiken, som �nskar ing�
ett avtal f�r undvikande av dubbel-
beskattning och f�rhindrande av
skatteflykt betr�ffande skatter p�
inkomst, utan att skapa f�ruts�tt-
ningar f�r icke-beskattning eller
minskad skatt genom skatteflykt
eller skatteundandragande (d�ri in-
begripet genom s.k. treaty-shopping,
som syftar till att personer med
hemvist i en stat som inte �r part till
detta avtal indirekt ska f� f�rm�ner
enligt detta avtal),

The Kingdom of Sweden and the

Portuguese Republic, desiring to
conclude a Convention for the
avoidance of double taxation and the
prevention of fiscal evasion with
respect to taxes on income, without
creating opportunities for non-
taxation or reduced taxation through
tax evasion or avoidance (including
through treaty-shopping arrange-
ments aimed at obtaining reliefs
provided in this Convention for the
indirect benefit of residents of third
States),

har kommit �verens om f�ljande:3

have agreed as follows:

KAPITEL I

CHAPTER I

AVTALETS
TILL�MPNINGSOMR�DE

SCOPE OF THE CONVENTION

Artikel 1

Article 1

Personer p� vilka avtalet till�mpas Persons

covered

Detta avtal till�mpas p� personer

som har hemvist i en avtalsslutande
stat eller i b�da avtalsslutande
staterna.

This Convention shall apply to

persons who are residents of one or
both of the Contracting States.

Artikel 2

Article 2

Skatter som omfattas av avtalet

Taxes covered

1. Detta avtal till�mpas p� skatter

p� inkomst som p�f�rs f�r en
avtalsslutande stats, dess politiska
eller administrativa underavdelning-
ars eller lokala myndigheters r�k-

1. This Convention shall apply to

taxes on income imposed on behalf
of a Contracting State or of its
political or administrative subdivi-
sions or local authorities, irrespec-

2 �ndringen inneb�r bl.a. att den svenska texten anges i v�nsterspalten och den engelska texten i

h�gerspalten.

3 Avtalets ingress har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019.

2019:1141

SFS

ning oberoende av det s�tt p� vilket
skatterna tas ut.

tive of the manner in which they are
levied.

2. Med skatter p� inkomst f�rst�s

alla skatter som tas ut p� inkomst i
dess helhet eller p� delar av inkomst,
d�ri inbegripet skatter p� vinst p�
grund av �verl�telse av l�s eller fast
egendom, samt skatter p� v�rde-
stegring.

2. There shall be regarded as taxes

on income all taxes imposed on total
income or on elements of income,
including taxes on gains from the
alienation of movable or immovable
property as well as taxes on capital
appreciation.

3. De f�r n�rvarande utg�ende

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

3. The existing taxes to which the

Convention shall apply are:

a)4 i Portugal:

a) in the case of Portugal:

1. skatten p� fysiska personers

inkomst

(Imposto

sobre

Rendimento das Pessoas Singulares
IRS),

(i) The personal income tax

(Imposto sobre o Rendimento das
Pessoas Singulares IRS);

2. skatten p� bolags inkomster

(Imposto sobre o Rendimento das
Pessoas Coletivas IRC),

(ii) The corporate income tax

(Imposto sobre o Rendimento das
Pessoas Coletivas IRC);

3. till�ggsskatten p� skatten p�

bolags inkomster (derramas),

(iii) The surtaxes on corporate

income tax (derramas);

(i det f�ljande ben�mnda portu-

gisisk skatt);

(hereinafter

referred

Portuguese tax);

b) i Sverige:

b) in the case of Sweden:

1. den statliga inkomstskatten,

(i) The National income tax (den

statliga inkomstskatten),

2. kupongskatten,

(ii) The withholding tax on

dividends (kupongskatten),

3. den s�rskilda inkomstskatten

f�r utomlands bosatta,

(iii) The income tax on non-

residents (den s�rskilda inkomst-
skatten f�r utomlands bosatta),

4. den s�rskilda inkomstskatten

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

(iv) The income tax on non-

resident artistes and athletes (den
s�rskilda inkomstskatten f�r utom-
lands bosatta artister m.fl.),

5. den

kommunala

inkomst-

skatten,

(v) The municipal income tax

(den kommunala inkomstskatten),

(i det f�ljande ben�mnda svensk

skatt).

(hereinafter

referred

Swedish tax).

4. Avtalet till�mpas �ven p�

skatter av samma eller i huvudsak
likartat slag, som efter underteck-
nandet av avtalet p�f�rs vid sidan av
eller i st�llet f�r de skatter som anges
i punkt 3. De beh�riga myndig-
heterna i de avtalsslutande staterna
skall meddela varandra de v�sentliga

4. The Convention shall apply

also to any identical or substantially
similar taxes which are imposed
after the date of signature of the
Convention in addition to, or in
place of, the taxes referred to in
paragraph 3. The competent author-
ities of the Contracting States shall
notify each other of any substantial

4 Artikel 2 punkt 3 a) har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019.

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�ndringar som gjorts i respektive
skattelagstiftning.

changes which have been made in
their respective taxation laws.

KAPITEL II

CHAPTER II

DEFINITIONER

DEFINITIONS

Artikel 3

Article 3

Allm�nna definitioner General

definitions

1. Om inte sammanhanget f�ran-

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

1. For the purposes of this

Convention, unless the context
otherwise requires:

a) Portugal avser Portugisiska

Republikens territorium p� den
Europeiska kontinenten, Azorernas
och Madeiras arkipelager, respek-
tive territorialvatten och varje annan
zon �ver vilken Portugisiska Repu-
bliken i �verensst�mmelse med
portugisisk lag och folkr�ttens regler
�ger ut�va suver�na r�ttigheter eller
jurisdiktion i syfte att utforska och
utnyttja, bevara och f�rvalta natur-
tillg�ngarna, s�v�l levande som
d�da, i vattnet ovanf�r havsbottnen,
p� havsbottnen eller i dess underlag;

a) the term Portugal means the

territory of the Portuguese Republic
situated in the European Continent,
the Archipelagoes of Azores and
Madeira, the respective territorial
sea and any other zone in which,
according to Portuguese and Inter-
national Law, the Portuguese
Republic has sovereign rights or
jurisdiction for the purpose of
exploring and exploiting, conserving
and managing the natural resources,
whether living or non-living, of the
waters superjacent to the sea-bed
and of the sea-bed and its subsoil;

b) Sverige avser Konungariket

Sverige och innefattar, n�r uttrycket
anv�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 juris-
diktion;

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 exer-
cises sovereign rights or jurisdiction;

c) en avtalsslutande stat och

den andra avtalsslutande staten
avser Portugal eller Sverige, bero-
ende p� sammanhanget; de avtals-
slutande staterna avser Portugal
och Sverige;

c) the terms a Contracting State

and the other Contracting State
mean Portugal or Sweden, as the
context requires; the term the Con-
tracting States means Portugal and
Sweden;

d) person inbegriper fysisk

person, bolag och annan samman-
slutning;

d) the term person includes an

individual, a company and any other
body of persons;

e) bolag avser juridisk person

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

e) the term company means any

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

f) f�retag i en avtalsslutande

stat och f�retag i den andra avtals-

f) the terms enterprise of a Con-

tracting State and enterprise of the

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slutande staten avser f�retag som
bedrivs av person med hemvist i en
avtalsslutande stat respektive f�re-
tag som bedrivs av person med
hemvist i den andra avtalsslutande
staten;

other Contracting State mean
respectively an enterprise carried on
by a resident of a Contracting State
and an enterprise carried on by a
resident of the other Contracting
State;

g) internationell trafik avser

transport med skepp eller luftfartyg
som anv�nds av f�retag i en avtals-
slutande stat utom d� skeppet eller
luftfartyget anv�nds uteslutande
mellan platser i den andra avtals-
slutande staten;

g) the term international traffic

means any transport by ship or
aircraft operated by an enterprise of
a Contracting State, except when the
ship or aircraft is operated solely
between places in the other Con-
tracting State;

h) medborgare avser:

h) the term national means:

1) fysisk person som har med-

borgarskap i en avtalsslutande stat,

(1) all individuals possessing the

nationality of a Contracting State;

2) juridisk person, association

eller annan sammanslutning som
bildats enligt den lagstiftning som
g�ller i en avtalsslutande stat;

(2) any legal person, association

or other entity deriving its status as
such from the laws in force in a
Contracting State;

i) beh�rig myndighet avser:

i) the term competent authority

means:

1)5 i Portugal: finansministern,

generaldirekt�ren f�r skatte- och
tullmyndigheten eller deras befull-
m�ktigade ombud,

(1) In the case of Portugal: the

Minister of Finance, the Director
General of the Tax and Customs
Authority or their authorised repre-
sentative;

2) i Sverige: finansministern,

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

(2) in the case of Sweden, the

Minister of Finance, his authorized
representative or the authority which
is designated as a competent author-
ity for the purposes of this Conven-
tion.

2. D� en avtalsslutande stat

till�mpar avtalet vid en viss tidpunkt
anses, s�vida inte sammanhanget
f�ranleder annat, varje uttryck som
inte definierats i avtalet ha den
betydelse som uttrycket har vid
denna tidpunkt enligt den statens
lagstiftning i fr�ga om s�dana skatter
p� vilka avtalet till�mpas och skall
den betydelse uttrycket har enligt
g�llande skattelagstiftning i n�mnda
stat �ga f�retr�de framf�r den
betydelse uttrycket har enligt n�gon
annan lagstiftning i denna stat.

2. As regards the application of

the Convention at any time by a
Contracting State any term not
defined therein shall, unless the
context otherwise requires, have the
meaning that it has at that time under
the law of that State for the purposes
of the taxes to which the Convention
applies, any meaning under the
applicable tax laws of that State
prevailing over a meaning given to
the term under other laws of that
State.

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Artikel 4

Article 4

Hemvist Resident

1. Vid till�mpningen av detta

avtal avser uttrycket person med
hemvist i en avtalsslutande stat
person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p�
grund av domicil, bos�ttning, plats
f�r f�retagsledning eller annan lik-
nande omst�ndighet och innefattar
ocks� denna stat, dess offentlig-
r�ttsliga organ eller institutioner,
politiska eller administrativa under-
avdelningar och lokala myndigheter.
Detta uttryck inbegriper emellertid
inte person som �r skattskyldig i
denna stat endast f�r inkomst fr�n
k�lla i denna stat. Uttrycket
inbegriper emellertid dessutom
svenskt handelsbolag, dock endast i
den utstr�ckning handelsbolagets
inkomst �r skattepliktig i Sverige p�
samma s�tt som inkomst som
f�rv�rvas av en person med hemvist
d�r, antingen hos handelsbolaget
eller hos dess del�gare.

1. For the purposes of this Con-

vention, the term resident of a
Contracting State means any
person who, under the laws of that
State, is liable to tax therein by
reason of his domicile, residence,
place of management or any other
criterion of a similar nature, and also
includes that State, any governmen-
tal body or agency, political or
administrative subdivision or local
authority thereof. But this term does
not include any person who is liable
to tax in that State in respect only of
income from sources in that State.
However, this term applies also in
the case of a Swedish partnership,
but only to the extent that the income
derived by such partnership is sub-
ject to tax in Sweden as the income
of a resident, either in its hands or in
the hands of its partners.

2. D� p� grund av best�mmel-

serna i punkt 1 fysisk person har
hemvist i b�da avtalsslutande sta-
terna, best�ms hans hemvist p�
f�ljande s�tt:

2. Where by reason of the provi-

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

a) han anses ha hemvist endast i

den stat d�r han har en bostad som
stadigvarande st�r till hans f�r-
fogande. Om han har en s�dan
bostad i b�da staterna, anses han ha
hemvist endast i den stat med vilken
hans personliga och ekonomiska
f�rbindelser �r starkast (centrum f�r
levnadsintressena);

a) he shall be deemed to be a

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

b) om det inte kan avg�ras i vilken

stat han har centrum f�r sina
levnadsintressen eller om han inte i
n�gondera staten har en bostad som
stadigvarande st�r till hans f�rfo-
gande, anses han ha hemvist endast i
den stat d�r han stadigvarande
vistas;

b) if the State in which he has his

centre of vital interests cannot be
determined, or if he has not a
permanent home available to him in
either State, he shall be deemed to be
a resident only of the State in which
he has an habitual abode;

c) om han stadigvarande vistas i

b�da staterna eller om han inte vistas
stadigvarande i n�gon av dem, anses

c) if he has an habitual abode in

both States or in neither of them, he

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han ha hemvist endast i den stat d�r
han �r medborgare;

shall be deemed to be a resident only
of the State of which he is a national;

d) om han �r medborgare i b�da

staterna eller om han inte �r med-
borgare i n�gon av dem, skall de
beh�riga myndigheterna i de avtals-
slutande staterna avg�ra fr�gan ge-
nom �msesidig �verenskommelse.

d) if he is a national of both States

or of neither of them, the competent
authorities of the Contracting States
shall settle the question by mutual
agreement.

3. D� p� grund av best�m-

melserna i punkt 1 annan person �n
fysisk person har hemvist i b�da
avtalsslutande staterna, skall de be-
h�riga myndigheterna s�ka avg�ra
fr�gan genom �msesidig �verens-
kommelse.

3. Where by reason of the

provisions of paragraph 1 a person
other than an individual is a resident
of both Contracting States, the com-
petent authorities of the Contracting
States shall endeavour to settle the
question by mutual agreement.

Artikel 56

Article 5

Fast driftst�lle

Permanent establishment

1. Vid till�mpningen av detta av-

tal avser uttrycket fast driftst�lle
en stadigvarande plats f�r aff�rs-
verksamhet, fr�n vilken ett f�retags
verksamhet helt eller delvis bedrivs.

1. For the purposes of this

Convention, the term permanent
establishment means a fixed place f
business through which the business
of an enterprise is wholly or partly
carried on.

2. Uttrycket fast driftst�lle

innefattar s�rskilt:

2. The term permanent estab-

lishment includes especially:

a) plats f�r f�retagsledning,

a) a place of management;

b) filial,

b) a branch;

c) kontor,

c) an office;

d) fabrik,

d) a factory;

e) verkstad, och

e) a workshop; and

f) gruva, olje- eller gask�lla,

stenbrott eller annan plats f�r utvin-
ning av naturtillg�ngar.

f) a mine, an oil or gas well, a

quarry or any other place of extrac-
tion of natural resources.

3. Plats f�r byggnads-, anl�gg-

nings- eller installationsverksamhet
utg�r fast driftst�lle endast om
verksamheten p�g�r l�ngre tid �n
tolv m�nader.

3. A building site or construction

or installation project constitutes a
permanent establishment only if it
lasts more than twelve months.

4. Utan hinder av f�reg�ende

best�mmelser i denna artikel anses
uttrycket fast driftst�lle inte
innefatta:

4. Notwithstanding the preceding

provisions of this Article, the term
permanent establishment shall be
deemed not to include:

a) anv�ndningen av anordningar

uteslutande f�r lagring, utst�llning

a) the use of facilities solely for

the purpose of storage, display or

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eller utl�mnande av f�retaget till-
h�riga varor,

delivery of goods or merchandise
belonging to the enterprise;

b) innehavet av ett f�retaget

tillh�rigt varulager uteslutande f�r
lagring, utst�llning eller utl�m-
nande,

b) the maintenance of a stock of

goods or merchandise belonging to
the enterprise solely for the purpose
of storage, display or delivery;

c) innehavet av ett f�retaget

tillh�rigt varulager uteslutande f�r
bearbetning eller f�r�dling genom
annat f�retags f�rsorg,

c) the maintenance of a stock of

goods or merchandise belonging to
the enterprise solely for the purpose
of processing by another enterprise;

d) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslu-
tande f�r ink�p av varor eller
inh�mtande av upplysningar f�r
f�retaget,

d) the maintenance of a fixed

place of business solely for the
purpose of purchasing goods or
merchandise or of collecting
information, for the enterprise;

e) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslu-
tande f�r att f�r f�retaget bedriva
annan verksamhet av f�rberedande
eller bitr�dande art,

e) the maintenance of a fixed

place of business solely for the
purpose of carrying on, for the
enterprise, any other activity of a
preparatory or auxiliary character;

f) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslu-
tande f�r n�gon kombination av
verksamheter som anges i a) till e)
ovan, under f�ruts�ttning att hela
den verksamhet som bedrivs fr�n
den stadigvarande platsen f�r aff�rs-
verksamhet p� grund av denna kom-
bination �r av f�rberedande eller
bitr�dande art.

f) the maintenance of a fixed place

of business solely for any combi-
nation of activities mentioned in
sub-paragraphs a) to e), provided
that the overall activity of the fixed
place of business resulting from this
combination is of a preparatory or
auxiliary character.

5. Punkt 4 till�mpas inte p� en

stadigvarande plats f�r aff�rsverk-
samhet som anv�nds eller innehas av
ett f�retag, om samma f�retag eller
ett n�rst�ende f�retag bedriver
aff�rsverksamhet p� samma plats
eller p� annan plats i samma avtals-
slutande stat och

5. Paragraph 4 shall not apply to a

fixed place of business that is used
or maintained by an enterprise if the
same enterprise or a closely related
enterprise carries on business activi-
ties at the same place or at another
place in the same Contracting State
and

a) denna plats eller annan plats

utg�r fast driftst�lle f�r f�retaget
eller det n�rst�ende f�retaget enligt
best�mmelserna i denna artikel, eller

a) that place or other place

constitutes a permanent establish-
ment for the enterprise or the closely
related enterprise under the provi-
sions of this Article, or

b) den samlade verksamhet som

bedrivs genom en kombination av
verksamheter av dessa tv� f�retag p�
samma plats, eller av samma f�retag
eller n�rst�ende f�retag p� de tv�
platserna, inte �r av f�rberedande
eller bitr�dande art,

b) the overall activity resulting

from the combination of the acivities
carried on by the two enterprises at
the same place, or by the same
enterprise

closely

enterprises at the two places, is not
of a preparatory or auxiliary char-
acter,

f�rutsatt att den aff�rsverksamhet

som bedrivs av de tv� f�retagen p�

provided that the business activi-

ties carried on by the two enterprises

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samma plats, eller av samma f�retag
eller n�rst�ende f�retag p� de tv�
platserna, utg�r kompletterande
funktioner som �r en del av en sam-
manh�ngande aff�rsverksamhet.

at the same place, or by the same
enterprise or closely related enter-
prises at the two places, constitute
complementary functions that are
part of a cohesive business
operation.

6. Om en person �r verksam i en

avtalsslutande stat f�r ett f�retags
r�kning och d�rvid regelm�ssigt
ing�r avtal eller regelm�ssigt har den
huvudsakliga funktion som leder till
att s�dana avtal ing�s som
rutinm�ssigt ing�s av f�retaget utan
materiella f�r�ndringar, och dessa
avtal ing�s

6. Notwithstanding the provisions

of paragraphs 1 and 2 but subject to
the provisions of paragraph 7, where
a person is acting in a Contracting
State on behalf of an enterprise and,
in doing so, habitually concludes
contracts, or habitually plays the
principal role leading to the con-
clusion of contracts that are rou-
tinely concluded without material
modification by the enterprise, and
these contracts are

a) i f�retagets namn, eller

a) in the name of the enterprise, or

b) f�r �verf�ring av �gande av

egendom eller beviljande av r�tten
att nyttja egendom som innehas av
f�retaget eller som f�retaget har r�tt
att nyttja, eller

b) for the transfer of the owner-

ship of, or for the granting of the
right to use, property owned by that
enterprise or that the enterprise has
the right to use, or

c) f�r tillhandah�llandet av tj�n-

ster fr�n f�retaget,

c) for the provision of services by

that enterprise,

ska f�retaget utan hinder av

best�mmelserna i punkterna 1 och 2,
men med beaktande av best�m-
melserna i punkt 7 anses ha fast
driftst�lle i denna stat i fr�ga om den
verksamhet som personen bedriver
f�r f�retaget. Detta g�ller dock inte
om den verksamhet som personen
bedriver �r begr�nsad till s�dan som
anges i punkt 4 och som om den
skulle ut�vas fr�n en stadigvarande
plats f�r aff�rsverksamhet (med
undantag f�r s�dan stadigvarande
plats f�r aff�rsverksamhet som avses
i punkt 5) inte skulle g�ra denna
stadigvarande plats f�r aff�rsverk-
samhet till fast driftst�lle enligt
best�mmelserna i n�mnda punkt.

that enterprise shall be deemed to

have a permanent establishment in
that State in respect of any activities
which that person undertakes for the
enterprise, unless the activities of
such person are limited to those
mentioned in paragraph 4 which, if
exercised through a fixed place of
business (other than a fixed place of
business to which paragraph 5 would
apply), would not make this fixed
place of business a permanent
establishment under the provisions
of that paragraph.

7. Ett f�retag anses inte ha fast

driftst�lle i en avtalsslutande stat
endast p� den grund att f�retaget
bedriver aff�rsverksamhet i denna
stat genom f�rmedling av m�klare,
kommission�r eller annan obero-
ende representant, under f�rut-
s�ttning att s�dan person d�rvid

7. An enterprise shall not be

deemed to have a permanent estab-
lishment in a Contracting State
merely because it carries on business
in that State through a broker,
general commission agent or any
other agent of an independent status,
provided that such persons are acting

2019:1141

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bedriver sin sedvanliga aff�rsverk-
samhet.

in the ordinary course of their
business.

8. Den omst�ndigheten att ett

bolag med hemvist i en avtals-
slutande stat kontrollerar eller
kontrolleras av ett bolag med hem-
vist i den andra avtalsslutande staten
eller ett bolag som bedriver aff�rs-
verksamhet i denna andra stat
(antingen fr�n fast driftst�lle eller p�
annat s�tt), medf�r inte i och f�r sig
att n�gotdera bolaget utg�r fast
driftst�lle f�r det andra.

8. The fact that a company which

is a resident of a Contracting State
controls or is controlled by a com-
pany which is a resident of the other
Contracting State, or which carries
on business in that other State
(whether through a permanent estab-
lishment or otherwise), shall not of
itself constitute either company a
permanent establishment of the
other.

9. Vi till�mpningen av denna arti-

kel ska ett f�retag anses n�rst�ende
till ett f�retag om, med beaktande av
alla relevanta fakta och om-
st�ndigheter, det ena kontrollerar det
andra eller b�da f�retagen kon-
trolleras av samma personer eller
f�retag. Ett f�retag anses under alla
omst�ndigheter vara n�rst�ende till
ett f�retag om det ena direkt eller
indirekt innehar mer �n 50 procent
av �garandelarna i det andra (eller, i
fr�ga om ett bolag, mer �n 50
procent av det sammanlagda r�ste-
talet och v�rdet av bolagets andelar
eller aktiekapital) eller om en person
eller ett annat f�retag direkt eller
indirekt innehar mer �n 50 procent
av �garandelarna (eller, i fr�ga om
ett bolag, mer �n 50 procent av det
sammanlagda r�stetalet och v�rdet
av bolagets andelar eller aktie-
kapital) i b�da f�retagen.

9. For the purposes of this Article,

an enterprise is closely related to an
enterprise if, based on all the
relevant facts and circumstances,
one has control of the other or both
are under the control of the same
persons or enterprises. In any case,
an enterprise shall be considered to
be closely related to an enterprise if
one possesses directly or indirectly
more than 50 per cent of the bene-
ficial interest in the other (or, in the
case of a company, more than 50 per
cent of the aggregate vote and value
of the companys shares or of the
beneficial equity interest in the
company) or if a person or another
enterprise possesses directly or
indirectly more than 50 per cent of
the beneficial interest (or, in the case
of a company, more than 50 per cent
of the aggregate vote and value of
the companys shares or of the
beneficial equity interest in the
company) in the two enterprises.

KAPITEL III

CHAPTER III

BESKATTNING AV INKOMST

TAXATION OF INCOME

Artikel 6

Article 6

Inkomst av fast egendom

Income from immovable property

1. Inkomst, som person med

hemvist i en avtalsslutande stat
f�rv�rvar av fast egendom (d�ri
inbegripet inkomst av lantbruk eller
skogsbruk) bel�gen i den andra

1. Income derived by a resident of

a Contracting State from immovable
property (including income from
agriculture or forestry) situated in

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avtalsslutande staten, f�r beskattas i
denna andra stat.

the other Contracting State may be
taxed in that other State.

2. Uttrycket fast egendom har

den betydelse som uttrycket har
enligt lagstiftningen i den avtals-
slutande stat d�r egendomen �r
bel�gen. Uttrycket inbegriper dock
alltid tillbeh�r till fast egendom,
levande och d�da inventarier i
lantbruk och skogsbruk, r�ttigheter
p� vilka best�mmelserna i privat-
r�tten om fast egendom till�mpas,
byggnader, nyttjander�tt till fast
egendom samt r�tt till f�r�nderliga
eller fasta ers�ttningar f�r nyttjandet
av eller r�tten att nyttja mineral-
f�rekomst, k�lla eller annan natur-
tillg�ng. Skepp och luftfartyg anses
inte vara fast egendom.

2. The term immovable prop-

erty shall have the meaning which
it has under the law of the
Contracting State in which the
property in question is situated. The
term shall in any case include
property accessory to immovable
property, livestock and equipment
used in agriculture and forestry,
rights to which the provisions of
general law respecting landed
property apply, buildings, usufruct
of immovable property and rights to
variable or fixed payments as
consideration for the working of, or
the right to work, mineral deposits,
sources and other natural resources;
ships and aircraft shall not be
regarded as immovable property.

3. Best�mmelserna i punkt 1

till�mpas p� inkomst som f�rv�rvas
genom omedelbart brukande, genom
uthyrning eller annan anv�ndning av
fast egendom.

3. The provisions of paragraph 1

shall apply to income derived from
the direct use, letting, or use in any
other form of immovable property.

Best�mmelserna i punkt 1

till�mpas ocks� p� inkomst av l�s
egendom eller fr�n inkomst av till-
handah�llandet av tj�nster som har
samband med brukandet eller r�tten
att bruka fast egendom som, enligt
skattelagstiftningen i den avtals-
slutande stat i vilken den fasta
egendomen �r bel�gen, innefattas i
inkomst av fast egendom.

The provisions of paragraph 1

shall also apply to income from
movable property or income derived
from services connected with the use
or the right to use immovable
property which, under the taxation
law of the Contracting State in
which the property in question is
situated, is assimilated to income
from immovable property.

4. Best�mmelserna i punkterna 1

och 3 till�mpas �ven p� inkomst av
fast egendom som tillh�r f�retag och
p� inkomst av fast egendom som
anv�nds vid sj�lvst�ndig yrkesut-
�vning.

4. The provisions of paragraphs 1

and 3 shall also apply to the income
from immovable property of an
enterprise and to income from
immovable property used for the
performance of independent perso-
nal services.

Artikel 7

Article 7

Inkomst av r�relse

Business profits

1. Inkomst av r�relse, som f�retag

i en avtalsslutande stat f�rv�rvar,
beskattas endast i denna stat, s�vida

1. The profits of an enterprise of a

Contracting State shall be taxable
only in that State unless the enter-

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inte f�retaget bedriver r�relse i den
andra avtalsslutande staten fr�n d�r
bel�get fast driftst�lle. Om f�retaget
bedriver r�relse p� nyss angivet s�tt,
f�r f�retagets inkomst beskattas i
den andra staten, men endast s� stor
del d�rav som �r h�nf�rlig till det
fasta driftst�llet.

prise carries on business in the other
Contracting State through a perma-
nent establishment situated therein.
If the enterprise carries on business
as aforesaid, the profits of the
enterprise may be taxed in the other
State but only so much of them as is
attributable to that permanent
establishment.

2. Om f�retag i en avtalsslutande

stat bedriver r�relse i den andra
avtalsslutande staten fr�n d�r bel�get
fast driftst�lle h�nf�rs, om inte
best�mmelserna i punkt 3 f�ranleder
annat, i vardera avtalsslutande staten
till det fasta driftst�llet den inkomst
som det kan antas att driftst�llet
skulle ha f�rv�rvat, om det varit ett
frist�ende f�retag, som bedrivit
verksamhet av samma eller liknande
slag under samma eller liknande
villkor och sj�lvst�ndigt avslutat
aff�rer med det f�retag till vilket
driftst�llet h�r.

2. Subject to the provisions of

paragraph 3, where an enterprise of
a Contracting State carries on
business in the other Contracting
State through a permanent estab-
lishment situated therein, there shall
in each Contracting State be
attributed to that permanent estab-
lishment the profits which it might
be expected to make if it were a
distinct and separate enterprise
engaged in the same or similar
activities under the same or similar
conditions and dealing wholly
independently with the enterprise of
which it is a permanent estab-
lishment.

3. Vid best�mmandet av fast

driftst�lles inkomst f�r avdrag g�ras
f�r utgifter som uppkommit f�r det
fasta driftst�llet, h�runder inbe-
gripna utgifter f�r f�retagets ledning
och allm�nna f�rvaltning, oavsett
om utgifterna uppkommit i den stat
d�r det fasta driftst�llet �r bel�get
eller annorst�des.

3. In the determination of the

profits of a permanent establish-
ment, there shall be allowed as
deductions expenses which are
incurred for the purposes of the
permanent establishment, including
executive and general administrative
expenses so incurred, whether in the
State in which the permanent estab-
lishment is situated or elsewhere.

4. Inkomst h�nf�rs inte till fast

driftst�lle endast av den anledningen
att varor ink�ps genom det fasta
driftst�llets f�rsorg f�r f�retaget.

4. No profits shall be attributed to

a permanent establishment by reason
of the mere purchase by that
permanent establishment of goods or
merchandise for the enterprise.

5. Vid till�mpningen av f�reg�-

ende punkter best�ms inkomst som
�r h�nf�rlig till det fasta driftst�llet
genom samma f�rfarande �r fr�n �r,
s�vida inte goda och tillr�ckliga sk�l
f�ranleder annat.

5. For the purposes of the

preceding paragraphs, the profits to
be attributed to the permanent estab-
lishment shall be determined by the
same method year by year unless
there is good and sufficient reason to
the contrary.

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6. Ing�r i inkomst av r�relsein-

komst som behandlas s�rskilt i andra
artiklar av detta avtal, ber�rs
best�mmelserna i dessa artiklar inte
av reglerna i denna artikel.

6. Where profits include items of

income which are dealt with sepa-
rately in other Articles of this
Convention, then the provisions of
those Articles shall not be affected
by the provisions of this Article.

Artikel 8

Article 8

Sj�fart och luftfart

Shipping and air transport

1. Inkomst som f�rv�rvas av

f�retag i en avtalsslutande stat ge-
nom anv�ndningen av skepp eller
luftfartyg i internationell trafik be-
skattas endast i denna stat.

1. Profits of an enterprise of a

Contracting State from the operation
of ships or aircraft in international
traffic shall be taxable only in that
State.

2. Best�mmelserna i punkt 1

till�mpas �ven p� inkomst som
f�rv�rvas genom deltagande i en
pool, ett gemensamt f�retag eller en
internationell driftsorganisation.

2. The provisions of paragraph 1

shall also apply to profits from the
participation in a pool, a joint busi-
ness or an international operating
agency.

Artikel 9

Article 9

F�retag med intressegemenskap Associated

enterprises

1. I fall d�

1. Where:

a) ett f�retag i en avtalsslutande

stat direkt eller indirekt deltar i
ledningen eller kontrollen av ett
f�retag i den andra avtalsslutande
staten eller �ger del i detta f�retags
kapital, eller

a) an enterprise of a Contracting

State participates directly or indi-
rectly in the management, control or
capital of an enterprise of the other
Contracting State, or

b) samma personer direkt eller

indirekt deltar i ledningen eller
kontrollen av s�v�l ett f�retag i en
avtalsslutande stat som ett f�retag i
den andra avtalsslutande staten eller
�ger del i b�da dessa f�retags
kapital, iakttas f�ljande.

b) the same persons participate

directly or indirectly in the manage-
ment, control or capital of an
enterprise of a Contracting State and
an enterprise of the other Contract-
ing State,

Om mellan f�retagen i fr�ga om

handelsf�rbindelser eller finansiella
f�rbindelser avtalas eller f�reskrivs
villkor, som avviker fr�n dem som
skulle ha avtalats mellan av varandra
oberoende f�retag, f�r all inkomst,
som utan s�dana villkor skulle ha
tillkommit det ena f�retaget men
som p� grund av villkoren i fr�ga
inte tillkommit detta f�retag, inr�k-
nas i detta f�retags inkomst och be-
skattas i �verensst�mmelse d�rmed.

and in either case conditions are

made or imposed between the two
enterprises in their commercial or
financial relations which differ from
those which would be made between
independent enterprises, then any
profits which would, but for those
conditions, have accrued to one of
the enterprises, but, by reason of
those conditions, have not so
accrued, may be included in the
profits of that enterprise and taxed
accordingly.

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2. I fall d� en avtalsslutande stat i

inkomsten f�r ett f�retag i denna stat
inr�knar och i �verensst�mmelse
d�rmed beskattar inkomst, f�r
vilken ett f�retag i den andra
avtalsslutande staten beskattats i
denna andra stat, samt den s�lunda
inr�knade inkomsten �r s�dan som
skulle ha tillkommit f�retaget i den
f�rstn�mnda staten om de villkor
som avtalats mellan f�retagen hade
varit s�dana som skulle ha avtalats
mellan av varandra oberoende
f�retag, skall denna andra stat
genomf�ra vederb�rlig justering av
det skattebelopp som p�f�rts f�r
inkomsten d�r om denna andra stat
finner justeringen ber�ttigad. Vid
s�dan justering iakttas �vriga
best�mmelser i detta avtal och de
beh�riga myndigheterna i de avtals-
slutande staterna �verl�gger vid
behov med varandra.

2. Where a Contracting State

includes in the profits of an
enterprise of that State and taxes
accordingly profits on which an
enterprise of the other Contracting
State has been charged to tax in that
other State and the profits so
included are profits which would
have accrued to the enterprise of the
first-mentioned State if the con-
ditions made between the two enter-
prises had been those which would
have been made between indepen-
dent enterprises, then that other State
shall make an appropriate adjust-
ment to the amount of the tax
charged therein on those profits
where that other State considers the
adjustment justified. In determining
such adjustment, due regard shall be
had to the other provisions of this
Convention and the competent
authorities of the Contracting States
shall if necessary consult each other.

Artikel 10

Article 10

Utdelning Dividends

1. Utdelning fr�n bolag med

hemvist i en avtalsslutande stat till
person med hemvist i den andra
avtalsslutande staten f�r beskattas i
denna andra stat.

1. Dividends paid by a company

which is a resident of a Contracting
State to a resident of the other
Contracting State may be taxed in
that other State.

2. Utdelningen f�r emellertid

beskattas �ven i den avtalsslutande
stat d�r bolaget som betalar ut-
delningen har hemvist, enligt lag-
stiftningen i denna stat, men om den
som har r�tt till utdelningen har
hemvist i den andra avtalsslutande
staten f�r skatten inte �verstiga 10
procent av utdelningens brutto-
belopp.

2. However, such dividends may

also be taxed in the Contracting
State of which the company paying
the dividends is a resident, and
according to the laws of that State,
but if the beneficial owner of the
dividends is a resident of the other
Contracting State, the tax so charged
shall not exceed 10 per cent of the
gross amount of the dividends.

Best�mmelserna i f�reg�ende

mening skall inte till�mpas p�
utdelning som betalas av ett bolag
med hemvist i en avtalsslutande stat
till ett bolag med hemvist i den andra
avtalsslutande staten p� vilka
best�mmelserna i Direktivet om ett
gemensamt beskattningssystem f�r
moderbolag och dotterbolag hem-

The provisions of the previous

sentence shall not apply with respect
to dividends paid by a company
which is a resident of a Contracting
State to a company which is a
resident of the other Contracting
State with respect to which the
provisions of the Directive on the
common system of taxation appli-

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mah�rande i olika medlemsstater
(2011/96/EU) i den lydelse det
framdeles kan f� genom att �ndras,
�r till�mpliga.7

cable in the case of parent com-
panies and subsidiaries of different
Member States (2011/96/EU) as it
may be changed from time to time,
are applicable.

De beh�riga myndigheterna i de

avtalsslutande staterna kan tr�ffa
�verenskommelse om s�ttet att ge-
nomf�ra dessa begr�nsningar.

The competent authorities of the

Contracting States may by mutual
agreement settle the mode of appli-
cation of this limitation.

Best�mmelserna i denna punkt

ber�r inte bolagets beskattning f�r
den vinst av vilken utdelningen
betalas.

This paragraph shall not affect the

taxation of the company in respect of
the profits out of which the divi-
dends are paid.

3. Med uttrycket utdelning

f�rst�s i denna artikel inkomst av
aktier, andelsbevis eller andra
liknande bevis, gruvaktier, stiftar-
andelar eller andra r�ttigheter, som
inte �r fordringar, med r�tt till andel
i vinst, samt inkomst av andra
andelar i bolag, som enligt lagstift-
ningen i den stat d�r det utdelande
bolaget har hemvist vid beskatt-
ningen behandlas p� samma s�tt som
inkomst av aktier.

3. The term dividends as used in

this Article means income from
shares, jouissance shares or
jouissance rights, mining shares,
founders shares or other rights, not
being debt-claims, participating in
profits, as well as income from other
corporate rights which is subjected
to the same taxation treatment as
income from shares by the laws of
the State of which the company
making the distribution is a resident.

Uttrycket utdelning i denna

artikel innefattar ocks� vinst som
betalas genom ett arrangemang med
andel i vinst (associa��o em par-
ticipa��o).

The term dividends as used in

this Article also comprises profits
paid under an arrangement for par-
ticipation in profits (associa��o em
participa��o).

4. Best�mmelserna i punkterna 1

och 2 till�mpas inte, om den som har
r�tt till utdelningen har hemvist i en
avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande
staten, d�r bolaget som betalar
utdelningen har hemvist, fr�n d�r
bel�get fast driftst�lle eller ut�var
sj�lvst�ndig

yrkesverksamhet

denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den
andel p� grund av vilken utdelningen
betalas �ger verkligt samband med
det fasta driftst�llet eller den
stadigvarande anordningen. I s�dant
fall till�mpas best�mmelserna i
artikel 7 respektive artikel 14.

4. The provisions of paragraphs 1

and 2 shall not apply if the beneficial
owner of the dividends, being a
resident of a Contracting State,
carries on business in the other
Contracting State of which the
company paying the dividends is a
resident, through a permanent estab-
lishment situated therein, or per-
forms in that other State independent
personal services from a fixed base
situated therein, and the holding in
respect of which the dividends are
paid is effectively connected with
such permanent establishment or
fixed base. In such case the
provisions of Article 7 or Article 14,
as the case may be, shall apply.

7 Artikel 10 punkt 2 andra stycket har f�tt denna lydelse genom �ndringsprotokollet den 16 maj

2019.

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5. Om bolag med hemvist i en

avtalsslutande stat f�rv�rvar in-
komst fr�n den andra avtalsslutande
staten, f�r denna andra stat inte
beskatta utdelning som bolaget
betalar, utom i den m�n utdelningen
betalas till person med hemvist i
denna andra stat eller i den m�n den
andel p� grund av vilken utdelningen
betalas �ger verkligt samband med
fast driftst�lle eller stadigvarande
anordning i denna andra stat, och ej
heller p� bolagets icke utdelade vinst
ta ut en skatt som utg�r p� bolagets
icke utdelade vinst, �ven om
utdelningen eller den icke utdelade
vinsten helt eller delvis utg�rs av
inkomst som uppkommit i denna
andra stat.

5. Where a company which is a

resident of a Contracting State
derives profits or income from the
other Contracting State, that other
State may not impose any tax on the
dividends paid by the company,
except insofar as such dividends are
paid to a resident of that other State
or insofar as the holding in respect of
which the dividends are paid is
effectively connected with a per-
manent establishment or a fixed base
situated in that other State nor
subject the companys undistributed
profits to a tax on the companys
undistributed profits, even if the
dividends paid or the undistributed
profits consist wholly or partly of
profits or income arising in such
other State.

Artikel 11

Article 11

R�nta Interest

1. R�nta, som h�rr�r fr�n en

avtalsslutande stat och som betalas
till person med hemvist i den andra
avtalsslutande staten, f�r beskattas i
denna andra stat.

1. Interest arising in a Contracting

State and paid to a resident of the
other Contracting State may be taxed
in that other State.

2. R�ntan f�r emellertid beskattas

�ven i den avtalsslutande stat fr�n
vilken den h�rr�r, enligt lagstift-
ningen i denna stat, men om den som
har r�tt till r�ntan har hemvist i den
andra avtalsslutande staten f�r
skatten inte �verstiga 10 procent av
r�ntans bruttobelopp. De beh�riga
myndigheterna i de avtalsslutande
staterna kan tr�ffa �verenskommelse
om s�ttet att genomf�ra dessa
begr�nsningar.

2. However, such interest may

also be taxed in the Contracting
State in which it arises and accord-
ing to the laws of that State, but if the
beneficial owner of the interest is a
resident of the other Contracting
State, the tax so charged shall not
exceed 10 per cent of the gross
amount of the interest. The compe-
tent authorities of the Contracting
States may by mutual agreement
settle the mode of application of this
limitation.

3. R�nta som anges i punkt 1

beskattas, utan hinder av best�m-
melserna i punkt 2, endast i den
avtalsslutande stat d�r den som har
r�tt till r�ntan har hemvist om n�gon
av f�ljande f�ruts�ttningar �r
uppfylld;

3. Notwithstanding the provisions

of paragraph 2 interest, mentioned in
paragraph 1, shall be taxable only in
the Contracting State where the
beneficial owner of the interest is a
resident if one of the following
requirements is fulfilled;

a) den som betalar eller tar emot

r�ntan �r en avtalsslutande stat, dess

(a) the payer or the recipient of the

interest is the Contracting State

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offentligr�ttsliga organ, politiska
eller administrativa underavdelning
eller

lokala

myndighet

eller

centralbanken i en avtalsslutande
stat,

itself, a statutory body, a political or
administrative subdivision or a local
authority thereof or the Central Bank
of a Contracting State;

b)8 r�ntan betalas p� grund av ett

l�n som beviljats av Ag�ncia para a
Competitividade

Inova��o

(IAPMEI), Ag�ncia para o Investi-
mento e Com�rcio Externo de
Portugal (AICEP), Companhia de
Seguro de Cr�ditos (COSEC), eller
av en annan institution av offentlig-
r�ttslig karakt�r med syfte att fr�mja
export eller utveckling,

(b) The interest is paid in respect of
a loan granted by Ag�ncia para a
Competitividade

Inova��o

(IAPMEI), Ag�ncia para o Investi-
mento e Com�rcio Externo de
Portugal (AICEP), Companhia de
Seguro de Cr�ditos (COSEC) or any
other institution of a public character
with the objective to promote
exports or development;

c) r�ntan betalas p� grund av ett

l�n beviljat av Styrelsen f�r in-
ternationellt utvecklingssamarbete
(SIDA), AB Svensk Exportkredit
(SEK), Swedfund International AB,
Exportkreditn�mnden, eller av en
annan institution av offentligr�ttslig
karakt�r med syfte att fr�mja export
eller utveckling,

a loan granted by The Swedish
International Development Coop-
eration Agency (SIDA), The Swe-
dish Export Credit Corporation
(SEK), Swedfund International AB,
The Swedish Export Credits Guar-
antee Board (Exportkreditn�mnden)
or any other institution of a public
character with the objective to
promote exports or development;

d) r�ntan betalas p� grund av ett

l�n beviljat av en annan finansiell
institution som de beh�riga myn-
digheterna i de avtalsslutande stat-
erna tr�ffar �verenskommelse om.

(d) the interest is paid in respect of

a loan granted by any other financial
institution which may be agreed
upon between the competent author-
ities of the Contracting States.

4. Med uttrycket r�nta f�rst�s i

denna artikel inkomst av varje slags
fordran, antingen den s�kerst�llts
genom inteckning i fast egendom
eller inte och antingen den medf�r
r�tt till andel i g�lden�rens vinst eller
inte. Uttrycket avser s�rskilt inkomst
av v�rdepapper som utf�rdats av
staten och inkomst av obligationer
eller debentures, d�ri inbegripet
agiobelopp och vinster som h�nf�r
sig till s�dana v�rdepapper, obliga-
tioner eller debentures, liksom varje
annan inkomst som innefattas i
inkomst av utl�nade pengar enligt
skattelagstiftningen i den stat vari-
fr�n inkomsten h�rr�r. Straffavgift
p� grund av sen betalning anses inte
som r�nta vid till�mpningen av
denna artikel.

4. The term interest as used in

this Article means income from
debt-claims of every kind, whether
or not secured by mortgage and
whether or not carrying a right to
participate in the debtors profits,
and in particular, income from
government securities and income
from bonds or debentures, including
premiums and prizes attaching to
such securities, bonds or debentures
as well as all other income
assimilated to income from money
lent by the taxation law of the State
in which the income arises. Penalty
charges for late payment shall not be
regarded as interest for the purpose
of this Article.

8 Artikel 11 punkt 3 b) har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019.

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5. Best�mmelserna i punkterna 1,

2 och 3 till�mpas inte, om den som
har r�tt till r�ntan har hemvist i en
avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande
staten, fr�n vilken r�ntan h�rr�r, fr�n
d�r bel�get fast driftst�lle eller
ut�var sj�lvst�ndig yrkesverksamhet
i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den
fordran f�r vilken r�ntan betalas �ger
verkligt samband med det fasta
driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas
best�mmelserna i artikel 7 respek-
tive artikel 14.

5. The provisions of paragraphs 1,

2 and 3 shall not apply if the
beneficial owner of the interest,
being a resident of a Contracting
State, carries on business in the other
Contracting State in which the
interest arises, through a permanent
establishment situated therein, or
performs in that other State inde-
pendent personal services from a
fixed base situated therein, and the
debt-claim in respect of which the
interest is paid is effectively con-
nected with such permanent estab-
lishment or fixed base. In such case
the provisions of Article 7 or Article
14, as the case may be, shall apply.

6. R�nta anses h�rr�ra fr�n en

avtalsslutande stat om utbetalaren �r
en person med hemvist i denna stat.
Om emellertid den person som
betalar r�ntan, antingen han har
hemvist i en avtalsslutande stat eller
inte, i en avtalsslutande stat har fast
driftst�lle eller stadigvarande anord-
ning i samband med vilken den
skuld uppkommit f�r vilken r�ntan
betalas, och r�ntan belastar det fasta
driftst�llet eller den stadigvarande
anordningen, anses r�ntan h�rr�ra
fr�n den stat d�r det fasta driftst�llet
eller den stadigvarande anordningen
finns.

6. Interest shall be deemed to arise

in a Contracting State when the
payer is a resident of that State.
Where, however, the person paying
the interest, whether he is a resident
of a Contracting State or not, has in
a Contracting State a permanent
establishment or a fixed base in
connection with which the indebt-
edness on which the interest is paid
was incurred, and such interest is
borne by such permanent estab-
lishment or fixed base, then such
interest shall be deemed to arise in
the State in which the permanent
establishment or fixed base is
situated.

7. D� p� grund av s�rskilda

f�rbindelser mellan utbetalaren och
den som har r�tt till r�ntan eller
mellan dem b�da och annan person
r�ntebeloppet, med h�nsyn till den
fordran f�r vilken r�ntan betalas,
�verstiger det belopp som skulle ha
avtalats mellan utbetalaren och den
som har r�tt till r�ntan om s�dana
f�rbindelser inte f�relegat, till�mpas
best�mmelserna i denna artikel
endast p� sistn�mnda belopp. I
s�dant fall beskattas �verskjutande
belopp enligt lagstiftningen i vardera
avtalsslutande staten med iaktta-
gande av �vriga best�mmelser i detta
avtal.

7. Where, by reason of a special

relationship between the payer and
the beneficial owner or between both
of them and some other person, the
amount of the interest, having regard
to the debt-claim for which it is paid,
exceeds the amount which would
have been agreed upon by the payer
and the beneficial owner in the
absence of such relationship, the
provisions of this Article shall apply
only to the last-mentioned amount.
In such case, the excess part of the
payments shall remain taxable
according to the laws of each
Contracting State, due regard being
had to the other provisions of this
Convention.

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Artikel 12

Article 12

Royalty Royalties

1. Royalty, som h�rr�r fr�n en

avtalsslutande stat och som betalas
till person med hemvist i den andra
avtalsslutande staten, f�r beskattas i
denna andra stat.

1. Royalties arising in a Contract-

ing State and paid to a resident of the
other Contracting State may be taxed
in that other State.

2. S�dan royalty f�r emellertid

beskattas �ven i den avtalsslutande
stat fr�n vilken den h�rr�r, enligt
lagstiftningen i denna stat, men om
den som har r�tt till royaltyn har
hemvist i den andra avtalsslutande
staten f�r skatten inte �verstiga 10
procent av royaltyns bruttobelopp.
De beh�riga myndigheterna i de
avtalsslutande staterna kan tr�ffa
�verenskommelse om s�ttet att
genomf�ra dessa begr�nsningar.

2. However, such royalties may

also be taxed in the Contracting
State in which they arise, and
according to the laws of that State,
but if the beneficial owner of the
royalties is a resident of the other
Contracting State the tax so charged
shall not exceed 10 per cent of the
gross amount of the royalties. The
competent authorities of the Con-
tracting States may by mutual agree-
ment settle the mode of application
of this limitation.

3. Med uttrycket royalty f�rst�s

i denna artikel varje slags betalning
som tas emot s�som ers�ttning f�r
nyttjandet av eller f�r r�tten att
nyttja upphovsr�tt till litter�rt,
konstn�rligt eller vetenskapligt verk,
h�ri inbegripet biograffilm och film
eller band f�r radio- eller televi-
sionsuts�ndning, patent, varum�rke,
m�nster eller modell, ritning, hem-
ligt recept eller hemlig tillverknings-
metod samt f�r nyttjandet av eller
f�r r�tten att nyttja industriell,
kommersiell eller vetenskaplig ut-
rustning eller f�r upplysning om
erfarenhetsr�n av industriell, kom-
mersiell eller vetenskaplig natur.

3. The term royalties as used in

this Article means payments of any
kind received as a consideration for
the use of, or the right to use, any
copyright of literary, artistic or
scientific work including cinemato-
graph films and films or tapes for
radio or television broadcasting, any
patent, trade mark, design or model,
plan, secret formula or process, or
for the use of, or the right to use,
industrial, commercial, or scientific
equipment, or for information
concerning industrial, commercial
or scientific experience.

Uttrycket royalty innefattar

ocks� betalningar som utg�r ers�tt-
ning f�r tekniskt bist�nd i samband
med nyttjandet av eller i samband
med r�tten att nyttja s�dan upp-
hovsr�tt, s�dana alster eller upplys-
ningar som anges i denna punkt.

The term royalties also includes

payments in consideration for tech-
nical assistance in connection with
the use of, or the right to use, any
copyright, goods or information as
referred to under this paragraph.

4. Best�mmelserna i punkterna 1

och 2 till�mpas inte, om den som har
r�tt till royaltyn har hemvist i en
avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande

4. The provisions of paragraphs 1

and 2 shall not apply if the beneficial
owner of the royalties, being a
resident of a Contracting State,
carries on business in the other

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staten, fr�n vilken royaltyn h�rr�r,
fr�n d�r bel�get fast driftst�lle eller
ut�var sj�lvst�ndig yrkesverksamhet
i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den
r�ttighet eller egendom i fr�ga om
vilken royaltyn betalas �ger verkligt
samband med det fasta driftst�llet
eller den stadigvarande anord-
ningen. I s�dant fall till�mpas
best�mmelserna i artikel 7 respek-
tive artikel 14.

Contracting State in which the
royalties arise, through a permanent
establishment situated therein, or
performs in that other State inde-
pendent personal services from a
fixed base situated therein, and the
right or property in respect of which
the royalties are paid is effectively
connected with such permanent
establishment or fixed base. In such
case the provisions of Article 7 or
Article 14, as the case may be, shall
apply.

5. Royalty anses h�rr�ra fr�n en

avtalsslutande stat om utbetalaren �r
en person med hemvist i denna stat.
Om, emellertid, den person som
betalar royaltyn, antingen han har
hemvist i en avtalsslutande stat eller
inte, i en avtalsslutande stat har fast
driftst�lle eller stadigvarande anord-
ning i samband varmed skyldigheten
att betala royaltyn uppkommit, och
royaltyn belastar det fasta driftst�llet
eller den stadigvarande anordning-
en, anses royaltyn h�rr�ra fr�n den
stat d�r det fasta driftst�llet eller den
stadigvarande anordningen finns.

5. Royalties shall be deemed to

arise in a Contracting State when the
payer is a resident of that State.
Where, however, the person paying
the royalties, whether he is a resident
of a Contracting State or not, has in
a Contracting State a permanent
establishment or a fixed base in
connection with which the obliga-
tion to pay these royalties was
incurred, and such royalties are
borne by such permanent establish-
ment or fixed base, then such royal-
ties shall be deemed to arise in the
State in which the permanent estab-
lishment or fixed base is situated.

6. D� p� grund av s�rskilda

f�rbindelser mellan utbetalaren och
den som har r�tt till royaltyn eller
mellan dem b�da och annan person
royaltybeloppet, med h�nsyn till det
nyttjande, den r�ttighet eller den
upplysning f�r vilken royaltyn
betalas, �verstiger det belopp som
skulle ha avtalats mellan utbetalaren
och den som har r�tt till royaltyn om
s�dana f�rbindelser inte f�relegat,
till�mpas best�mmelserna i denna
artikel endast p� sistn�mnda belopp.
I s�dant fall beskattas �verskjutande
belopp enligt lagstiftningen i vardera
avtalsslutande staten med iaktta-
gande av �vriga best�mmelser i detta
avtal.

6. Where, by reason of a special

relationship between the payer and
the beneficial owner or between both
of them and some other person, the
amount of the royalties, having
regard to the use, right or infor-
mation for which they are paid,
exceeds the amount which would
have been agreed upon by the payer
and the beneficial owner in the
absence of such relationship, the
provisions of this Article shall apply
only to the last-mentioned amount.
In such case, the excess part of the
payments shall remain taxable
according to the laws of each
Contracting State, due regard being
had to the other provisions of this
Convention.

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Artikel 13

Article 13

Realisationsvinst Capital

gains

1. Vinst, som person med hemvist

i en avtalsslutande stat f�rv�rvar p�
grund av �verl�telse av s�dan fast
egendom som avses i artikel 6 och
som �r bel�gen i den andra avtals-
slutande staten, f�r beskattas i denna
andra stat.

1. Gains derived by a resident of a

Contracting State from the alie-
nation of immovable property
referred to in Article 6 and situated
in the other Contracting State may
be taxed in that other State.

2. Vinst p� grund av �verl�telse

av l�s egendom, som utg�r del av
r�relsetillg�ngarna i fast driftst�lle,
vilket ett f�retag i en avtalsslutande
stat har i den andra avtalsslutande
staten, eller av l�s egendom,
h�nf�rlig till stadigvarande anord-
ning f�r att ut�va sj�lvst�ndig
yrkesverksamhet, som person med
hemvist i en avtalsslutande stat har i
den andra avtalsslutande staten, f�r
beskattas i denna andra stat.
Detsamma g�ller vinst p� grund av
�verl�telse av s�dant fast driftst�lle
(f�r sig eller tillsammans med hela
f�retaget) eller av s�dan stadig-
varande anordning.

2. Gains from the alienation of

movable property forming part of
the business property of a permanent
establishment which an enterprise of
a Contracting State has in the other
Contracting State or of movable
property pertaining to a fixed base
available to a resident of a
Contracting State in the other
Contracting State for the purpose of
performing independent personal
services, including such gains from
the alienation of such a permanent
establishment (alone or with the
whole enterprise) or of such fixed
base, may be taxed in that other
State.

3. Vinst som person med hemvist

i en avtalsslutande stat f�rv�rvar p�
grund av �verl�telse av skepp eller
luftfartyg som anv�nds i internatio-
nell trafik, eller l�s egendom som �r
h�nf�rlig till anv�ndningen av
s�dana skepp eller luftfartyg, be-
skattas endast i denna stat.

3. Gains derived by a resident of a

Contracting State from the alie-
nation of ships or aircraft operated in
international traffic or movable
property pertaining to the operation
of such ships or aircraft, shall be
taxable only in that State.

4.9 Vinst som person med hemvist

i en avtalsslutande stat f�rv�rvar p�
grund av �verl�telse av andelar eller
liknande r�ttigheter, s�som andelar i
ett handelsbolag eller en trust, f�r
beskattas i den andra avtalsslutande
staten om mer �n 50 procent av
andelarnas eller r�ttigheternas v�rde
vid n�gon tidpunkt under de 365
dagar som n�rmast f�regick �ver-
l�telsen

direkt

eller

indirekt

utgjordes av fast egendom s�som
definierad i artikel 6 bel�gen i

4. Gains derived by a resident of a

Contracting State from the alien-
ation of shares or comparable
interests, such as interests in a
partnership or trust, may be taxed in
the other Contracting State if, at any
time during the 365 days preceding
the alienation, these shares or com-
parable interests derived more than
50 per cent of their value directly or
indirectly from immovable property,
as defined in Article 6, situated in
that other State (except immovable

9 Artikel 13 punkt 4 har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019.

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denna andra stat (med undantag f�r
s�dan fast egendom, eller del d�rav,
som �verl�tits under tiden mellan
n�mnda tidpunkt och tidpunkten d�
andelarna eller r�ttigheterna �ver-
l�ts, s�vida andelarnas eller r�ttig-
heternas v�rde vid tidpunkten f�r
�verl�telsen inte till n�gon del direkt
eller indirekt kan h�nf�ras till denna
fasta egendom eller del d�rav som
�verl�tits).

property, or part thereof, that was
alienated between that time and the
time of the alienation of the shares or
comparable interests, as long as no
part of the value of these shares or
comparable interests is derived
directly or indirectly from that
immovable property, or the part
thereof that was alienated, at the
time of that subsequent alienation).

5.10 Vinst p� grund av �verl�telse

av annan egendom �n s�dan som
avses i punkterna 1, 2, 3 eller 4 be-
skattas endast i den avtalsslutande
stat d�r �verl�taren har hemvist.

5. Gains from the alienation of

any property other than that referred
to in paragraphs 1, 2, 3 and 4 shall be
taxable only in the Contracting State
of which the alienator is a resident.

6.11 Vinst som fysisk person som

har haft hemvist i en avtalsslutande
stat och f�tt hemvist i den andra
avtalsslutande staten, f�rv�rvar p�
grund av �verl�telse av andelar eller
andra r�ttigheter och p� grund av
�verl�telse av varje slag av v�rde-
papper som i den f�rstn�mnda staten
vid beskattningen behandlas p�
samma s�tt som vinst vid �verl�telse
av s�dana andelar och andra r�ttig-
heter, f�r utan hinder av best�m-
melserna i punkt 5 beskattas i den
f�rstn�mnda staten, men endast om

6. Notwithstanding paragraph 5,

gains derived by an individual who
has been a resident of a Contracting
State and who has become a resident
of the other Contracting State, from
the alienation of shares or other
corporate rights and gains from the
alienation of any other securities
which are subjected in the first-
mentioned State to the same taxation
treatment as gains from the alien-
ation of such shares or other rights,
may be taxed in the first-mentioned
State, but only if:

a) den fysiska personen har haft

hemvist i den f�rstn�mnda staten vid
n�got tillf�lle under en fem�rsperiod
omedelbart f�re �verl�telsen av
andelarna, r�ttigheterna eller v�rde-
papperna; och

a) the individual has been a

resident of the first-mentioned State
at any time during the five years
immediately preceding the alien-
ation of the shares, rights or secu-
rities; and

b) den fysiska personen var �gare

till ovan n�mnda andelar, r�ttigheter
eller v�rdepapper n�r han hade
hemvist i den f�rstn�mnda staten.

b) the individual was the owner of

the above-mentioned shares, rights
or securities while he was a resident
of the first-mentioned State.

Artikel 14

Article 14

Sj�lvst�ndig yrkesut�vning

Independent personal services

1. Inkomst, som en person med

hemvist i en avtalsslutande stat
f�rv�rvar genom att ut�va fritt yrke
eller annan sj�lvst�ndig verksamhet,

1. Income derived by a resident of

a Contracting State in respect of
professional services or other acti-
vities of an independent character

10 Artikel 13 punkt 5 har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019.

11 Artikel 13 punkt 6 har tillkommit och f�tt denna lydelse genom �ndringsprotokollet den 16 maj

2019. Den inneh�ller vissa best�mmelser som tidigare reglerades i punkt 4.

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beskattas endast i denna stat. S�dan
inkomst f�r emellertid beskattas i
den andra avtalsslutande staten om

shall be taxable only in that State.
However, in the following circum-
stances such income may be taxed in
the other Contracting State:

a) han i denna andra avtals-

slutande stat har en stadigvarande
anordning, som regelm�ssigt st�r till
hans f�rfogande f�r att ut�va
verksamheten. I s�dant fall f�r dock
endast den del av inkomsten som �r
h�nf�rlig till denna stadigvarande
anordning beskattas i denna andra
avtalsslutande stat; eller

a) if he has a fixed base regularly

available to him in the other Con-
tracting State for the purpose of
performing his activities; in such
case, only so much of the income as
is attributable to that fixed base may
be taxed in that other Contracting
State; or

b) han vistas i denna andra

avtalsslutande stat under tidsperiod
eller tidsperioder som sammanlagt
uppg�r till eller �verstiger 183 dagar
under en tolvm�nadersperiod. I
s�dant fall f�r dock endast den del av
inkomsten som �r h�nf�rlig till den
verksamhet som ut�vats i denna
andra avtalsslutande stat beskattas i
denna andra stat.

b) if his stay in the other

Contracting State is for a period or
periods amounting to or exceeding
in the aggregate 183 days in any
period of 12 months; in such case,
only so much of the income as is
attributable to services performed in
that other Contracting State may be
taxed in that other State.

2. Uttrycket fritt yrke inbegri-

per s�rskilt sj�lvst�ndig vetenskap-
lig, litter�r och konstn�rlig verk-
samhet, uppfostrings- och under-
visningsverksamhet samt s�dan
sj�lvst�ndig verksamhet som l�kare,
advokat, ingenj�r, arkitekt, tand-
l�kare och revisor ut�var.

2. The term professional ser-

vices includes especially indepen-
dent scientific, literary, artistic,
educational or teaching activities as
well as the independent activities of
physicians, lawyers, engineers, ar-
chitects, dentists and accountants.

Artikel 15

Article 15

Enskild tj�nst Dependent

personal

services

1. Om inte best�mmelserna i

artiklarna 16, 18 och 19 f�ranleder
annat, beskattas l�n och annan lik-
nande ers�ttning som person med
hemvist i en avtalsslutande stat
uppb�r p� grund av anst�llning,
endast i denna stat, s�vida inte
arbetet utf�rs i den andra avtals-
slutande staten. Om arbetet utf�rs i
denna andra stat, f�r ers�ttning som
uppb�rs f�r arbetet beskattas d�r.

1. Subject to the provisions of

Articles 16, 18 and 19, salaries,
wages and other similar remune-
ration derived by a resident of a
Contracting State in respect of an
employment shall be taxable only in
that State unless the employment is
exercised in the other Contracting
State. If the employment is so
exercised, such remuneration as is
derived therefrom may be taxed in
that other State.

2. Utan hinder av best�mmelserna

i punkt 1 beskattas ers�ttning, som
person med hemvist i en avtals-
slutande stat uppb�r f�r arbete som

2. Notwithstanding the provisions

of paragraph 1, remuneration de-
rived by a resident of a Contracting
State in respect of an employment

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utf�rs i den andra avtalsslutande
staten, endast i den f�rstn�mnda
staten, om

exercised in the other Contracting
State shall be taxable only in the
first-mentioned State if:

a) mottagaren vistas i den andra

staten under tidsperiod eller tids-
perioder som sammanlagt inte
�verstiger 183 dagar under en tolv-
m�nadersperiod som b�rjar eller
slutar under beskattnings�ret i fr�ga,
och

a) the recipient is present in the

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

b) ers�ttningen betalas av arbets-

givare som inte har hemvist i den
andra staten eller p� dennes v�gnar,
samt

b) the remuneration is paid by, or

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

c) ers�ttningen inte belastar fast

driftst�lle eller stadigvarande an-
ordning som arbetsgivaren har i den
andra staten.

c) the remuneration is not borne

by a permanent establishment or a
fixed base which the employer has in
the other State.

3. Utan hinder av f�reg�ende

best�mmelser i denna artikel f�r
ers�ttning f�r arbete, som utf�rs
ombord p� skepp eller luftfartyg,
som anv�nds i internationell trafik
av ett f�retag i en avtalsslutande stat,
beskattas i denna stat.

3. Notwithstanding the preceding

provisions of this Article, remune-
ration derived in respect of an
employment exercised aboard a ship
or aircraft operated in international
traffic by an enterprise of a Con-
tracting State, may be taxed in that
State.

Artikel 1612

Article 16

Styrelsearvode Directors

fees

Styrelsearvode och annan lik-

nande ers�ttning, som person med
hemvist i en avtalsslutande stat
uppb�r i egenskap av medlem i
styrelse, kontrollorgan eller annat
liknande organ i bolag med hemvist
i den andra avtalsslutande staten, f�r
beskattas i denna andra stat.

Directors fees and other similar

payments derived by a resident of a
Contracting State in his capacity as a
member of the board of directors or
supervisory board or any other
similar organ of a company which is
a resident of the other Contracting
State may be taxed in that other
State.

Artikel 17

Article 17

Artister och sportut�vare Artistes

and

athletes

1. Utan hinder av best�mmelserna

i artiklarna 14 och 15 f�r inkomst,
som person med hemvist i en
avtalsslutande stat f�rv�rvar genom
sin personliga verksamhet i den
andra avtalsslutande staten i egen-

1. Notwithstanding the provisions

of Articles 14 and 15, income
derived by a resident of a Contract-
ing State as an entertainer, such as a
theatre, motion picture, radio or
television artiste, or a musician, or as

12 Artikel 16 har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019.

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skap av underh�llningsartist, s�som
teater- eller filmsk�despelare, radio-
eller televisionsartist eller musiker,
eller i egenskap av sportut�vare,
beskattas i denna andra stat.

an athlete, from his personal
activities as such exercised in the
other Contracting State, may be
taxed in that other State.

2. I fall d� inkomst genom

personlig verksamhet, som under-
h�llningsartist eller sportut�vare
bedriver i denna egenskap, inte till-
faller underh�llningsartisten eller
sportut�varen sj�lv utan annan per-
son, f�r denna inkomst, utan hinder
av best�mmelserna i artiklarna 7, 14
och 15, beskattas i den avtals-
slutande stat d�r underh�llnings-
artisten eller sportut�varen bedriver
verksamheten.

2. Where income in respect of

personal activities exercised by an
entertainer or an athlete in his
capacity as such accrues not to the
entertainer or athlete himself but to
another person, that income may,
notwithstanding the provisions of
Articles 7, 14 and 15, be taxed in the
Contracting State in which the
activities of the entertainer or athlete
are exercised.

Artikel 18

Article 18

Pension Pensions

1.13 Om inte best�mmelserna i

artikel 19 punkt 2 f�ranleder annat,
beskattas pension och annan lik-
nande ers�ttning, som med anled-
ning av tidigare anst�llning betalas
till person med hemvist i en avtals-
slutande stat, endast i denna stat.

1. Subject to the provisions of

paragraph 2 of Article 19, pensions
and other similar remuneration paid
to a resident of a Contracting State in
consideration of past employment
shall be taxable only in that State.

2.14 Utan hinder av best�mmel-

serna i punkt 1 f�r pension och
liknande ers�ttning med anledning
av tidigare anst�llning, som h�rr�r
fr�n en avtalsslutande stat och som
betalas till person med hemvist i den
andra avtalsslutande staten, beskat-
tas i den f�rstn�mnda staten. S�dan
pension och liknande ers�ttning ska
anses h�rr�ra fr�n en avtalsslutande
stat om premier eller betalningar
avseende s�dan inkomst f�r dras av
vid beskattningen i den staten.

2. Notwithstanding the provisions

of paragraph 1, pensions and other
similar remuneration in consider-
ation of past employment arising in
a Contracting State and paid to a
resident of the other Contracting
State may be taxed in the first-
mentioned State. Such pensions and
other similar remuneration shall be
deemed to arise in a Contracting
State insofar as the contributions or
payments associated with such item
of income qualify for relief from tax
in that State.

13 Denna best�mmelse numrerades som punkt 1 i artikel 18 genom �ndringsprotokollet den

16 maj 2019. Best�mmelsen utgjorde tidigare artikel 18.

14 Artikel 18 punkt 2 har tillkommit genom �ndringsprotokollet den 16 maj 2019.

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Artikel 19

Article 19

Offentlig tj�nst

Government service

1. a) L�n och annan liknande

ers�ttning (med undantag f�r pen-
sion), som betalas av en avtals-
slutande stat, en av dess politiska
eller administrativa underavdel-
ningar eller lokala myndigheter till
fysisk person p� grund av arbete som
utf�rts i denna stats, under-
avdelnings eller myndighets tj�nst,
beskattas endast i denna stat.

1. a) Salaries, wages and other

similar remuneration, other than a
pension, paid by a Contracting State
or a political or administrative
subdivision or a local authority
thereof to an individual in respect of
services rendered to that State or
subdivision or authority shall be
taxable only in that State.

b) S�dan l�n och annan liknande

ers�ttning beskattas emellertid en-
dast i den andra avtalsslutande staten
om arbetet utf�rs i denna stat och
personen i fr�ga har hemvist i denna
stat och

b) However, such salaries, wages

and other similar remuneration shall
be taxable only in the other
Contracting State if the services are
rendered in that State and the
individual is a resident of that State
who:

1) �r medborgare i denna stat,

eller

(1) is a national of that State; or

2) inte fick hemvist i denna stat

uteslutande f�r att utf�ra arbetet.

(2) did not become a resident of

that State solely for the purpose of
rendering the services.

2. a) Pension som betalas av, eller

fr�n fonder inr�ttade av, en avtals-
slutande stat, en av dess politiska
eller administrativa underavdel-
ningar eller lokala myndigheter till
fysisk person p� grund av arbete som
utf�rts i denna stats, underavdel-
nings eller myndighets tj�nst, be-
skattas endast i denna stat.

2. a) Any pension paid by, or out

of funds created by, a Contracting
State or a political or administrative
subdivision or a local authority
thereof to an individual in respect of
services rendered to that State or
subdivision or authority shall be
taxable only in that State.

b) S�dan pension beskattas

emellertid endast i den andra avtals-
slutande staten om personen i fr�ga
har hemvist och �r medborgare i
denna stat.

b) However, such pension shall be

taxable only in the other Contracting
State if the individual is a resident
of, and a national of, that State.

3. Best�mmelserna i artiklarna 15,

16, 17 och 18 till�mpas p� l�n och
annan liknande ers�ttning och p�
pension som betalas p� grund av
arbete som utf�rts i samband med
r�relse som bedrivs av en avtals-
slutande stat, en av dess politiska
eller administrativa underavdel-
ningar eller lokala myndigheter.

3. The provisions of Articles 15,

16, 17 and 18 shall apply to salaries,
wages and other similar remuner-
ation, and to pensions, in respect of
services rendered in connection with
a business carried on by a Contract-
ing State or a political or admini-
strative subdivision or a local au-
thority thereof.

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Artikel 20

Article 20

Studerande Students

Studerande eller aff�rspraktikant,

som har eller omedelbart f�re
vistelsen i en avtalsslutande stat
hade hemvist i den andra avtals-
slutande staten och som vistas i den
f�rstn�mnda staten uteslutande f�r
sin undervisning eller praktik,
beskattas inte i denna stat f�r belopp
som han erh�ller f�r sitt uppeh�lle,
sin undervisning eller praktik, under
f�ruts�ttning att beloppen h�rr�r
fr�n k�lla utanf�r denna stat.

Payments which a student or

business apprentice who is or was
immediately before visiting a Con-
tracting State a resident of the other
Contracting State and who is present
in the first-mentioned State solely
for the purpose of his education or
training receives for the purpose of
his maintenance, education or
training shall not be taxed in that
State, provided that such payments
arise from sources outside that State.

Artikel 21

Article 21

Annan inkomst

Other income

1. Inkomst som person med

hemvist i en avtalsslutande stat
f�rv�rvar och som inte behandlas i
f�reg�ende artiklar av detta avtal
beskattas endast i denna stat, oavsett
varifr�n inkomsten h�rr�r.

1. Items of income of a resident of

a Contracting State, wherever aris-
ing, not dealt with in the foregoing
Articles of this Convention shall be
taxable only in that State.

2. Best�mmelserna i punkt 1

till�mpas inte p� inkomst, med
undantag f�r inkomst av fast egen-
dom som avses i artikel 6 punkt 2,
om mottagaren av inkomsten har
hemvist i en avtalsslutande stat och
bedriver r�relse i den andra av-
talsslutande staten fr�n d�r bel�get
fast driftst�lle eller ut�var sj�lv-
st�ndig yrkesverksamhet i denna
andra stat fr�n d�r bel�gen stadig-
varande anordning, samt den r�ttig-
het eller egendom i fr�ga om vilken
inkomsten betalas �ger verkligt
samband med det fasta driftst�llet
eller den stadigvarande anord-
ningen. I s�dant fall till�mpas be-
st�mmelserna i artikel 7 respektive
artikel 14.

2. The provisions of paragraph 1

shall not apply to income, other than
income from immovable property as
defined in paragraph 2 of Article 6,
if the recipient of such income, being
a resident of a Contracting State,
carries on business in the other
Contracting State through a perma-
nent establishment situated therein,
or performs in that other State
independent personal services from
a fixed base situated therein, and the
right or property in respect of which
the income is paid is effectively
connected with such permanent
establishment or fixed base. In such
case the provisions of Article 7 or
Article 14, as the case may be, shall
apply.

3. Utan hinder av best�mmelserna

i punkterna 1 och 2 f�r inkomst som
person med hemvist i en avtals-
slutande stat f�rv�rvar och som inte
behandlas i f�reg�ende artiklar av
detta avtal och som h�rr�r fr�n den

3. Notwithstanding the provisions

of paragraphs 1 and 2, items of
income of a resident of a Contracting
State not dealt with in the foregoing
Articles of this Convention and

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andra avtalsslutande staten, beskat-
tas i denna andra stat.

arising in the other Contracting State
may also be taxed in that other State.

4. Utan hinder av �vriga best�m-

melser i detta avtal f�r utbetalningar
enligt socialf�rs�kringslagstiftning-
en, som h�rr�r fr�n en avtalsslutande
stat och som betalas till en person
med hemvist i den andra avtals-
slutande staten, beskattas i den
f�rstn�mnda staten.

4. Notwithstanding any other pro-

visions of this Convention, disburse-
ments under the Social Security
legislation arising in a Contracting
State and paid to a resident of the
other Contracting State may be taxed
in the first-mentioned State.

KAPITEL IV

CHAPTER IV

METODER F�R ATT UNDVIKA
DUBBELBESKATTNING

METHODS FOR ELIMINATION
OF DOUBLE TAXATION

Artikel 22

Article 22

Undanr�jande av dubbelbeskattning Elimination of double taxation

1.15 Med beaktande av best�m-

melserna i portugisisk lagstiftning
betr�ffande undanr�jande av inter-
nationell dubbelbeskattning (som
inte p�verkar den allm�nna prin-
cipen som h�r anges), ska be-
tr�ffande Portugal dubbelbeskatt-
ning undanr�jas p� f�ljande s�tt:

1. Subject to the provisions of

Portuguese law regarding the
elimination of international double
taxation (which shall not affect the
general principle hereof), double
taxation shall be eliminated in the
case Portugal as follows:

a) Om person med hemvist i Por-

tugal f�rv�rvar inkomst som enligt
best�mmelserna i detta avtal f�r
beskattas i Sverige (f�rutom i den
omfattning som dessa best�mmelser
medger beskattning i Sverige endast
p� grund av att inkomsten �r
f�rv�rvad av en person med hemvist
i Sverige), ska Portugal fr�n skatten
p� denna persons inkomst avr�kna
ett belopp motsvarande den skatt
som betalats i Sverige. Avr�knings-
beloppet ska emellertid inte �ver-
stiga den del av inkomstskatten,
ber�knad utan s�dan avr�kning, som
bel�per p� den inkomst som f�r
beskattas i Sverige.

a) Where a resident of Portugal

derives income which may be taxed
in Sweden in accordance with the
provisions of this Convention (ex-
cept to the extent that these provi-
sions allow taxation by Sweden
solely because the income is also
income derived by a resident of
Sweden), Portugal shall allow, as a
deduction from the tax on the
income of that resident, an amount
equal to the income tax paid in
Sweden. Such deduction shall not,
however, exceed that part of the
income tax, as computed before the
deduction is given, which is at-
tributable to the income which may
be taxed in Sweden;

b) Om person med hemvist i Por-

tugal f�rv�rvar inkomst som enligt
best�mmelserna i detta avtal �r
undantagen fr�n beskattning i Por-
tugal, f�r Portugal vid fastst�llandet

b) Where in accordance with any

provision of the Convention income
derived by a resident of Portugal is
exempt from tax in Portugal, Por-
tugal may nevertheless, in calcu-

15 Artikel 22 punkt 1 har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019.

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av skatteuttaget f�r �terst�ende in-
komst f�r s�dan person beakta den
inkomst som undantagits fr�n be-
skattning.

lating the amount of tax on the
remaining income of such resident,
take into account the exempted in-
come.

2. Betr�ffande

Sverige

skall

dubbelbeskattning undvikas p�
f�ljande s�tt:

2. In the case of Sweden, double

taxation shall be avoided as follows:

a) Om person med hemvist i

Sverige f�rv�rvar inkomst som
enligt portugisisk lagstiftning och i
enlighet med best�mmelserna i detta
avtal f�r beskattas i Portugal, skall
Sverige med beaktande av best�m-
melserna i svensk lagstiftning be-
tr�ffande avr�kning av utl�ndsk
skatt (�ven i den lydelse de fram-
deles kan f� genom att �ndras utan
att den allm�nna princip som anges
h�r �ndras) fr�n den svenska
skatten p� inkomsten avr�kna ett
belopp motsvarande den portugi-
siska skatt som erlagts p� inkomsten.

a) Where a resident of Sweden

derives income which under the laws
of Portugal and in accordance with
the provisions of this Convention
may be taxed in Portugal, Sweden
shall allow subject to the provi-
sions of the laws of Sweden con-
cerning credit for foreign tax (as it
may be amended from time to time
without changing the general prin-
ciple hereof) as a deduction from
the tax on such income, an amount
equal to the Portuguese tax paid in
respect of such income.

b) Om person med hemvist i

Sverige f�rv�rvar inkomst som
enligt best�mmelserna i detta avtal
beskattas endast i Portugal, f�r
Sverige vid fastst�llandet av skatte-
satsen f�r svensk progressiv skatt
beakta den inkomst som skall
beskattas endast i Portugal.

b) Where a resident of Sweden

derives income which, in accordance
with the provisions of this Conven-
tion, shall be taxable only in Portu-
gal, Sweden may, when determining
the graduated rate of Swedish tax,
take into account the income which
shall be taxable only in Portugal.

c) Utan hinder av best�mmelserna

i a) ovan �r utdelning fr�n bolag med
hemvist i Portugal till bolag med
hemvist i Sverige undantagen fr�n
svensk skatt enligt best�mmelserna i
svensk lag om skattebefrielse f�r
utdelning som betalas till svenska
bolag fr�n bolag i utlandet.

c) Notwithstanding the provisions

of sub-paragraph a) of this para-
graph, dividends paid by a company
which is a resident of Portugal to a
company which is a resident of Swe-
den shall be exempt from Swedish
tax according to the provisions of
Swedish law governing the exemp-
tion of tax on dividends paid to
Swedish companies by companies
abroad.

3.16 Om person med hemvist i en

avtalsslutande stat f�rv�rvar pension
eller liknande ers�ttning som enligt
artikel 18 punkt 2 f�r beskattas i den
andra avtalsslutande staten, ska
denna andra stat utan hinder av
punkterna 1 och 2 i denna artikel
fr�n skatten p� denna persons
inkomst i denna stat, avr�kna ett

3. Notwithstanding paragraphs 1

and 2, where a resident of a Con-
tracting State receives pensions or
other similar remuneration which, in
accordance with paragraph 2 of
Article 18, may be taxed in the other
Contracting State, that other State
shall allow as a deduction from the
tax on the income of that person, an

16 Artikel 22 punkt 3 har tillkommit genom �ndringsprotokollet den 16 maj 2019.

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belopp motsvarande den skatt som
erlagts i den f�rstn�mnda staten.
Avr�kningsbeloppet ska emellertid
inte �verstiga den del av inkomst-
skatten i denna andra stat, ber�knad
utan s�dan avr�kning, som �r h�n-
f�rlig till s�dan pension eller lik-
nande ers�ttning.

amount equal to the income tax on
the pension or other similar remu-
neration paid in the first-mentioned
State. Such deduction shall not,
however, exceed that part of the
income tax in that other State, as
computed before the deduction is
given, which is attributable to such
pensions or other similar remuner-
ation.

KAPITEL V

CHAPTER V

S�RSKILDA BEST�MMELSER

SPECIAL PROVISIONS

Artikel 23

Article 23

F�rbud mot diskriminering

Non-discrimination

1. Medborgare i en avtalsslutande

stat skall inte i den andra avtals-
slutande staten bli f�rem�l f�r
beskattning eller d�rmed samman-
h�ngande krav som �r av annat slag
eller mer tyngande �n den beskatt-
ning och d�rmed sammanh�ngande
krav som medborgare i denna andra
stat under samma f�rh�llanden �r
eller kan bli underkastad. Utan
hinder av best�mmelserna i artikel 1
till�mpas denna best�mmelse �ven
p� person som inte har hemvist i en
avtalsslutande stat eller i b�da
avtalsslutande staterna.

1. Nationals of a Contracting

State shall not be subjected in the
other Contracting State to any
taxation or any requirement connect-
ed therewith, which is other or more
burdensome than the taxation and
connected requirements to which
nationals of that other State in the
same circumstances are or may be
subjected. This provision shall,
notwithstanding the provisions of
Article 1, also apply to persons who
are not residents of one or both of the
Contracting States.

2. Beskattningen av fast drift-

st�lle, som f�retag i en avtalsslutan-
de stat har i den andra avtalsslutande
staten, skall i denna andra stat inte
vara mindre f�rdelaktig �n beskatt-
ningen av f�retag i denna andra stat,
som bedriver verksamhet av samma
slag. Denna best�mmelse anses inte
medf�ra skyldighet f�r en avtals-
slutande stat att medge person med
hemvist i den andra avtalsslutande
staten s�dant personligt avdrag vid
beskattningen, s�dan skattebefrielse
eller skatteneds�ttning p� grund av
civilst�nd eller f�rs�rjningsplikt mot
familj som medges person med
hemvist i den egna staten.

2. The taxation on a permanent

establishment which an enterprise of
a Contracting State has in the other
Contracting State shall not be less
favourably levied in that other State
than the taxation levied on
enterprises of that other State
carrying on the same activities. This
provision shall not be construed as
obliging a Contracting State to grant
to residents of the other Contracting
State any personal allowances,
reliefs and reductions for taxation
purposes on account of civil status or
family responsibilities which it
grants to its own residents.

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3. Utom i de fall d� best�mmel-

serna i artikel 9 punkt 1, artikel 11
punkt 7 eller artikel 12 punkt 6
till�mpas, �r r�nta, royalty och annan
betalning fr�n f�retag i en avtals-
slutande stat till person med hemvist
i den andra avtalsslutande staten
avdragsgilla vid best�mmandet av
den beskattningsbara inkomsten f�r
s�dant f�retag p� samma villkor som
betalning till person med hemvist i
den f�rstn�mnda staten. P� samma
s�tt �r skuld som f�retag i en
avtalsslutande stat har till person
med hemvist i den andra avtals-
slutande staten avdragsgill vid
best�mmandet av s�dant f�retags
beskattningsbara f�rm�genhet p�
samma villkor som skuld till person
med hemvist i den f�rstn�mnda
staten.

3. Except where the provisions of

paragraph 1 of Article 9, paragraph
7 of Article 11, or paragraph 6 of
Article 12, apply, interest, royalties
and other disbursements paid by an
enterprise of a Contracting State to a
resident of the other Contracting
State shall, for the purpose of deter-
mining the taxable profits of such
enterprise, be deductible under the
same conditions as if they had been
paid to a resident of the first-
mentioned State. Similarly, any
debts of an enterprise of a Contract-
ing State to a resident of the other
Contracting State shall, for the
purpose of determining the taxable
capital of such enterprise, be de-
ductible under the same conditions
as if they had been contracted to a
resident of the first-mentioned State.

4. F�retag i en avtalsslutande stat,

vars kapital helt eller delvis �gs eller
kontrolleras, direkt eller indirekt, av
en eller flera personer med hemvist i
den andra avtalsslutande staten, skall
inte i den f�rstn�mnda staten bli
f�rem�l f�r beskattning eller d�rmed
sammanh�ngande krav som �r av
annat slag eller mer tyngande �n den
beskattning och d�rmed samman-
h�ngande krav som annat liknande
f�retag i den f�rstn�mnda staten �r
eller kan bli underkastat.

4. Enterprises of a Contracting

State, the capital of which is wholly
or partly owned or controlled,
directly or indirectly, by one or more
residents of the other Contracting
State, shall not be subjected in the
first-mentioned State to any taxation
or any requirement connected there-
with which is other or more
burdensome than the taxation and
connected requirements to which
other similar enterprises of the first-
mentioned State are or may be
subjected.

5. Utan hinder av best�mmelserna

i artikel 2 till�mpas best�mmelserna
i denna artikel p� skatter av varje
slag och beskaffenhet.

5. The provisions of this Article

shall, notwithstanding the provisions
of Article 2, apply to taxes of every
kind and description.

Artikel 24

Article 24

F�rfarandet vid �msesidig �ver-
enskommelse

Mutual agreement procedure

1. Om en person anser att en

avtalsslutande stat eller b�da avtals-
slutande staterna vidtagit �tg�rder
som f�r honom medf�r eller kommer
att medf�ra beskattning som strider
mot best�mmelserna i detta avtal,
kan han, utan att detta p�verkar hans

1. Where a person considers that

the actions of one or both of the
Contracting States result or will
result for him in taxation not in
accordance with the provisions of
this Convention, he may, irrespec-
tive of the remedies provided by the

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r�tt att anv�nda sig av de r�ttsmedel
som finns i dessa staters interna
r�ttsordning, l�gga fram saken f�r
den beh�riga myndigheten i den
avtalsslutande stat d�r personen har
hemvist, eller om fr�ga �r om
till�mpning av artikel 23 punkt 1, i
den avtalsslutande stat d�r han �r
medborgare. Saken skall l�ggas fram
inom tre �r fr�n den tidpunkt d�
personen i fr�ga fick vetskap om den
�tg�rd som givit upphov till
beskattning

som

strider

mot

best�mmelserna i avtalet.

domestic law of those States, present
his case to the competent authority
of the Contracting State of which he
is a resident or, if his case comes
under paragraph 1 of Article 23, to
that of the Contracting State of
which he is a national. The case must
be presented within three years from
the first notification of the action
resulting in taxation not in
accordance with the provisions of
the Convention.

2. Om den beh�riga myndigheten

finner inv�ndningen grundad men
inte sj�lv kan f� till st�nd en
tillfredsst�llande l�sning, skall myn-
digheten s�ka l�sa fr�gan genom
�msesidig �verenskommelse med
den beh�riga myndigheten i den
andra avtalsslutande staten i syfte att
undvika beskattning som strider mot
avtalet. �verenskommelse som tr�f-
fats skall genomf�ras utan hinder av
tidsgr�nser i de avtalsslutande stater-
nas interna lagstiftning.

2.17 The competent authority shall

endeavour, if the objection appears
to it to be justified and if it is not
itself able to arrive at a satisfactory
solution, to resolve the case by
mutual agreement with the compe-
tent authority of the other Contract-
ing State, with a view to the avoid-
ance of taxation which is not in
accordance with the Convention.
Any agreement reached shall be
implemented notwithstanding any
time limits in the domestic law of the
Contracting States.

3. De beh�riga myndigheterna i

de avtalsslutande staterna skall
genom �msesidig �verenskommelse
s�ka avg�ra sv�righeter eller tvivels-
m�l som uppkommer i fr�ga om
tolkningen eller till�mpningen av
avtalet. De kan �ven �verl�gga i
syfte att undanr�ja dubbelbeskatt-
ning i fall som inte omfattas av
avtalet.

3. The competent authorities of

the Contracting States shall en-
deavour to resolve by mutual agree-
ment any difficulties or doubts
arising as to the interpretation or
application of the Convention. They
may also consult together for the
elimination of double taxation in
cases not provided for in the
Convention.

4. De beh�riga myndigheterna i

de avtalsslutande staterna kan tr�da i
direkt f�rbindelse med varandra i
syfte att tr�ffa �verenskommelse i de
fall som angivits i f�reg�ende
punkter.

4. The competent authorities of

the Contracting States may com-
municate with each other directly for
the purpose of reaching an agree-
ment in the sense of the preceding
paragraphs.

17 Artikel 24 punkt 2 i den engelska spr�kversionen av avtalet har f�tt denna lydelse genom

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Artikel 2518

Article 25

Utbyte av upplysningar

Exchange of information

1. De beh�riga myndigheterna i

de avtalsslutande staterna ska utbyta
s�dana upplysningar som kan antas
vara relevanta vid till�mpningen av
best�mmelserna i detta avtal eller f�r
administration eller verkst�llighet av
intern lagstiftning i fr�ga om skatter
av varje slag och beskaffenhet som
tas ut f�r de avtalsslutande staterna
eller f�r deras politiska eller admi-
nistrativa underavdelningar eller
lokala myndigheter, om beskatt-
ningen enligt denna lagstiftning inte
strider mot avtalet. Utbytet av
upplysningar begr�nsas inte av
artiklarna 1 och 2.

1. The competent authorities of

the Contracting States shall ex-
change such information as is
foreseeably relevant for carrying out
the provisions of this Convention or
to the administration or enforcement
of the domestic laws concerning
taxes of every kind and description
imposed on behalf of the Con-
tracting States, or of their political or
administrative subdivisions or local
authorities, insofar as the taxation
thereunder is not contrary to the
Convention. The exchange of
information is not restricted by
Articles 1 and 2.

2. Upplysningar som en avtals-

slutande stat tagit emot enligt punkt
1 ska behandlas som hemliga p�
samma s�tt som upplysningar som
erh�llits enligt den interna lagstift-
ningen i denna stat och f�r yppas
endast f�r personer eller myndig-
heter (d�ri inbegripet domstolar och
f�rvaltningsorgan) som fastst�ller,
uppb�r eller driver in de skatter som
�syftas i punkt 1 eller handl�gger
�tal eller �verklagande i fr�ga om
dessa skatter eller som ut�var tillsyn
�ver n�mnda verksamheter. Dessa
personer eller myndigheter f�r
anv�nda upplysningar bara f�r
s�dana �ndam�l. De f�r yppa
upplysningarna vid offentlig r�tte-
g�ng eller i domstolsavg�randen.
Utan hinder av detta kan upplys-
ningar som en avtalsslutande stat
mottagit anv�ndas f�r andra �nda-
m�l d� s�dana upplysningar kan
anv�ndas f�r s�dana andra �ndam�l
enligt lagstiftningen i b�da staterna
och den beh�riga myndigheten i den
stat som l�mnar upplysningarna
till�ter s�dan anv�ndning.

2. Any

information

received

under paragraph 1 by a Contracting
State shall be treated as secret in the
same manner as information ob-
tained under the domestic laws of
that State and shall be disclosed only
to persons or authorities (including
courts and administrative bodies)
concerned with the assessment or
collection of, the enforcement or
prosecution in respect of, the
determination of appeals in relation
to the taxes referred to in paragraph
1, or the oversight of the above. Such
persons or authorities shall use the
information only for such purposes.
They may disclose the information
in public court proceedings or in
judicial decisions. Notwithstanding
the foregoing, information received
by a Contracting State may be used
for other purposes when such
information may be used for such
other purposes under the laws of
both States and the competent
authority of the supplying State
authorises such use.

18 Artikel 25 har f�tt denna lydelse genom �ndringsprotokollet den 16 maj 2019.

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3. Best�mmelserna i punkterna 1

och 2 medf�r inte skyldighet f�r en
avtalsslutande stat att:

3. In no case shall the provisions

of paragraphs 1 and 2 be construed
so as to impose on a Contracting
State the obligation:

a) vidta f�rvaltnings�tg�rder som

avviker fr�n lagstiftning och admi-
nistrativ praxis i denna avtalsslu-
tande stat eller i den andra avtals-
slutande staten,

a) to carry out administrative

measures at variance with the laws
and administrative practice of that or
of the other Contracting State;

b) l�mna upplysningar som inte �r

tillg�ngliga enligt lagstiftning eller
sedvanlig administrativ praxis i
denna avtalsslutande stat eller i den
andra avtalsslutande staten,

b) to supply information which is

not obtainable under the laws or in
the normal course of the admini-
stration of that or of the other
Contracting State;

c) l�mna upplysningar som skulle

r�ja

aff�rshemlighet,

industri-,

handels- eller yrkeshemlighet eller i
n�ringsverksamhet nyttjat f�rfa-
ringss�tt eller upplysningar, vilkas
�verl�mnande skulle strida mot
allm�nna h�nsyn (ordre public).

c) to supply information which

would disclose any trade, business,
industrial, commercial or profess-
sional secret or trade process, or
information the disclosure of which
would be contrary to public policy
(ordre public).

4. D� en avtalsslutande stat beg�r

upplysningar enligt denna artikel ska
den andra avtalsslutande staten
anv�nda de medel som denna stat
f�rfogar �ver f�r att inh�mta de
beg�rda upplysningarna, �ven om
denna andra stat inte har behov av
upplysningarna f�r sina egna
beskattnings�ndam�l. F�rpliktelsen
i f�reg�ende mening begr�nsas av
best�mmelserna i punkt 3, men detta
medf�r inte en r�tt f�r en avtals-
slutande stat att v�gra l�mna
upplysningar uteslutande d�rf�r att
denna stat inte har n�got eget
intresse av s�dana upplysningar.

4. If information is requested by a

Contracting State in accordance with
this Article, the other Contracting
State shall use its information
gathering measures to obtain the
requested information, even though
that other State may not need such
information for its own tax purposes.
The obligation contained in the
preceding sentence is subject to the
limitations of paragraph 3 but in no
case shall such limitations be
construed to permit a Contracting
State to decline to supply informa-
tion solely because it has no domes-
tic interest in such information.

5. Best�mmelserna i punkt 3

medf�r inte r�tt f�r en avtalsslutande
stat att v�gra att l�mna upplysningar
uteslutande d�rf�r att upplys-
ningarna innehas av en bank, annan
finansiell institution, ombud, repre-
sentant eller f�rvaltare eller d�rf�r
att upplysningarna g�ller �gander�tt
i en person.

5. In no case shall the provisions

of paragraph 3 be construed to
permit a Contracting State to decline
to supply information solely because
the information is held by a bank,
other financial institution, nominee
or person acting in an agency or a
fiduciary capacity or because it
relates to ownership interests in a
person.

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Artikel 26

Article 26

Handr�ckning vid indrivning

Assistance in recovery

1. De avtalsslutande staterna

f�rbinder sig att i enlighet med
best�mmelser och regler i respektive
stats lagar och f�rordningar bist�
med �msesidig handr�ckning och
st�d vid indrivning av de skatter p�
vilka detta avtal till�mpas n�r dessa
belopp f�rfallit till betalning enligt
lagstiftningen i den avtalsslutande
stat som beg�r handr�ckningen.

1. The Contracting States agree to

provide mutual assistance and
support for recovering, in accor-
dance with the respective provisions
and rules of their legislation or
regulations, the taxes covered by this
Convention, when these amounts are
definitely due under the laws and
regulations of the Contracting States
seeking the assistance for such
recovery.

2. Efter framst�llning av den

ans�kande staten skall den anmo-
dade staten vidta �tg�rder f�r att
s�kerst�lla indrivning av skatt, �ven
om skattefordran har �verklagats
eller om ingen verkst�llighetstitel
�nnu f�religger s�vida det �r till�tet
enligt lag och administrativ praxis i
den anmodade staten.

2. At the request of the applicant

State, the requested State shall, with
a view to the recovery of an amount
of tax, take measures of conservancy
even if the claim is contested or is
not yet the subject of an instrument
permitting enforcement, insofar as
such is permitted by the laws and
administrative practice of the
requested State.

3. De beh�riga myndigheterna i

de avtalsslutande staterna skall �ver-
l�gga om s�ttet att genomf�ra
till�mpningen av denna artikel i det
fall de anser att bist�nd med hand-
r�ckning vid indrivning av skatter �r
genomf�rbar.

3. The competent authorities of

the Contracting States shall consult
each other to decide the mode of
application of this Article in case
they consider the rendering of
assistance in recovery of taxes
feasible.

Artikel 27

Article 27

Begr�nsning av f�rm�ner

Limitations of benefits

1.19 Utan hinder av �vriga best�m-

melser i detta avtal skall, om

1. Notwithstanding any other

provisions of this Convention, where

a) ett bolag med hemvist i en

avtalsslutande stat f�rv�rvar sina
inkomster huvudsakligen fr�n andra
stater

a) a company that is a resident of

a Contracting State derives its
income primarily from other States

1) fr�n bank-, sj�farts-, finans-,

f�rs�kringsverksamhet, eller

(i) from activities of banking,

shipping, financing or insurance or

2) genom att vara huvudkontor,

co-ordination centre eller en liknan-
de enhet som tillhandah�ller admini-
strativa eller andra tj�nster till en

(ii) from being the headquarters,

co-ordination centre or similar entity
providing administrative services or
other support to a group of com-

19 Denna best�mmelse numrerades som punkt 1 i artikel 27 genom �ndringsprotokollet den

16 maj 2019. Den utgjorde tidigare artikel 27.

2019:1141

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grupp av bolag som bedriver r�relse
huvudsakligen i andra stater; och

panies which carry on business
primarily in other States; and

b) s�dan inkomst beskattas i

andra fall �n d� till�mpning sker av
den metod f�r undvikande av
dubbelbeskattning som normalt
till�mpas av denna stat med en
skattesats som �r p�tagligt l�gre
enligt den statens lagstiftning �n den
som till�mpas antingen p� inkomst
fr�n liknande verksamhet som
bedrivits inom denna stat eller p�
inkomst fr�n huvudkontor, co-
ordination centre eller en liknande
enhet som tillhandah�ller admini-
strativa eller andra tj�nster till en
grupp av bolag som bedriver r�relse
i denna stat,

b) except for the application of the

method of elimination of double
taxation normally applied by that
State, such income would bear a
significantly lower tax under the
laws of that State than income from
similar activities carried out within
that State or from being the head-
quarters, co-ordination centre or
similar entity providing admin-
istrative services or other support to
a group of companies which carry on
business in that State, as the case
may be,

best�mmelserna i detta avtal som

medf�r undantag fr�n eller begr�ns-
ning av beskattningen inte till�mpas
p� inkomst som s�dant bolag f�r-
v�rvar och inte heller p� utdelning
som betalas av s�dant bolag.

any provisions of this Convention

conferring an exemption or a
reduction of tax shall not apply to the
income of such company and to the
dividends paid by such company.

2.20 Utan hinder av �vriga

best�mmelser i detta avtal ska en
f�rm�n enligt avtalet inte ges i fr�ga
om en inkomst, om det med h�nsyn
till alla relevanta fakta och om-
st�ndigheter rimligen kan antas att
ett av de huvudsakliga syftena med
det arrangemang eller den trans-
aktion som direkt eller indirekt
resulterade i f�rm�nen var att f�
f�rm�nen, s�vida det inte fastst�lls
att det under omst�ndigheterna �r
f�renligt med de relevanta best�m-
melsernas �ndam�l och syfte att
f�rm�nen ges.

2. Notwithstanding the other

provisions of this Convention, a
benefit under this Convention shall
not be granted in respect of an item
of income if it is reasonable to
conclude, having regard to all
relevant facts and circumstances,
that obtaining that benefit was one of
the principal purposes of any
arrangement or transaction that
resulted directly or indirectly in that
benefit, unless it is established that
granting that benefit in these
circumstances would be in accor-
dance with the object and purpose of
the relevant provisions of this
Convention.

Artikel 28

Article 28

Diplomatiska f�retr�dare och kon-
sul�ra tj�nstem�n

Diplomatic agents and consular
officers

Best�mmelserna i detta avtal

ber�r inte de privilegier vid beskatt-
ningen som enligt folkr�ttens all-
m�nna regler eller best�mmelser i

Nothing in this Convention shall

affect the fiscal privileges of diplo-
matic agents or consular officers
under the general rules of inter-

20 Artikel 27 punkt 2 har tillkommit genom �ndringsprotokollet den 16 maj 2019.

2019:1141

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s�rskilda �verenskommelser till-
kommer diplomatiska f�retr�dare
eller konsul�ra tj�nstem�n.

national law or under the provisions
of special agreements.

KAPITEL VI

CHAPTER VI

AVSLUTANDE
BEST�MMELSER

FINAL PROVISIONS

Artikel 29

Article 29

Ikrafttr�dande

Entry into force

Detta avtal tr�der i kraft den

trettionde dagen efter den dag d� den
sista av de skriftliga underr�ttelser
som respektive regering skall l�mna
n�r de �tg�rder vidtagits som kr�vs
enligt respektive stats lagstiftning
har l�mnats och dess best�mmelser
skall till�mpas:

The Convention shall enter into

force on the thirtieth day after the
later of the dates on which the
respective Governments have noti-
fied each other in writing that the
formalities constitutionally required
in their respective States have been
complied with and its provisions
shall have effect:

a) i Portugal

a) in the case of Portugal:

1. betr�ffande k�llskatter, om den

h�ndelse som givit upphov till
skatterna intr�ffat den 1 januari 2000
eller senare;

(i) in respect of taxes withheld at

source the fact giving rise to them
appearing on or after the first day of
January 2000;

2. betr�ffande andra skatter, p�

beskattnings�r som b�rjar den 1
januari 2000 eller senare;

(ii) in respect of other taxes as to

income arising in the fiscal year
beginning on or after the first day of
January 2000;

b) i Sverige

b) in the case of Sweden:

1. betr�ffande k�llskatter, p�

belopp som f�rv�rvas den 1 januari
2000 eller senare;

(i) in respect of taxes withheld at

source, for amounts paid on or after
the first day of January 2000;

2. betr�ffande �vriga skatter p�

inkomst, p� skatter som p�f�rs f�r
beskattnings�r som b�rjar den 1
januari 2000 eller senare.

(ii) in respect of other taxes on

income, on taxes chargeable for any
fiscal year beginning on or after the
first day of January 2000.

Artikel 30

Article 30

Upph�rande Termination

Detta avtal f�rblir i kraft till dess

det s�gs upp av en avtalsslutande
stat. Vardera avtalsslutande staten
kan p� diplomatisk v�g skriftligen
s�ga upp avtalet genom under-
r�ttelse h�rom minst sex m�nader
f�re utg�ngen av n�got kalender�r
som f�ljer efter utg�ngen av en

This Convention shall remain in

force until terminated by a Con-
tracting State. Either Contracting
State may terminate the Convention,
through diplomatic channels, by
giving written notice of termination
at least six months before the end of
any calendar year after the expi-

2019:1141

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period om tre �r efter det att avtalet
tr�dde i kraft. I h�ndelse av s�dan
upps�gning upph�r avtalet att g�lla:

ration of a period of three years from
the date of its entry into force. In
such event the Convention shall
cease to have effect:

a) i Portugal

a) in the case of Portugal:

1. betr�ffande k�llskatter, om den

h�ndelse som givit upphov till
skatterna intr�ffar den 1 januari det
kalender�r som f�ljer n�rmast efter
den dag d� den tidsperiod, som
angivits i n�mnda underr�ttelse om
upph�rande, har l�pt ut eller senare;

(i) in respect of taxes withheld at

source, the fact giving rise to them
appearing on or after the first day of
January next following the date on
which the period specified in the
said notice of termination expires;

2. betr�ffande andra skatter, p�

beskattnings�r som b�rjar den 1
januari det kalender�r som f�ljer
n�rmast efter den dag d� den tids-
period, som angivits i n�mnda
underr�ttelse om upph�rande, har
l�pt ut eller senare;

(ii) in respect of other taxes as to

income arising in the fiscal year
beginning on or after the first day of
January next following the date on
which the period specified in the
said notice of termination expires;

b) I Sverige

b) in the case of Sweden:

1. betr�ffande k�llskatter, p� be-

lopp som f�rv�rvas den 1 januari det
kalender�r som f�ljer n�rmast efter
utg�ngen av sexm�nadersperioden
eller senare;

(i) in respect of taxes withheld at

source, for amounts paid on or after
the first day of January in the year
next following the end of the six
month period;

2. betr�ffande �vriga skatter p�

inkomst, p� skatter som p�f�rs f�r
beskattnings�r som b�rjar den
1 januari det kalender�r som f�ljer
n�rmast efter utg�ngen av sex-
m�nadersperioden eller senare.

(ii) in respect of other taxes on

income, on taxes chargeable for any
fiscal year beginning on or after the
first day of January in the year next
following the end of the six month
period.

Till

bekr�ftelse

h�rav

har

undertecknade, d�rtill vederb�rligen
bemyndigade, undertecknat detta
avtal och f�rsett detsamma med sina
sigill.

IN WITNESS whereof the

undersigned being duly authorized
thereto have signed the present
Convention and have affixed thereto
their seals.

Som skedde i Helsingborg den

29 augusti 2002 i tv� exemplar p�
svenska, portugisiska och engelska
spr�ken. Alla tre spr�ken �ger lika
vitsord. F�r den h�ndelse att tvist
uppkommer vid tolkningen skall
dock den engelska texten �ga
f�retr�de.

Done at Helsingborg this 29th.

day of August 2002, in duplicate in
the Portuguese, Swedish and English
languages, all texts being equally
authentic. In case of divergence
between the texts the English text
shall prevail.

F�r Konungariket Sverige

For the Kingdom of Sweden

Anna Lindh

2019:1141

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F�r Portugisiska Republiken

For the Portuguese Republic

Ant�nio Martins da Cruz

Protokoll

Protocol

Vid undertecknandet av avtalet

mellan Konungariket Sverige och
Portugisiska Republiken f�r und-
vikande av dubbelbeskattning och
f�rhindrande av skatteflykt betr�f-
fande skatter p� inkomst, har
undertecknade kommit �verens om
att f�ljande best�mmelser skall
utg�ra en integrerande del av avtalet.

At the moment of signing the

Convention between the Kingdom
of Sweden and the Portuguese
Republic for the Avoidance of
Double Taxation and the Prevention
of Fiscal Evasion with respect to
Taxes on Income, the undersigned
have agreed that the following
provisions shall form an integral part
of the Convention.

I. (Upph�vd)21 I.

(Deleted)

II. Till artikel 8

II. Ad Article 8

Betr�ffande inkomst som f�r-

v�rvas av luftfartskonsortiet Scan-
dinavian Airlines System (SAS)
till�mpas best�mmelserna i artikel 8
punkt 1 endast i fr�ga om den del av
inkomsten som motsvarar den andel
i konsortiet som innehas av SAS
Sverige AB, den svenske del�garen i
SAS.

With respect to profits derived by

the air transport consortium Scan-
dinavian Airlines System (SAS) the
provisions of paragraph 1 of Article
8 shall apply only to such part of the
profits as corresponds to the
participation held in that consortium
by SAS Sverige AB, the Swedish
partner of SAS.

III. Till artikel 13 punkt 3

III. Ad Article 13, paragraph 3

Betr�ffande vinst som f�rv�rvas

av luftfartskonsortiet SAS till�mpas
best�mmelserna i denna punkt
endast i fr�ga om den del av vinsten
som motsvarar den andel i konsortiet
som innehas av SAS Sverige AB,
den svenske del�garen i SAS.

With respect to gains derived by

the air transport consortium SAS,
the provisions of this paragraph shall
apply only to such part of the gains
as corresponds to the participation
held in that consortium by SAS
Sverige AB, the Swedish partner of
SAS.

IV. Till artikel 15 punkt 3

IV. Ad Article 15, paragraph 3

Om person med hemvist i Sverige

uppb�r inkomst av arbete, vilket
utf�rs ombord p� ett luftfartyg som
anv�nds i internationell trafik av
luftfartskonsortiet SAS, beskattas
inkomsten endast i Sverige.

Where a resident of Sweden

derives remuneration in respect of an
employment exercised aboard an
aircraft operated in international
traffic by the air transport con-
sortium SAS, such remuneration
shall be taxable only in Sweden.

21 Punkt I i protokollet till avtalet har upph�vts genom �ndringsprotokollet den 16 maj 2019.

2019:1141

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V. Till artikel 29

V. Ad Article 29

Utan hinder av best�mmelserna i

artikel 29 skall best�mmelserna i
artikel 8 och artikel 13 punkt 3 och
respektive best�mmelser i detta
protokoll till�mpas i de b�da avtals-
slutande staterna i fr�ga om
beskattnings�r som b�rjar den
1 januari 1985 eller senare.

Notwithstanding the provisions of

Article 29, the provisions of Article
8 and paragraph 3 of Article 13 and
respective provisions of this Proto-
col shall have effect in both
Contracting States with respect to
the fiscal years beginning on or after
1 January 1985.

Till bekr�ftelse h�rav har under-

tecknade,

d�rtill

vederb�rligen

bemyndigade, undertecknat detta
protokoll och f�rsett detsamma med
sina sigill.

IN WITNESS whereof the

undersigned being duly authorized
thereto have signed the present
Protocol and have affixed thereto
their seals.

Som skedde i Helsingborg den

Done at Helsingborg this 29th day

of August 2002, in duplicate in the
Portuguese, Swedish and English
languages, all texts being equally
authentic. In case of divergence
between the texts the English text
shall prevail.

F�r Konungariket Sverige

For the Kingdom of Sweden

Anna Lindh

F�r Portugisiska Republiken

For the Portuguese Republic

Ant�nio Martins da Cruz

2019:1141

;

Tjänster

Utbildningar

Juridisk rådgivning

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