SFS 1982:709

Start / Skatterätt / Lag (1982:709) om dubbelbeskattningsavtal mellan Sverige och Ungern / SFS 1982:709

820709.pdf

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                           </style> <div id="page1-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> "I-;-?. SFS 1982:709 Lag Utkom fr�n trycket oi Ti duibbelbeskattningsavtaS meOaE Sverige och Ungern; den 13 juli 1982 utf�rdad den 30 juni 1982. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal f�r att undvika dubbelbeskattning betr�ffande skatter p� inkomst och f�rm�genhet som Sverige och Ungern undertecknade den 12 oktober 1981 skall tillsammans med det protokoll som �r fogat till avtalet g�lla f�r Sveriges del. Avtalets och protokollets inneh�ll framg�r av bilaga till denna lag. 2 � Avtalet skall till�mpas endast i den m�n det medf�r inskr�nkning aV den skattskyldighet i Sverige som annars skulle f�religga. 3 � Om en person anser att det vidtagits n�gon �tg�rd som f�r honom har medf�rt eller kommer att medf�ra en beskattning som strider mot best�m� melserna i av talet, kan han ans�ka om r�ttelse enligt artikel 25 punkt 1 i avtalet. S�dan ans�kan skall g�ras hos regeringen och b�r ges in inom den tid som anges i n�mnda best�mmelse. 4 � �ven om en skattskyldigs inkomst eller f�rm�genhet enligt avtalet skall vara helt eller delvis undantagen fr�n beskattning i Sverige, skall den skattskyldige l�mna alla de uppgifter till ledning f�r taxeringen som han annars skulle ha varit skyldig alt l�mna. Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar THORBJ�RN F�LLDIN OLOF JOHANSSON 16J2 'Prop. 1981/82:147, SkU 69, rskr 311. � </div> <div id="page2-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 Convention between the Government of the Kingdom of Sweden and the Govern� ment of the Hungarian People's Republic for the Avoidance of Double Taxation ^ith Respect to Taxes on Income and on Capital The Government of the Kingdom of Swe� den and the Government of the Hungarian People's Republic Mindful of the principles set forth in the Final Act of the Conference on Security and Cooperation in Europe and desiring to avoid double taxation with respect to taxes on in� come and on capital; Have concluded the following Convention: Bilaga (�vers�ttning) Avtal mellan Konungariket Sveriges rege� ring och Folkrepubliken Ungerns rege^ ring f�r undvikande av dubbelbeskattning betr�ffande skatter p� inkomst och f�r� m�genhet Konungariket Sveriges regering och Folk� republiken Ungerns regering har, med beak� tande av de principer som framlagts i den europeiska s�kerhets- och samarbetskonfe- rensens slutdokument och f�ranledda av �ns� kan att undvika dubbelbeskattning betr�ffan� de skatter p� inkomst och f�rm�genhet, in� g�tt f�ljande avtal: Artide I Personal scope This Convention shall apply to persons who are residents of one or both of the Con� tracting States. Artikel I Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i e n avtalsslutande stat eller i b�da staterna. Artide 2 Taxes covered (1) This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its local authorities, irrespective of t he manner in which they arg levied. (2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital including taxes on gains from the alienation of movable or im� movable property, as well as taxes on capital appreciation. (3) The existing taxes to which the Con� vention shall apply are: a) In the Hungarian People's Republic: (i) the income taxes (aj�vedelemad�k); (ii) the profit taxes (a nyeres�gad�k); (iii) the special corporation tax (a t�rsa- s�gi kiil�nad�); (iv) the house tax (a h�zad�); Artikel 2 Skatter som omfattas av avtalet 1. Detta avtal till�mpas p� skatter p� in� komst och f�rm�genhet, som p�f�rs f�r en avtalsslutande stats eller dess lokala myn� digheters r�kning, oberoende av s�ttet p� vil� ket skatterna uttages. 2. Med skatter p� inkomst och f�rm�gen� het f�rst�s alla skatter, som utg�r p� inkomst eller f�rm�genhet i de ss helhet eller p� delar av inkomst eller f�rm�genhet, d�ri inbe� gripna skatter p� vinst genom �verl�telse av l�s eller fast egendom, samt skatter p� v�r� destegring. 3. De f�r n�rvarande utg�ende skatter, p� vilka avtalet till�mpas, �r: a) i Folkrepubliken Ungern: 1) inkomstskatterna (a j�vedelema- d�k); 2) vinstskatterna (a nyeres�gad�k); 3) den s�rskilda bolagsskatten (a t�rsa- s�gi kiil�nad�); 4) byggnadsskatten (a h�zad�); 1613 � </div> <div id="page3-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 (v) the tax on house values (a h�z�rt�k ad�); (vi) the ground tax (a telekad�); (vii) the contribution to communal devel� opment (a k�zs�gfejleszt�si hozz�j�rul�s); (viii) the levy on dividends and profit dis� tributions of commercial companies (a ker- eskedelmi t�rsas�gok osztal�k �s nyeres�g kifizet�sei ut�ni illet�k) (hereinafter referred to as "Hungarian tax"). b) In Sweden; (i) the State income tax (den statliga in� komstskatten), including sailors' tax (sj�� mansskatten) and coupon tax (kupongskat� ten); (ii) the tax on the undistributed profits of companies (ers�ttningsskatten) and the tax on distribution in connection with reduc� tion of share capital or the winding-up of a company (utskiftningsskatten); (iii) the tax on public entertainers (be� villningsavgiften f�r vissa offentliga f�re� st�llningar); (iv) the communal income tax (den kom� munala inkomstskatten); and (v) the State capital tax (den statliga f�r� m�genhetsskatten) (hereinafter referred to as "Swedish tax"). (4) The Convention shall also apply to any identical or substantially similar taxes which are imposed in either Contracting State after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall each year notify each other of any significant changes which have been made in their respective taxation laws. 5) byggnadsv�rdeskatten (a h�z�rt�k ad�); 6) markskatten (a telekad�); 7) bidraget till kommunal utveckling (a k�zs�gfejleszt�si hozz�j�rul�s); 8) skatten p� utdelning och vinstdi� stribution fr�n r�relsedrivande bolag (a kereskedelmi t�rsas�gok osztal�k �s nye� res�g kifizet�sei ut�ni illet�k) (i det f�ljande ben�mnda "ungersk skatt"), b) i Sverige: 1) den statliga inkomstskatten, sj�� mansskatten och kupongskatten d�ri inbe� gripna; 2) ers�ttningsskatten och utskiftnings� skatten; 3) bevillningsavgiften f�r vissa offent� liga f�rest�llningar; 4) den kommunala inkomstskatten; samt 5) den statliga f�rm�genhetsskatten (i det f�ljande ben�mnda "svensk skatt"). 4. Detta avtal till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet p�f�rs i en� dera avtalsslutande staten vid sidan av eller i st�llet f�r de f�r n�rvarande utg�ende skaf- tema. De beh�riga myndigheterna i de av� talsslutande staterna skall vaije �r meddela varandra de v�sentliga �ndringar som vidta-, gits i respektive skattelagstiftning. Artide 3 General definitions (1) For the purposes of this Convention, unless the context otherwise requires: a) The term "the Hungarian People's Re� public", when used in a geographical sense, means the territory of the Hungarian Peo� ple's Republic; b) the term "Sweden" means the King� dom of Sweden and includes any area outside the territorial sea of Sweden within which 1614 Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder an� nat, har vid till�mpningen av detta avtal f�l� jande uttryck nedan angiven betydelse: a) "Folkrepubliken Ungern" �syftar, n�r "'det anv�nds i geografisk mening, Folkrepu� bliken Ungerns territorium; b) "Sverige" �syftar Konungariket Sveri� ge och inbegriper varje utanf�r Sveriges terri� torialvatten bel�get omr�de, inom vilket Sve- � </div> <div id="page4-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982; 709 under the laws of Sweden and in accordance with international law the rights of Sweden with respect to the exploration and exploita� tion of the natural resources on the sea bed or in its subsoil may be exercised; c) the term "person" includes an individ� ual, a company and any other body of per� sons; d) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; e) the terms "enterprise of a Contracting State" and "enterprise of the other Contract� ing S tate" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resi� dent of the other Contracting State; f) the term "international traffic" means any transport by a ship, aircraft or road trans� port vehicle o perated by an enterprise which has its place of effective management in a Contracting State, except when the ship, air� craft or vehicle is operated solely between places in the oth er Contracting State; g) the term "national" means: (i) any individual possessing the nation� ality of a Contracting State; (ii) any legal person, partnership and as� sociation deriving its status as such from the laws in force in a Contracting State; h) the term "competent authority" means: (i) in th e Hungarian People's Republic, the Minister of Finance or his authorized representative; (ii) in Sweden, the Minister of the Bud� get or his authorized representative, (2) As r egards the application of the Con� vention by a Contracting State any term not defined therein shall, unless the context oth� erwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. rige enligt svensk lag och i �verensst�mmelse med folkr�ttens allm�nna regler �ger ut�va sina r�ttigheter med avseende p� utforskan� det och utnyttjandet av naturtillg�ngarna p� havsbottnen eller i dennas underlag; c) "person" inbegriper fysisk person, bo� lag och annan sammanslutning; d) "bolag" �syftar juridisk person eller an� nan som i beskattningsh�nseende behandlas s�som juridisk person; e) "f�retag i en avtalsslutande stat" och "f�retag i den andra avtalsslutande staten" �syftar f�retag som bedrivs av person med hemvist i en avtalsslutande stat, respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten; f) "internationell trafik" �syftar transport med fartyg, luftfartyg eller landsv�gsfordon som anv�nds av f�retag som har sin verkliga ledning i en avtalsslutande stat utom d� farty� get, luftfartyget eller fordonet anv�nds ute� slutande mellan platser i den andra avtalsslu� tande staten; g) "medborgare" �syftar: 1) fysiska personer som �r medborgare i en avtalsslutande stat; 2) juridiska personer och andra sam� manslutningar som bildats enligt den lagstiftning som g�ller i en avtalsslu� tande stat; h) "beh�rig myndighet" �syftar: 1) i Folkrepubliken Ungern, finansmi� nistern eller dennes befullm�ktigade ombud; 2) i Sverige, budgetministem eller dennes befullm�ktigade ombud. 2. D� en avtalsslutande stat till�mpar detta avtal anses, s�vida inte sammanhanget f�ran� leder annat, varje uttryck som inte definierats i avtalet, ha den betydelse som uttrycket har enligt den statens lagstiftning r�rande s�dana skatter p� vilka avtalet till�mpas. Artide 4 Fiscal domicile (1) For the purposes of this Convention, 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. But Artikel 4 Skatter�tlsligt hemvist 1. Vid till�mpnin gen av detta avtal �syftar uttrycket "person med hemvist i en avtals� slutande stat" person som enligt lagstiftning� en i denna stat �r skattskyldig d�r p� grund av hemvist, bos�ttning, plats f�r f�retagsledning eller annan liknande omst�ndighet. Uttrycket 1615 \ � </div> <div id="page5-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> \ SFS 1982:709 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 or capital situated therein. (2) Where by reason of the provisions of paragraph (1) an individual is a resident of both Contracting States, then his status shall be determined as follows: a) He shall be deemed to be a resident of the State in which he has a permanent home available to him; if he ha s a permanent home available to him in both States, he shall be deemed to be a resident of the State in which he has his centre of vital interests; b) if the State in which he has his centre of vital in terests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resi� dent of the Stale in which he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of whigh he is a national; d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the ques� tion by mutual agreement. (3) Where by reason of the provisions of paragraph (1) a person other than an individ� ual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective manage� ment is situated. Article 5 Permanent establishment (1) For the purposes of this Convention the term "permanent establishment" means a fixed place of business through which the business of the enterprise is wholly or partly carried on. (2) The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; and 0 a mine, an oil or gas well, a quarry or any other place of extraction of natural re� sources. 1616 inbegriper emellertid inte person som �r skattskyldig i de nna stat endast f�r inkomst fr�n k�lla i d enna stat eller f�r f�rm�genhet bel�gen d�r. 2. D� p� grund av best�mmelserna i punk t 1 fysisk person har hemvist i b�da avtalsslu� tande staterna, best�ms hans hemvist p� f�l� jande s�tt: a) Han anses ha hemvist i den stat d�r han har ett hem som stadigvarande st�r till hans f�rfogande. Om han har ett s�dant hem i b�da staterna, anses han ha hemvist i den stat i vilken han har centrum f�r sina levnadsr intressen. b) Om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen el� ler om han inte i n�gondera staten har ett hem som stadigvarande st�r till hans f�rfogande, anses han ha hemvist i den stat d�r han sta� digvarande vistas. c) Om han stadigvarande vistas i b�da sta� terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist i den stat d�r han �r medborgare. d) Om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�gon av dem, avg�r de beh�riga myndigheterna i de avtalsslutande staterna fr�gan genom �msesi� dig �verenskommelse. 3. D� p� grund av best�mmelserna i punk t 1 person, som inte �r fysisk person, har hem� vist i b�da avta lsslutande staterna, anses per� sonen i fr�ga ha hemvist i den stat d�r den har sin verkliga ledning. Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal �syftar uttrycket "fast driftst�lle" en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�� retags verksamhet helt eller delvis bedrivs. 2. Uttrycket "fast driftst�lle" innefattar s�rskilt: a) plats f�r f�retagsledning; b) filial; c) kontor; d) fabrik; e) verkstad; och f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. � </div> <div id="page6-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 (3) A building site or construction or in� stallation project constitutes a permanent es� tablishment only if it lasts more than twelve months. (4) Notwithstanding the preceding provi� sions of this Article, the term "permanent establishment" shall be deemed not to in� clude: a) The use of fa cilities solely for the pur� pose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the enterprise sole� ly for the purpose of storage, display or deliv� ery; c) the maintenance of a stock of goods or merchandise belonging to the enterprise sole� ly for the purpose of processing by another enterprise; d) the maintenance of a fixed place of busi� ness solely for the purpose of purchasing goods or merchandise or of collecting infor� mation, for the enterprise; e) the maintenance of a fixed place of busi� ness solely for the purpose of carrying on, for the enterprise, any other activity of a pre� paratory or auxiliary character; f) the maintenance of a fixed place of busi� ness solely for any combination of activities mentioned in sub-paragraphs a) to e), pro� vided that the overall activity of the fixed place of business resulting from this combi� nation is of a preparatory or auxiliary charac� ter. (5) Notwithstanding the provisions of paragraphs (1) and (2), where a person-other than an agent of an independent status to whom paragraph (6) applies-is acting on be� half of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in t he name of the en� terprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of an y activities which that person undertakes for the enterprise, unless the ac� tivities of such person are limited to those mentioned in paragraph (4) which, if exer� cised through a fixed place of business, would not make thi s fixed place of business a permanent establishment under the provi� sions of that paragraph. 102-SFS 1982 3. Plats f�r byggnads-, anl�ggnings- eller installationsarbete utg�r fast driftst�lle en� dast om verksamheten p�g�r mer �n tolv m� nader. 4. Utan hinder av f�reg�ende best�mmel� ser i denn a artikel anses uttrycket "fast drift� st�lle" inte innefatta: a) anv�ndningen av anordningar uteslutan� de f�r lagring, utst�llning eller utl�mnande av f�retaget tillh�riga varor; b) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r lagring, utst�llning eller utl�mnande; c) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r bearbetning eller f�r�dling genom annat f�retags f�rsorg; d) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r ink�p av varor eller inf�rskaffande av upplysningar f�r f�retaget; e) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r att f�r f�reta� get bedriva annan verksamhet av f�rberedan� de eller bitr�dande art; f) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r att kombine� ra verksamheter som anges i punkterna a)- e), under f�ruts�ttning att hela den verksam� het som bedrivs fr�n den stadigvarande plat� sen f�r aff�rsverksamhet p� grund av denna kombination �r av f�rberedande eller bitr� dande art. 5. Om person, som inte �r s�dan oberoen� de representant p� vilken punkt 6 till�mpas, �r verksam f�r ett f�retag samt i en a vtalsslu� tande stat har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag - utan hinder av best�m� melserna i p unkterna 1 och 2 - ha fast drift� st�lle i denna stat betr�ffande vaije verksam� het som denna person bedriver f�r f�retaget. Detta g�ller dock inte, om den verksamhet som denna person bedriver �r begr�nsad till s�dan som anges i punkt 4 och som - om den bedrevs fr�n en stadigvarande plats f�r af� f�rsverksamhet - inte skulle g�ra denna sta� digvarande plats f�r aff�rsverksamhet till fast driftst�lle enligt best�mmelserna i n�mnda punkt. 1617 � </div> <div id="page7-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> \ SFS 1982:709 (6) An enterprise shall not be deemed to have a permanent establishment in a Con� tracting State merely because it carries on business in tha t State through a broker, gen� eral commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. (7) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which car� ries on business in that other State (whether through a permanent establishment or other� wise), shall not of itself constitute either com� pany a permanent establishment of the other. 6. 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, kommis- sion�r eller annan oberoende representant, om s�dan person d�rvid bedriver sin sedvan� liga aff�rsverksamhet. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar eller kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� an� nat s�tt), medf�r inte i och f�r sig att n�got- dera bolaget utg�r fast driftst�lle f�r det and� ra. Artide 6 Income from immovable property (1) Income derived by a resident of a Con� tracting State from immovable property (in� cluding income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. (2) The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the proper� ty in question is situated. The term shall in any case include property accessory to im� movable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respect� ing landed property apply, usufruct of im� movable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral de� posits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. (3) The provisions of paragraph (1) shall apply to income derived from the direct use, letting, or use in any other form of immov� able property. (4) The provisions of paragraphs (1) and (3) shall also apply to the income from im� movable property of an enterprise and to in� come from immovable property used for the performance of independent personal ser� vices. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripen inkomst av lantbruk och skogsbruk) bel�gen i den andra avtalsslu� tande staten, f�r beskattas i denna andra stat. 2. Uttrycket "fast egendom" har den be� tydelse som uttrycket har enligt lagstiftn ing� en i den avtalsslutande stat d�r egendomen �r bel�gen. Uttrycket inbegriper dock alltid till� beh�r till fast egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttig� heter p� vilka best�mmelserna i civilr�tten om fast egendom till�mpas, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�t� ten att nyttja mineralfyndighet, k�lla eller an� nan naturtillg�ng. Fartyg, b�tar och luftfartyg anses inte vara fast egendom. 3, Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller annan an� v�ndning av fast egendom. 4. Best�mmelserna i punkt erna 1 och 3 till- l�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och p� inkomst av fast egen� dom som anv�nds vid sj�lvst�ndig yrkesut�v� ning. 1618 � </div> <div id="page8-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 Artide 7 Business profits (1) The profits of an enterprise of a Con� tracting State shall be taxable only in that State unless the enterprise carries on busi� ness in the o ther Contracting State through a permanent establishment situated therein. If the enterprise carries on business as afore� said, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent es� tablishment. (2) Subject to the provisions of paragraph (3), where an enterprise of a Contracting State carries on business in the other Con� tracting State through a permanent establish� ment situated therein, there shall in each Contracting State be attributed to that perma� nent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar act ivities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. (3) In determining the profits of a perma� nent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administra� tive expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. (4) No profits shall be attributed to a per� manent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise or of the mere delivery to that permanent estab� lishment of goods or merchandise for its use. (5) For the purposes of the preceding para� graphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. (6) Where profits include items of income which are dealt with separately in other Arti� cles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�rv�rvas av f�retag i en avtalsslutande stat, beskattas en� dast i denna stat, s�vida inte f�retaget bedri� ver 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�re� tagets inkomst beskattas i denna andra stat, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat be� driver r�relse i den andra avtalsslutande sta� ten fr�n d�r bel�get fast driftst�lle, h�nf�rs, om inte best�mmelserna i pun kt 3 f�ranleder annat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antagas att driftst�llet skulle ha f�rv�rvat, om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag un� der samma eller liknande villkor och sj�lv� st�ndigt avslutat aff�rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles inkomst medges avdrag f�r utgifter som upp� kommit f�r det fasta driftst�llet, h�runder in� begripna 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. 4. Inkomst anses inte h�nf�rlig till fast driftst�lle endast av den anledningen att varor ink�ps genom det fasta driftst�llets f�r� sorg f�r f�retaget eller att varor levereras till det fasta driftst�llet f�r att anv�ndas av detta. 5. Vid till�mpningen av f�reg�ende punk� ter 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. 6. Ing�r i inkomst av r�relse inkomstslag som behandlas s�rskilt i andra artiklar av det� ta avtal, ber�rs best�mmelserna i dessa artik� lar inte av reglerna i f�revarande artikel. 1619 � </div> <div id="page9-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 Article 8 International transport (1) Profits from the operation of ships, air� craft or road transport vehicles in interna� tional traffic shall be taxable only in the Con� tracting State in which the place of e ffective management of the enterprise is situated. (2) If the place of effective management of an enterprise carrying on shipping in in terna� tional traffic is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the opera� tor of the ship is a resident. (3) With respect to profits derived by the air transport consortium Scandinavian Air� lines System (SAS) the provisions of para� graph (1) shall apply, but only to such part of the profits as corresponds to the participation held in that co nsortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS). (4) The provisions of paragraph (1) shall also apply to profits from the participation in a pool, a joint business or an international operating agency. (5) The provisions of paragraphs (1), (3) and (4) shall also apply where the enterprise has an agency in the other State for the trans� portation of goods or persons. However, this shall only apply to activities directly connect� ed with the business of shipping, aircraft and road transportation including auxiliary activi� ties connected therewith. Artikel 8 Internationella transporter 1. Inkomst av sj�fart, luftfart eller lands� v�gstransport i internatio nell trafik beskattas' endast i den avtalsslutande stat d�r f�retaget har sin verkliga ledning. 2. Om f�retag, som bedriver sj�fart i inter- nationell trafik, har sin verkliga ledning om� bord p� ett fartyg, anses ledningen bel�gen i den avtalsslutande stat d�r fartyget har sin hemmahamn eller, om n�gon s�dan hamn inte finns, i den a vtalsslutande stat d�r farty� gets redare har hemvist. 3. Best�mmelserna i pu nkt 1 till�mpas b e� tr�ffande inkomst som f�rv�rvas av det svenska, danska och norska luftfartskonsor� tiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av inkomsten som motsvarar den andel i konso rtiet vilken inne� has av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). 4. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom delta� gande i en pool, ett gemensamt f�retag eller en internationell driftsorganisation. 5. Best�mmelserna i p unkterna 1, 3 och 4 till�mpas �ven om f�retaget har en agentur i den andra staten f�r varu- eller persontrans� porter. Detta g�ller emellertid endast verk� samhet som har direkt samband med sj�fart, luftfart och landsv�gstransport eller d�rmed sammanh�ngande verksamhet av bitr�dande art. Artide 9 Associated enterprises (1) Where a) an enterprise of a Contracting State par� ticipates directly or indirectly in the manage� ment, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or ca� pital of an enterprise of a Contracting State and an enterprise of the other Contracting State, 1620 Artikel 9 F�retag med intressegemenskap 1. I fall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltager i ledningen eller �ver� vakningen av ett f�retag i den andra avtals� slutande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt deltager i ledningen eller �vervakningen 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, iakttages f�ljande. / � </div> <div id="page10-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 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 ac� crued, may be included in the profits of that enterprise and taxed accordingly. (2) Where a Contracting State includes in the profits of an enterprise of that State-and taxes accordingly-profits on which an enter� prise of the oth er 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 S tate if the conditions made be� tween the two enterprises had been those which would have been made between inde� pendent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authori� ties of the Contracting States shall if n eces� sary consult each other. Om mellan f�retagen i fr�ga om handelsf�r� bindelser 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�knas i detta f�retags inkomst och beskattas i � ver� ensst�mmelse d�rmed. 2. I fall d� inkomst, f�r vilken ett f�retag i en avtalsslutande stat beskattats i denna stat, �ven inr�knas i inkomsten f�r ett f�retag i den andra avtalsslutande staten och beskat� tas i �verensst�mmelse d�rmed i denna andra stat, samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i denna andra stat om de villkor som avtalats mellan f�retagen hade varit s�dana som skul� le ha avtalats mellan av varandra oberoende f�retag, skall den f�rstn�mnda staten genom� f�ra vederb�rlig justering av det skattebelopp som p�f�rts f�r inkomsten i d enna stat. Vid s�dan justering iakttages �vriga best�mmel� ser i detta avtal och de beh�riga myndigheter� na i de avtalsslutande staterna �verl�gger vid behov med varandra. Artide 10 Dividends (1) Dividends paid by a company which is a resident of a Contracting State to a resident of the o ther Contracting State may be taxed in that other State. (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 recipient is the beneficial owner of the dividends the tax so charged shall not ex� ceed: a) 5 per cent of the gross amount of the dividends if the beneficial owner is a com� pany (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends; b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. Artikel 10 Utdelning 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. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdelningen har hemvist, enligt lagstiftningen i denna stat, men om motta� garen har r�tt till utdeln ingen f�r skatten inte �verstiga: a) 5 procent av utdelningens bruttobelopp, om den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbolag) som direkt beh�rskar minst 25 pr ocent av det ut� betalande bolagets kapital; b) 15 procent av utdelningens bruttobe� lopp i �vriga fal l. Denna punkt ber�r inte bolagets beskatt� ning f�r vinst av vilken utdelningen betalas. 1621 � </div> <div id="page11-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 (3) The term "dividends" as used in this Article means income from shares, 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 treat� ment as income from shares by the laws of the State of which the company making the distribution is a resident. (4) Notwithstanding the provisions of para� graph (1), dividends paid by a company being a resident of the Hungarian People's Repub� lic to a company which is a resident of Swe� den shall be exempt from Swedish tax to the extent that the dividends would have been exempt under Swedish law if both co mpanies had been Swedish companies. (5) 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 Con� tracting State of which the company paying the dividends is a resident, through a perma� nent establishment situated therein, or per� forms in that other State independent person� al services from a fixed base situated therein, and the holding in respect of which the divi� dends 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. (6) 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 divi� dends paid by the company, except insofar as such dividends are paid to a resident of t hat other State or insofar as the holding in re� spect of which the dividends are paid is effec� tively connected with a permanent establish� ment or a fixed base situated in that other State, nor subject the company's undistribut� ed profits to a tax on the company's undistri� buted profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 3. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier, gruvaktier, stiftarandelar eller andra r�ttigheter, som inte �r fordringar, med r� tt till andel i vinst, samt inkomst av andra andelar i bolag, som enligt lagstiftningen i den s tat d�r det utdelande bo� laget har hemvist i s katteh�nseende behand� las p� samma s�tt som inkomst av aktier. 4. Utan hinder av best�mmelserna i pun kt 1 �r utdelning fr�n bolag med hemvist i Folk� republiken Ungern till bolag med hemvist i Sverige undantagen fr�n svensk skatt i den m�n utdelningen enligt svensk lag skulle ha varit undantagen fr�n beskattning om b�da bolagen hade varit svenska bolag. 5. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte, om den som har r�tt till utdel� ningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslu� tande staten, d�r bolaget som betalar utdel� ningen har hemvist, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk� samhet 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 re� spektive artikel 14. 6. Om bolag med hemvist i en avtalsslu� tande stat f�rv�rvar inkomst 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 per� son med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdeln ing� en betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra stat, och ej heller beskatta bola� gets inte utdelade vinst, �ven om utdelningen' eller den inte utdelade vinsten helt eller del� vis utg�rs av inkomst som uppkommit i de n� na andra stat. Artide 11 Interest (1) Interest arising in a Contracting State and paid to a resident of the other Contract- 1622 Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslu� tande stat och som betalas till person med � </div> <div id="page12-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> / ing State shall be taxable only in that other State if such resident is the beneficial owner of the interest. (2) The term "interest" as used in this Arti� cle means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to partici� pate in the debtor's profits, and in particular, income from government securities and in� come from bonds or debentures, including premiums and prizes attaching to such secu� rities, bonds or debentures. (3) The provisions of paragraph (1) shall not apply if the beneficial owner of the inter� est, 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 independent per� sonal 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 establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. (4) Where, by reason of a special relation� ship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, hav� ing regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the bene� ficial owner in the absence of such relation� ship, 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. SFS 1982:709 hemvist i den andra avtalsslutande staten, beskattas endast i den na andra stat, om per� sonen i fr�ga ha r r�tt till r�ntan. 2. Med uttrycket "r�nta" f�rst�s i d enna artikel inkomst av vaije slags fordran, anting� en den utf�rdats mot s�kerhet i fastighet eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket �syftar s�rskilt inkomst av v�rdepapper, som utf�r� dats av staten, och inkomst av obligationer eller debentures, d�ri inbegripna agiobelopp och vinster som h�nf�r sig till s�dana v�rde� papper, obligationer eller debentures. 3. Best�mmelserna i punkt 1 till�mpas inte, om den som har r�tt till r�ntan har hem� vist i en avtalsslutande stat och bedriver r�� relse i d en 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 yrkesverk� samhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt sam� band med det fasta driftst�llet eller den sta� digvarande anordningen. I s�dant fall till�m� pas best�mmelserna i artikel 7 respektive ar� tikel 14. 4. Betr�ffande s�dana fall d� s�rskilda f�r� bindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och an� nan person f�ranleder att r�ntebeloppet, med h�nsyn till de n skuld f�r vilken r�ntan beta� las, �verstiger det belopp som skulle ha avta� lats mellan utbetalaren och den som har r�tt till r �ntan, om s�dana f�rbindelser inte f�re� legat, till�mpas best�mmelserna i denna arti� kel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lag� stiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. Artide 12 Royalties (1) Royalties arising in a Contracting State and paid to a resident of t he other Contract� ing State shall be taxable only in that other State if such resident is the beneficial owner of the royalties. (2) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslu� tande stat och som betalas till person med hemvist i den andra avtalsslutande staten, beskattas endast i de nna andra stat. om per� sonen i fr�ga har r�tt till royaltyn. 2. Med uttrycket "royalty" f�rst�s i denna artikel vaije slag av betalning som mottages s�som ers�ttning f�r nyttjandet av eller f�r 1623 � </div> <div id="page13-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> "'/ SFS 1982:709 to use, any copyright of literary, artistic or scientific work (including cinematograph films, and films or tapes for radio or televi� sion broadcasting), any patent, trade mark, design or model, plan, secret formula or pro� cess, or for the use of, or the right to use, industrial, commercial, or scientific equip� ment, or for information concerning industri� al, commercial or scientific experience. (3) The provisions of paragraph (1) shall not apply if the beneficial owner of the royal� ties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent per� sonal 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 establish� ment or fixed base. In such case the provi� sions of Article 7 or Article 14, as the case may be, shall apply. (4) Where, by reason of a special relation� ship 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 information for which t hey 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 t he payments shall remain taxable according to the laws of each Contracting State, due re� gard being had t o the other provisions of this Convention. r�tten att nyttja upphovsr�tt till litter�rt, konstn�rligt eller vetenskapligt verk (biograf� film samt film och inspelade band f�r televi� sions- eller radios�ndning h�ri inbegripna), patent, varum�rke, m�nster eller modell, rit� ning, hemligt recept eller hemlig tillverk� ningsmetod samt f�r nyttjandet av eller f�r r�tten att nyttja industriell, kommersiell eller vetenskaplig utrustning eller f�r upplysning om erfarenhetsr�n av industriell, kommersi� ell eller vetenskaplig natur. 3. Best�mmelserna i punkt I till�mpas inte, om den som har r�tt till royaltyn har hemvist i en a vtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk� samhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom f�r vilken royaltyn betalas �ger verkligt samband med det fasta driftst�l� let eller den stadigvarande anordningen. I s� dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 4. Betr�ffande s�dana fall d� s�rskilda f�r� bindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan person f�ranleder att royaltybeloppet, med h�nsyn till d et nyttjande, den r�tt 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�rele� gat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lag� stiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. Artide 13 Capital pains (1) Gains derived by a resident of a Con� tracting State from the alienation of immov� able property referred to in Article 6 and situated in the other Contracting State, or from the alienation of shares or similar rights in a company the assets of which consist mainly of such immovable property, may be taxed in that o ther State. 1624 Artikel 13 Realisationsvinst 1. Vinst, som person med hemvist i en av � talsslutande stat f�rv�rvar p� grund av �ver� l�telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra av� talsslutande staten, samt vinst genom �verl� telse av aktier eller liknande r�ttigheter i ett bolag, vars tillg�ngar huvudsakligen utg�rs av s�dan fast egendom, f�r beskattas i de nna andra stat. � </div> <div id="page14-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> (2) Gains from the alienation of movable property forming part of the business proper� ty of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable prop� erty pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of perform� ing independent personal services, including such gains from the alienation of such a per� manent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. (3) Gains from the alienation of ships, air� craft or road transport vehicles operated in international traffic or movable property per� taining to the operation of such ships, aircraft or vehicles shall be taxable only in the Con� tracting State in which the place of effective management of the enterprise is situated. (4) Gains from the alienation of any proper� ty other than that referred to in paragraphs (1), (2) and (3), shall be taxable only in the Contracting State of which the alienator is a resident. SFS 1982:709 2. Vinst p� grund av �verl�telse av l�s egendom, som ing�r i fa st driftst�lle, vilket ett f�retag i e n avtalsslutande stat har i d en andra avtalsslutande staten, eller av l�s egen� dom h�nf�rlig till stadigvarande anordning f�r att ut�va sj�lvst�ndig yrkesverksamhet, som person med hemvist i en avtalsslutande stat har i den an dra avtalsslutande staten, f�r beskattas i d enna andra stat. Detsamma g�l� ler vinst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller i samband med �verl�telse av hela f�retaget) eller av s�dan stadigvarande anordning. 3. Vinst p� grund av �verl�telse av fartyg, luftfartyg eller landsv�gsfordon som anv�nds i internationell trafik eller l�s egendom som �r h�nf�rlig till an v�ndningen av s�dana far� tyg, luftfartyg eller fordon beskattas endast i den avtalsslutande stat d�r f�retaget har sin verkliga ledning. 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1, 2 och 3 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. Artide 14 Independent personal services (1) Income derived by a resident of a Con� tracting State in respect of professional ser� vices or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State, but only so much of it as is attributable to that fixed base. (2) The term "professional services" in� cludes especially independent scientific, lit� erary, artistic, educational or teaching activi� ties a s well a s the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. Artikel 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verksam� het, beskattas endast i denna stat, om han inte i den andra avtalsslutande staten har sta� digvarande anordning, som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksamhe� ten. Om han har s�dan stadigvarande anord� ning, f�r inkomsten beskattas i d enna andra stat men endast s� stor del d�rav som �r h�nf�rlig till denna stadigvarande anordning. 2. Uttrycket "fritt yrke" inbegriper s�r� skilt sj�lvst�ndig vetenskaplig, litter�r och konstn�rlig verksamhet, uppfostrings- och undervisningsverksamhet samt s�dan sj�lv� st�ndig verksamhet som l�kare, advokater, ingenj�rer, arkitekter, tandl�kare och revi� sorer ut�var. Artide 15 Dependent personal services (1) Subject to the provisions of Artides 16, 18, 19 and 20, salaries, wages and other simi- Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18, 19 och 20 f�ranleder annat, beskattas 1625 � </div> <div id="page15-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 \ lar remuneration derived by a resident of a Contracting State in respect of an employ� ment 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) Notwithstanding the provisions of para� graph (1), remuneration derived by a resident of a Contracting State in respect of an em� ployment exercised in the other Contracting State shall be taxable only in the first-men� tioned State if: a) The recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned, and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and c) the remuneration is not borne by a per� manent establishment or a fixed base which the employer has in the other State. (3) Notwithstanding the preceding provi� sions of this Article, remuneration derived in respect of an employment exercised aboard a ship, aircraft or road transport vehicle oper� ated in international traffic, may be taxed in the Contracting State in which the place of effective management of the enterprise is sit� uated. Where a resident of Sweden derives remuneration in respect of an employment exercised aboard an aircr^lft operated in in� ternational traffic by the air transport consor� tium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. l�ner och andra liknande ers�ttningar, som person med hemvist i e n avtalsslutande stat uppb�r p� grund av anst�llning, endast i den� na stat, s�vida inte arbetet utf�rs i den andra avtalsslutande staten. Om arbetet utf�rs i denna andra stat, far ers�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hem� vist i en av talsslutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om; a) mottagaren vistas i denna andra stat un� der tidrymd eller tidrymder som sammanlagt inte �verstiger 183 dagar under kalender�ret i fr�ga, och b) ers�ttningen betalas av eller p� uppdrag av arbetsgivare som inte har hemvist i denna andra stat, samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som arbetsgi� varen har i denna andra stat. 3. Utan hinder av f�reg�ende best�mmel� ser i d enna artikel f�r ers�ttning f�r arbete, som utf�rs ombord p� fartyg, luftfartyg eller landsv�gsfordon i internationell trafik, be� skattas i den avtalsslutande stat d�r f�retaget har sin verkliga ledning. Om person med hemvist i Sve rige uppb�r inkomst av arb ete, vilket utf�rs ombord p� luftfartyg som an� v�nds i internationell trafik av luftfartskon� sortiet Scandinavian Airlines System (SAS), beskattas inkomsten endast i Sverige. Artide 16 Directors' fees 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 any other similar board of a com� pany which is a resident of the other Con� tracting State may be taxed in that other State. Artikel 16 Styrelsearvoden Styrelsearvoden och andra liknande ers�tt� ningar, som person med hemvist i en avtals� slutande stat uppb�r i e genskap av medlem i styrelse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande sta� ten, f�r beskattas i denna andra stat. 1626 � </div> <div id="page16-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> Artide 17 Artistes and athletes (1) Notwithstanding the provisions of Arti� cles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or televi� sion a rtiste, or a musician, or as an athlete, from his personal activities as such exercised in the o ther Contracting State, may be taxed in that other State. (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 an� other person, that income may, notwith� standing 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, if that person is directly or indi� rectly controlled by the entertainer or ath� lete. (3) Notwithstanding the provisions of para� graph (1) of this Article, income derived from such activities as defined in paragraph (1) performed in a Contracting State shall be exempt from tax in that State if the activities are carried on under a cultural agreement between the Contracting States, or are sub� stantially supported by public funds of the other Contracting State. SFS 1982:709 Artikel 17 Artister och idrottsm�n 1. Utan hinder av best�mmelserna i artik� larna 14 och 15 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar ge� nom sin personliga verksamhet i den andra avtalsslutande staten i egenskap av artist, s� som teater- eller filmsk�despelare, radio- el� ler televisionsartist eller musiker eller av idrottsman, beskattas i denna andra stat. 2. I fall d� inkomst genom verksamhet, som artist eller idrottsman ut�var i denna egenskap, inte tillfaller artisten eller idrotts� mannen sj�lv utan annan person, far denna inkomst, utan hinder av best�mmelserna i ar- tiklama 7, 14 och 15, beskattas i den avtals� slutande stat d�r artisten eller idrottsmannen ut�var verksamheten, om personen i fr�ga direkt eller indirekt kontrolleras av artisten eller idrottsmannen. 3. Utan hinder av best�mmelserna i punkt 1 i denna artikel skall inkomst, som f�rv�rvas genom s�dan verksamhet som avses i punkt 1 vilken ut�vas i en avtalsslutande stat, vara undantagen fr�n beskattning i denna stat, om verksamheten ut�vas inom ramen f�r ett kul� turavtal mellan de avtalsslutande staterna el� ler om denna huvudsakligen finansieras av allm�nna medel i den andra avtalsslutande staten. Artide 18 Pensions Subject to the provisions of paragraph (2) of Artide 19, pensions and other similar re� muneration in consideration of past employ� ment, annuities or disbursements under the Social Security legislation paid to a resident of a Contracting State may be taxed in the Contracting State where they arise. Artikel 18 Pensioner Om inte best�mmelserna i artikel 19 punkt 2 f�ranleder annat, f�r pensioner och andra liknande ers�ttningar p� grund av tidigare an� st�llning, livr�ntor eller utbetalningar enligt socialf�rs�kringslagstiftningen som betalas till person med hemvist i en avtalsslutande stat beskattas i den avtalsslutande stat var� ifr�n ers�ttningen h�rr�r. Artide 19 Government service (1) a) Remuneration, other than a pension, paid by a Contracting State or a local author� ity thereof to an individual in respect of ser� vices rendered to that State or authority shall be taxable only in that State. Artikel 19 Offentlig tj�nst 1. a) Ers�ttning (med undantag f�r pen� sion), som betalas av en avtalsslutande stat eller dess lokala myndigheter till fysisk per� son p� grund av arbete som utf�rs i denna stats eller dess lokala myndigheters tj�nst, beskattas endast i denna stat. 1627 � </div> <div id="page17-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> \ SFS 1982:709 b) However, such 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: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. (2) a) Any pension paid by, or out of funds created by, a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State. b) However, such pension shall be taxable only in the other Contracting State if the indi� vidual is a resident of, and a national of, that State. (3) The provisions of A rticles 15,16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with business or production activities carried on by a Co ntracting State or a local authority thereof. b) S�dan ers�ttning beskattas emellertid endast i den a ndra avtalsslutande staten, om arbetet utf�rs i denna stat och personen i fr�ga har hemvist i denna s tat och: 1) �r medborgare i den na stat; eller 2) inte fick hemvist i denna stat uteslutan� de f�r att utf�ra arbetet. 2. a) Pension, som betalas av, eller fr�n fonder inr�ttade av, en avtalsslutande stat eller dess lokala myndigheter till fysisk per� son p� grund av arbete som utf�rts i denna stats eller dess lokala myndigheters tj�nst, beskattas endast i denna stat. b) S�dan pension beskattas emellertid en� dast i den andra avtalsslutande staten, om personen i fr�ga har hemvist och �r medbor� gare i denna stat. 3. Best�mmelserna i arti klarna 15, 16 o ch 18 till�mpas p� ers�ttning och pension som betalas p� grund av arbete som utf�rts i sam� band med aff�rsverksamhet eller tillverkning som bedrivs av en avtalsslutande stat eller dess lokala myndigheter. Artide 20 Students (1) Payments which a student or business, technical, agricultural or forestry apprentice who is o r was immediately before visiting a Contracting State a resident of the other Con� tracting State and who is present in the first- mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, educa� tion or training shall not be taxed in that State, provided that such payments are made to him from sources outside that State. In� come derived by such a student from a schol� arship held by him for the purpose of his full time education at a university or other insti� tution for higher education, or by such an apprentice for his training shall be exempt from tax on that income in the Contracting State which he is visiting. (2) A stude nt at a university or other edu� cational institution in a Contracting State, who during a temporary stay in the other Contracting State holds an employment in that other State for a period not exceeding 100 days in a calendar year for the purpose of obtaining practical experience in co nnection 1628 Artikel 20 Studerande 1. Belopp, vilka studerande eller aff�rs- el� ler hantverkspraklikant, eller praktikant inom tekniskt yrke eller inom jordbruk eller skogsbruk, som har eller omedelbart f�re vis� telse i en avtalsslutande stat hade hemvist i den andra avtalsslutande staten och som vis� tas i den f�rstn�mnda avtalsslutande staten uteslutande f�r sin undervisning eller utbild� ning, erh�ller f�r sitt uppeh�lle, sin utbildning eller undervisning beskattas inte i denna stat, under f�ruts�ttning att beloppen utbetalas till honom fr�n k�lla utanf�r denna stat. Stipen� dium som s�dan studerande erh�ller f�r hel� tidsstudier vid universitet eller annan inr�tt� ning f�r h�gre utbildning eller inkomst som s�dan praktikant erh�ller f�r sin praktikant� tj�nstg�ring, beskattas inte i den avtalsslu� tande stat d�r han vi stas. 2. Studerande vid universitet eller annan inr�ttning f�r undervisning i en avtalsslu� tande stat, som under tillf�llig vistelse i den andra avtalsslutande staten innehar anst�ll� ning i de nna andra stat under en tidrymd av h�gst 100 dagar under ett kalender�r f�r att erh�lla praktisk erfarenhet i samband med � </div> <div id="page18-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 with his studies, shall be taxable in that other State only for such part of the income from the employment as exceeds 1500 Swedish kronor a calendar month or the equivalent in Hungarian currency. The exemption granted under this paragraph shall not, however, ex� ceed an aggregate amount of 4500 Swedish kronor in a calendar year or the equivalent in Hungarian cu rrency. Any amount exempted from tax under this paragraph shall include personal allowances for the calendar year in question. (3) The competent authorities of the Con� tracting States may agree on such changes of the amounts mentioned in paragraph (2) of this Article as may be reasonable with regard to changes in the value of money, amended legislation in a Contracting State or other similar circumstances. studierna, beskattas i denna andra stat endast f�r den del av inkomsten av anst�llningen som �verstiger 1 500 svenska kronor per ka� lenderm�nad eller motv�rdet i ungersk va� luta. Skattebefrielse enligt denna punkt medges dock med ett sammanlagt belopp av h�gst 4500 svenska kronor per kalender�r eller motv�rdet i un gersk valuta. Belopp som �r skattefritt enligt denna punkt innefattar personliga avdrag f�r ifr�gavarande kalen� der�r. 3. De beh�riga myndigheterna kan tr�ffa �verenskommelse om s�dan �ndring av de i punkt 2 i denna artikel angivna beloppen som finnes sk�lig med h�nsyn till f�r�ndring i pen� ningv�rde, �ndrad lagstiftning i en avtalsslu� tande stat eller andra liknande omst�ndighe� ter. Artide 21 Other income (1) Items of income of a resident of a Con� tracting State, wherever arising, not dealt with in the foregoing Articles of this Conven� tion shall be taxable only in that State. (2) The provisions of paragraph (1) shall not apply to income, other than income from immovable pr operty as defined in paragraph (2) of Article 6, if the recipient of such in� come, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment sit� uated therein, or peiforms in that other State independent personal services from a fixed base situated therein, and the right or proper� ty in re spect 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. Artikel 21 Annan inkomst 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 var� ifr�n inkomsten h�rr�r. 2. Best�mmelserna i p unkt 1 till�mpas inte p� inkomst, med undantag f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkes� verksamhet i de nna andra stat fr�n d�r bel� gen stadigvarande anordning, samt den r�t� tighet eller egendom p� grund av vilken in� komsten betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�m� melserna i arti kel 7 respektive artikel 14. Artide 22 Capital (1) Capital represented by immovable property referred to in Ar ticle 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. Artikel 22 F�rm�genhet 1. F�rm�genhet best�ende av s�dan fast egendom som avses i artikel 6, vilken innehas av person med hemvist i en avtalsslutande stat och �r bel�gen i den a ndra avtalsslutande staten, f�r beskattas i denna andra stat. 1629 � </div> <div id="page19-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> \ SFS 1982:709 (2) Capital represented by movable prop� erty forming part of the business property of a permanent establishment which an enter� prise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resi� dent of a C ontracting State in the other Con� tracting State for the purpose of performing independent personal services, may be taxed in that other State. (3) Capital represented by ships, aircraft and road transport vehicles operated in inter� national traffic and by movable property per� taining to the operation of such ships, aircraft and vehicles shall be taxable only in the Con� tracting State in which the place of e ffective management of the enterprise is situated. (4) All othe r elements of c apital of a resi� dent of a Contracting State shall be taxable only in that State. 2. F�rm�genhet best�ende av l�s egen� dom, som ing�r i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den and ra avtalsslutande staten, eller av l�s egen dom, som �r h�nf�rlig till stad igvarande an ordning f�r att ut�va sj�lvst�ndig yrkesverk samhet, som person med hemvist i en av talsslutande stat har i den andra avtalsslu t�nde staten, f�r beskattas i denna andra stat 3. F�rm�genhet best�ende av fartyg, luft fartyg och landsv�gsfordon som anv�nds internationell trafik samt av l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana far� tyg, luftfartyg och fordon, beskattas endast i den avtalsslutande stat d�r f�retaget har sin verkliga ledning. 4. Alla andra slag av f�rm�genhet, som innehas av person med hemvist i en avtalsslu� tande stat, beskattas endast i denna stat. Artide 23 Elimination of double taxation (1) In the case of the Hungarian People's Republic double taxation shall be avoided as follows; a) Where a resident of the Hungarian Peo� ple's Republic derives income or owns capi� tal which, in accordance with the provisions of this Convention may be taxed in Sweden, the Hungarian People's Republic shall, sub� ject to the provisions of sub-paragraphs b) and c), exempt such income or capital from tax. b) Where a resident of the Hungarian Peo� ple's Republic derives items of income which, in accordance with the provisions of Article 10, may be taxed in Sweden, the Hun� garian People's Republic shall allow as a de� duction from the tax on the income of that resident an amount equal to the tax paid in Sweden. Such deduction shall not, however, exceed that part of the tax, as computed be� fore the deduction is given, which is attribut� able to such items of income derived from Sweden. c) Where in accordance with any provi� sions of the Convention income derived or capital owned by a resident of the Hungarian People's Republic is exempt from tax in the Hungarian People's Republic, the Hungarian People's Republic may nevertheless, in cal- 1630 Artikel 23 Undanr�jande av dubbelbeskattning 1. I Folkrepubliken Ungern undviks dub� belbeskattning p� f�ljande s�tt: a) Om person med hemvist i Folkrepub li� ken Ungern f�rv�rvar inkomst eller innehar f�rm�genhet, som enligt best�mmelserna i detta avtal far beskattas i Sverige, skall Folk� republiken Ungern, s�vida inte best�mmel� serna i pun kterna b) och c) f�ranleder annat, undantaga s�dan inkomst eller f�rm�genhet fr�n skatt. b) Om person med hemvist i Folkrepubli� ken Ungern f�rv�rvar inkomst som enligt be� st�mmelserna i artikel 10 far beskattas i Sve� rige, skall Folkrepubliken Ungern fr�n skat� ten p� denna persons inkomst avr�kna ett belopp motsvarande den skatt som betalats i Sverige. Avr�kningsbeloppet skall emellertid inte �verstiga den del av skatten, ber�knad utan s�dan avr�kning, som bel�per p� den fr�n Sverige uppburna inkomsten. c) Om inkomst som f�rv�rvas eller f�rm�� genhet som innehas av person med hemvist i Folkrepubliken Ungern enligt best�mmelser i avtalet �r undantagen fr�n skatt i Folkrepu� bliken Ungern, f�r Folkrepubliken Ungern likv�l vid bes t�mmandet av skatten p� denna � </div> <div id="page20-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 culating the amount of tax on the remaining income or capital of su ch resident, take into account the exempted income or capital. (2) In the case of Sweden, double taxation shall be avoided as follows: a) Subject to the provisions of sub-para� graph b) of this paragraph and of paragraph (4) of Article 10, where a resident of Sweden derives income or owns capital which, in ac� cordance with the provisions of this Conven� tion may be taxed in the Hungarian People's Republic, Sweden shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Hungarian People's Republic, (ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in the Hungarian Peo� ple's Republic. Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, respectively, as computed be� fore the deduction is given, which is attribut� able, as the case may be, to the income or the capital which may be taxed in the Hungarian People's Republic. b) Where a resident of Sweden derives in� come or owns capital which, in accordance with the provisions of this Convention, shall be taxable only in the Hungarian People's Republic, Sweden may include this income or capital in th e tax base but shall allow as a deduction from the income tax or capital tax that part of the income tax or capital tax, respectively, which is attributable, as the case may b e, to the income derived from or the capital owne d in th e Hungarian People's Republic. persons �terst�ende inkomst eller f�rm�gen� het beakta den inkomst eller f�rm�genhet som undantagits fr�n skatt. 2. I Sverige undviks dubbelbeskattning p� f�ljande s�tt: a) Om person med hemvist i Sverige f�r� v�rvar inkomst eller innehar f�rm�genhet som enligt best�mmelserna i detta avtal f�r beskattas i Folkrepubliken Ungern, skall Sverige, s�vida inte best�mmelserna i p unkt b) nedan eller i ar tikel 10 punkt 4 f�ranleder annat, 1) fr�n skatten p� denna persons inkomst avr�kna ett belopp motsvarande den in� komstskatt som betalats i Folkrepubliken Ungern; 2) fr�n skatten p� denna persons f�rm�� genhet avr�kna ett belopp motsvarande den f�rm�genhetsskatt som betalats i Folkrepu� bliken Ungern. Avr�kningsbeloppet skall emellertid inte i n�gotdera fallet �verstiga den del av inkomst� skatten respektive f�rm�genhetsskatten, be� r�knad utan s�dan avr�kning, som bel�per p� den inkomst eller den f�rm�genhet som f�r beskattas i Folk republiken Ungern. b) Om person med hemvist i Sverige f�r� v�rvar inkomst eller innehar f�rm�genhet, som enligt best�mmelserna i avtalet beskat� tas endast i Fo lkrepubliken Ungern, f�r Sve� rige inr�kna inkomsten eller f�rm�genheten i beskattningsunderlaget men skall fr�n skat� ten p� inkomsten eller f�rm�genheten av� draga den del av inkomstskatten respektive f�rm�genhetsskatten som bel�per p� den in� komst som uppburits fr�n Folkrepubliken Ungern eller den f�rm�genhet som innehas d�r. Artide 24 Non-discrimination (1) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement con� nected therewith, which is other or more bur� densome than the taxation and connected re� quirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwith� standing the provisions of Article 1, also ap- Artikel 24 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra avtalsslutande staten bli f�rem�l f�r beskattning eller d�rmed sam� manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r eller kan bli u nderkastad. Utan hinder av best�mmelserna i artikel 1 till�mpas denna 1631 � </div> <div id="page21-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 ply to persons who are not residents of one or both of the Contracting States. (2) The taxation on a permanent establish� ment 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 ac� tivities. 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 s ta� tus or family responsibilities which it gr ants to its own residents. (3) Except where the provisions of para� graph (1) of Article 9, paragraph (4) of Article 11, or paragraph (4) of Article 12, apply, in� terest, 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 determining the tax� able 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 Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enter� prise, be deductible under the same condi� tions as if they h^d been contracted to a resi� dent of the first-mentioned State. (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-men� tioned State to any taxation or any require� ment connected therewith which is more bur� densome than the taxation and connected re� quirements to which other similar enterprises of the first-mentioned State are or may be subjected. (5) The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and d escription. best�mmelse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�d a staterna. 2. Beskattningen av fast driftst�lle, som f�retag i en avta lsslutande stat har i den and � ra avtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskatt� ningen av f�retag i denna andra stat, sciri bedriver verksamhet av samma slag. Denna best�mmelse anses inte medf�ra f�rpliktelse f�r en avtalsslutande stat att medge person med hemvist i den andra avtalsslutande sta� ten s�dant personligt avdrag vid beskattning� en, skattebefrielse eller skatteneds�ttning p� grund av civilst�nd eller f�rs�rjningsplikt mot familj, som medges person med hemvist i den egna staten. 3. Utom i de fall d� best�mmelserna i art i� kel 9 punkt I, artikel 11 punkt 4 eller artike l 12 punkt 4 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslu� tande stat till person med hemvist i den a ndra avtalsslutande staten avdragsgilla vid be� st�mmandet av den beskattningsbara in� komsten 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 avtalsslu� tande staten avdragsgill vid best�mmandet a v s�dant f�retags beskattningsbara f�rm�gen� het p� samma villkor som skuld till person med hemvist i den f�rst n�mnda staten. 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 sta� ten, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sam� manh�ngande krav som �r mer tyngande �n den beskattning och d�rmed sammanh�ngan� de krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underka s� tat. 5. Utan hinder av best�mmelserna i ar tikel 2 till�mpas best�mmelserna i f�revarande ar� tikel p� skatter av varje slag och beskaffen� het. 1632 � </div> <div id="page22-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 Artide 25 Mutual agreement procedure (1) Where a person considers that the ac� tions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Con� vention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resi� dent or, if his case comes under paragraph (1) of Article 24, 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 accord ance with the provisions of the Convention. (2) The competent authority shall endea� vour, if the objection appears to it to be justi� fied and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent au� thority of the ot her Contracting State, with a view to the avoidance of taxation which is not in accorda nce with th e Convention. Any agreement reached shall be implemented not� withstanding any time limits in t he domestic law of the Contracting States. (3) The competent authorities of the Con� tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double tax� ation in cases not provided for in the Conven� tion. (4) The competent authorities of the Con� tracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding para� graphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of repre� sentatives of the competent authorities of the Contracting States. Artikel 25 F�rfarandet vid �msesidig �verenskommelse 1. Om en person g�r g�llande att en av� talsslutande stat eller b�da staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra en mot best�mmelserna i detta avtal stridande beskattning, kan han - utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters in� terna r�ttsordning - framl�gga saken f�r den beh�riga myndigheten i den avtalsslutande stat d�r han har hemvist eller, om fr�ga �r om till�mpning av artikel 24 punkt I, i den av� talsslutande stat d�r han �r medborgare. Sa� ken skall framl�ggas 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 detta avtal. 2. Om denna beh�riga myndighet finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myndigheten s�ka l�sa fr�gan genom �msesi� dig �verenskommelse med den beh�riga myndigheten i d en andra avtalsslutande sta� ten i syfte att undvika beskattning som strider mot detta avtal. �verenskommelse som tr�f� fats genomf�rs utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstiftning. 3. De beh�riga myndigheterna i de avtals� slutande staterna skall genom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i f r�ga om tolkningen eller till�mpningen av detta avtal. De kan �ven �verl�gga i sy fte att undanr�ja dubbelbeskattning i fall som inte omfattas av avtalet. 4. De beh�riga myndigheterna i de avtals� slutande staterna kan tr�da i direkt f�rbindel� se med varandra i syfte att tr�ffa �verens� kommelse i de fall som angivits i f�reg �ende punkter. Om muntliga �verl�ggningar anses underl�tta en �verenskommelse, kan s�dana �verl�ggningar �ga rum inom en kommission som best�r av representanter f�r de beh�riga myndigheterna i de avtalsslutande staterna. 103-SFS 1982 1633 � </div> <div id="page23-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS i982; 709 Artide 26 Exchange of information (1) The competent authorities of the Con� tracting States shall exchange such informa� tion as is necessary for carrying out the pro� visions of this C onvention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treat� ed as secret in t he same manner as informa� tion obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and adminis� trative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Con� vention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in p ublic court proceedings or injudicial decisions. (2) In no case shall the provisions of para� graph (1) be construed so as to impose on a Contracting State the obligation: a) To carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to supply information which is not ob� tainable under the laws or in the normal course of the administration of that or of the other Contracting State; c) to supply information which would dis� close any trade, business, industrial, com� mercial or professional secret or trade pro� cess, or information, the disclosure of which would be contrary to public policy (ordre public). Artikel 26 Utbyte av upplysningar 1. De beh �riga myndigheterna i de avtals� slutande staterna skall utbyta s�dana upplys� ningar som �r n�dv�ndiga f�r att till�mpa be� st�mmelserna i detta avtal eller i de avtalsslu� tande staternas interna lagstiftning i fr�ga om skatter som omfattas av avtalet, i den m�n beskattningen p� grund av denna lagstiftning inte strider mot avtalet. Utbytet av upplys� ningar begr�nsas inte av artikel 1. Upplys� ningar som en avtalsslutande stat mottagit skall behandlas s�som hemliga p� samma s�tt som upplysningar, som erh�llits enligt den interna lagstiftningen i denna stat och f�r yp� pas endast f�r personer eller myndigheter (d�ri inbegripet domstolar och f�rvaltnings� organ) som fastst�ller, uppb�r eller indriver de skatter som omfattas av avtalet eller hand� l�gger �tal eller besv�r i fr�ga om d essa skat� ter. Dessa personer eller myndigheter skall anv�nda upplysningarna endast f�r s�dana �ndam�l. De far yppa upplysningarna vid of� fentlig r�tteg�ng eller i domstolsavg�randen. 2. Best�mmelserna i punkt I anses inte medf�ra skyldighet f�r en avtalsslutande stat att: a) vidtaga f�rvaltnings�tg�rder som av� viker fr�n lagstiftning och administrativ prax� is i denna stat eller i den andra avtalsslutande staten; b) l�mna upplysningar som inte �r tillg�ng� liga enligt lagstiftningen eller sedvanlig admi� nistrativ praxis i den na stat eller i den andra avtalsslutande staten; c) l�mna upplysningar som skulle r�ja af� f�rshemlighet, industri-, handels- eller yrkes� hemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �ver� l�mnande skulle strida mot allm�nna h�nsyn (ordre public). Artide 27 Members of diplomatic or consular missions Nothing in this Convention shall affect the fiscal privileges of members of diplomatic or consular missions under the general rules of international law or under the provisions of special agreements. 1634 Artikel 27 Personer som tillh�r beskickningar eller kon� sulat Best�mmelserna i detta avtal p�verkar inte de privilegier i beskattningsh�nseende, som enligt folkr�ttens allm�nna regler eller be� st�mmelser i s�rskilda �verenskommelser tillkommer personer som tillh�r beskickning� ar eller konsulat. � </div> <div id="page24-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 Artide 28 Entry into force (1) The Governments of the Contracting States shall notify each other when the con� stitutional requirements for the entry into force of this Convention have been complied with. (2) The Convention shall enter into force sixty days after the date of the latter of the notifications referred to in paragraph (1) and its provisions shall have effect: a) In respect of income derived on or after 1st January next following the year in which the Convention enters into force; b) in respect of capital which is assessed in or after the second calendar year next follow� ing that in which the Convention enters into force. (3) The Convention between the Kingdom of Sweden and the Kingdom of Hungary for the avoidance of double taxation with respect to direct taxes signed at Budapest on 17 June 1936, shall terminate upon the entry into force of this Convention and thereupon cease to have effect in respect of income and capi� tal to which this Convention applies in accor� dance with the provisions of paragraph (2) of this Article. Artikel 28 Ikrafttr�dande 1. De avtalsslutande staternas regeringar skall meddela varandra n�r erforderliga kon� stitutionella �tg�rder vidtagits f�r att avtalet skall tr�da i kra ft. 2. Avtalet tr�der i kraft sextio dagar efter dagen f�r det sista av de i punkt 1 an givna meddelandena och dess best�mmelser till�m� pas: a) betr�ffande inkomst som f�rv�rvas den 1 januari n�rmast efter det �r d� avtalet tr�der 1 kraft eller senare; b) betr�ffande f�rm�genhet som taxeras andra kalender�ret n�rmast efter det d� avta� let tr�der i kra ft eller senare. 3. Avtalet mellan Konungariket Sverige och Konungariket Ungern f�r undvikande av dubbelbeskattning betr�ffande direkta skat� ter, som undertecknades i Budapest den 17 juni 1936, skall upph�ra att g�lla med ikraft� tr�dandet av f�revarande avtal och skall d�r� efter inte l�ngre till�mpas betr�ffande in� komst och f�rm�genhet p� vilka detta avtal blir till�mpligt enligt best�mmelserna i pun kt 2 i denna artikel. Artide 29 Termination This Convention shall remain in f orce in� definitely, but the Government of either Con� tracting State may, on or before 30th June in any calendar year beginning after the expira� tion of a period of five years from the date of its entry into force, give to the Government of the other Contracting State, through diplo� matic channels, written notice of termina� tion. In such event the Convention shall cease to have effect in respect of income derived on or after 1st January next following the year in which such notice is given and in respect of capital which i s assessed in or after the sec� ond calendar year next following that in which such notice is given. In witness whereof the undersigned, being duly authorized thereto, have signed the pre- Artikel 29 Upph�rande Detta avtal f�rblir i kraft utan tidsbe� gr�nsning men envar av de avtalsslutande statemas regeringar �ger att senast den 30 juni under ett kalender�r, som b�rjar efter utg�ngen av en tidrymd av fem �r r�knat fr�n dagen f�r avtalets ikrafttr�dande p� diplo� matisk v�g skriftligen upps�ga avtalet hos den andra avtalsslutande statens regering. I h�ndelse av s�dan upps�gning upph�r av� talet att g�lla betr�ffande inkomst som f�r� v�rvas den 1 januar i n�rmast efter det �r d� s�dan upps�gning sker eller senare samt be� tr�ffande f�rm�genhet som taxeras andra ka� lender�ret n�rmast efter det d� upps�gning sker eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, under- 1635 � </div> <div id="page25-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 sent Convention and have affixed thereto their seals. Done at Stockholm, this 12th day of October, 1981, in duplicate in t he English language. For the Government of the Hungarian People's Republic: Istvan Het�ny For the Government of the Kingdom of Sweden: Rolf Wirt�n tecknat detta avtal och f�rsett detsamma med sina sigill. Som skedde i Stockholm den 12 oktober 1981 i tv� exemplar p� engelska spr�ket. F�r Folkrepubliken Ungerns regering: Istv�n Het�ny F�r Konungariket Sveriges regering: Rolf Wirt�n At the signing today of the Convention be� tween the Government of the Kingdom of Sweden and the Government of the Hungar� ian People's Republic for the avoidance of double taxation with respect to taxes on in� come and on capital the undersigned have agreed upon the following provisions which shall form an integral p art of the Convention. 1. Ad Article 2, paragraph (3) The existing Hungarian income taxes (a j�vedelemad�k) covered by sub-paragraph a) (i) of paragraph (3) of Article 2 of the Conven� tion are: a) The general income tax (az �ltal�nos j�- vedelemad�); b) the income tax of those practising intel� lectual activity (a szellemi tev�kenys�get fo- lytat�k j�vedelemad�ja); and c) the income tax on household and auxil� iary farms (a h�zt�ji �s kiseglt� gazdas�gok j�vedelemad�ja). The existing Hungarian profit taxes (a nyeres�gad�k) covered by sub-paragraph a) (ii) of paragraph (3) of Article 2 of the Con� vention are: a) The corporation tax (a t�rsas�gi ad�); b) the profit tax of state enterprises (az �llami v�llalatok nyeres�gad�ja). 2. Ad Article 5, paragraph (I) It is understood that the term "place of business" includes also a place of produc� tion. 1636 Protokoll Vid undertecknandet idag av avtalet mel� lan Folkrepubliken Ungerns regering och Konungariket Sveriges regering f�r undvi� kande av dubbelbeskattning betr�ffande skat� ter p� inkomst och f�rm�genhet har under� tecknade �verenskommit om f�ljande be� st�mmelser som skall utg�ra en integrerande del av avtalet. 1. Till artikel 2 punkt 3 De f�r n�rvarande utg�ende ungerska in� komstskatterna (a j�vedelemad�k) som avses i artikel 2 punkt 3 a) 1) i avtale t �r: a) den allm�nna inkomstskatten (az �lta� l�nos j�vedelemad�); b) inkomstskatten f�r personer som bedri� ver intellektuell verksamhet (a szellemi tev� kenys�get folytat�k j�vedelemad�ja); samt c) inkomstskatten f�r hush�lls- och st�d� jordbruk (a h�zt�ji �s kisegft� gazdas�gok j�� vedelemad�ja). De f�r n�rvarande utg�ende ungerska vinstskattema (a nyeres�gad�k) som avses i artikel 2 punkt 3 a) 2) i avtalet �r: a) bolagsskatten (a t�rsas�gi ad�); b) vinstskatten f�r statliga f�retag (az �l� lami v�llalatok nyeres�gad�ja). 2. Till artikel 5 punkt I Med uttrycket "plats f�r aff�rsverksam� het" avses ocks� plats f�r tillverkning. � </div> <div id="page26-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:709 3. Ad Artide 10, paragraph (2), sub-para� graph a) Economic associations with foreign par� ticipation can be established in the Hungarian People's Republic also in the form of unlimit� ed liability partnerships. Where such an asso� ciation is established in that form, the provi� sions of Article 10 shall be applied corre� spondingly to the dividends paid by the asso� ciation. In witness whereof the undersigned, being duly authorized thereto, have signed this Pro� tocol. 3. Till artikel 10 putikt 2 a) Ekonomiska f�reningar med utl�ndska del� �gare kan uppr�ttas i Folkrepubliken Ungern ocks� i form av handelsbolag med obegr�n� sad ansvarighet. Om s�dan f�rening uppr�t� tas i denna form, till�mpas best�mmelserna i artikel 10 i mo tsvarande m�n betr�ffande ut� delning fr�n f�reningen. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, under� tecknat detta protokoll. Done at Stockholm, this 12th day of October, 1981, in duplicate in t he English language. Som skedde i Stockholm den 12 oktober 1981 i tv� exemplar p� engelska spr�ket. For the Government of the Hungarian People's Republic: Istv�n Het�ny F�r Folkrepubliken Ungerns regering: Istv�n Het�ny For the Government of the Kingdom of Sweden: Rolf Wirt�n F�r Konungariket Sveriges regering: Rolf Wirt�n � </div> </div>

"I-;-?.

SFS 1982:709 Lag

Utkom fr�n trycket

oi Ti duibbelbeskattningsavtaS meOaE Sverige och Ungern;

den 13 juli 1982

utf�rdad den 30 juni 1982.

Enligt riksdagens beslut' f�reskrivs f�ljande.

1 � Det avtal f�r att undvika dubbelbeskattning betr�ffande skatter p�

inkomst och f�rm�genhet som Sverige och Ungern undertecknade den 12

oktober 1981 skall tillsammans med det protokoll som �r fogat till avtalet
g�lla f�r Sveriges del. Avtalets och protokollets inneh�ll framg�r av bilaga

till denna lag.

2 � Avtalet skall till�mpas endast i den m�n det medf�r inskr�nkning aV
den skattskyldighet i Sverige som annars skulle f�religga.

3 � Om en person anser att det vidtagits n�gon �tg�rd som f�r honom har

medf�rt eller kommer att medf�ra en beskattning som strider mot best�m�
melserna i av talet, kan han ans�ka om r�ttelse enligt artikel 25 punkt 1 i
avtalet. S�dan ans�kan skall g�ras hos regeringen och b�r ges in inom den
tid som anges i n�mnda best�mmelse.

4 � �ven om en skattskyldigs inkomst eller f�rm�genhet enligt avtalet

skall vara helt eller delvis undantagen fr�n beskattning i Sverige, skall den

skattskyldige l�mna alla de uppgifter till ledning f�r taxeringen som han
annars skulle ha varit skyldig alt l�mna.

Denna lag tr�der i kraft den dag regeringen best�mmer.

P� regeringens v�gnar

THORBJ�RN F�LLDIN

OLOF JOHANSSON

16J2

'Prop. 1981/82:147, SkU 69, rskr 311.

�

SFS 1982:709

Convention between the Government of
the Kingdom of Sweden and the Govern�
ment of the Hungarian People's Republic
for the Avoidance of Double Taxation

^ith Respect to Taxes on Income and on

Capital

The Government of the Kingdom of Swe�

den and the Government of the Hungarian

People's Republic

Mindful of the principles set forth in the

Final Act of the Conference on Security and

Cooperation in Europe and desiring to avoid

double taxation with respect to taxes on in�
come and on capital;

Have concluded the following Convention:

Bilaga

(�vers�ttning)

Avtal mellan Konungariket Sveriges rege�

ring och Folkrepubliken Ungerns rege^
ring f�r undvikande av dubbelbeskattning

betr�ffande skatter p� inkomst och f�r�
m�genhet

Konungariket Sveriges regering och Folk�

republiken Ungerns regering har, med beak�

tande av de principer som framlagts i den

europeiska s�kerhets- och samarbetskonfe-

rensens slutdokument och f�ranledda av �ns�
kan att undvika dubbelbeskattning betr�ffan�

de skatter p� inkomst och f�rm�genhet, in�
g�tt f�ljande avtal:

Artide I

Personal scope

This Convention shall apply to persons

who are residents of one or both of the Con�
tracting States.

Artikel I
Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

hemvist i e n avtalsslutande stat eller i b�da
staterna.

Artide 2

Taxes covered

(1) This Convention shall apply to taxes on

income and on capital imposed on behalf of a

Contracting State or of its local authorities,

irrespective of t he manner in which they arg

levied.

(2) There shall be regarded as taxes on

income and on capital all taxes imposed on

total income, on total capital, or on elements

of income or of capital including taxes on

gains from the alienation of movable or im�

movable property, as well as taxes on capital

appreciation.

(3) The existing taxes to which the Con�

vention shall apply are:

a) In the Hungarian People's Republic:

(i) the income taxes (aj�vedelemad�k);

(ii) the profit taxes (a nyeres�gad�k);

(iii) the special corporation tax (a t�rsa-

s�gi kiil�nad�);

(iv) the house tax (a h�zad�);

Artikel 2
Skatter som omfattas av avtalet

1. Detta avtal till�mpas p� skatter p� in�

komst och f�rm�genhet, som p�f�rs f�r en

avtalsslutande stats eller dess lokala myn�

digheters r�kning, oberoende av s�ttet p� vil�

ket skatterna uttages.

2. Med skatter p� inkomst och f�rm�gen�

het f�rst�s alla skatter, som utg�r p� inkomst

eller f�rm�genhet i de ss helhet eller p� delar

av inkomst eller f�rm�genhet, d�ri inbe�
gripna skatter p� vinst genom �verl�telse av

l�s eller fast egendom, samt skatter p� v�r�

destegring.

3. De f�r n�rvarande utg�ende skatter, p�

vilka avtalet till�mpas, �r:

a) i Folkrepubliken Ungern:

1) inkomstskatterna (a j�vedelema-

d�k);

2) vinstskatterna (a nyeres�gad�k);

3) den s�rskilda bolagsskatten (a t�rsa-

s�gi kiil�nad�);

4) byggnadsskatten (a h�zad�);

1613

�

SFS 1982:709

(v) the tax on house values (a h�z�rt�k

ad�);

(vi) the ground tax (a telekad�);

(vii) the contribution to communal devel�

opment (a k�zs�gfejleszt�si hozz�j�rul�s);

(viii) the levy on dividends and profit dis�

tributions of commercial companies (a ker-

eskedelmi t�rsas�gok osztal�k �s nyeres�g

kifizet�sei ut�ni illet�k)

(hereinafter referred to as "Hungarian

tax").

b) In Sweden;

(i) the State income tax (den statliga in�

komstskatten), including sailors' tax (sj��

mansskatten) and coupon tax (kupongskat�

ten);

(ii) the tax on the undistributed profits of

companies (ers�ttningsskatten) and the tax

on distribution in connection with reduc�

tion of share capital or the winding-up of a
company (utskiftningsskatten);

(iii) the tax on public entertainers (be�

villningsavgiften f�r vissa offentliga f�re�

st�llningar);

(iv) the communal income tax (den kom�

munala inkomstskatten); and

(v) the State capital tax (den statliga f�r�

m�genhetsskatten)

(hereinafter referred to as "Swedish tax").

(4) The Convention shall also apply to any

identical or substantially similar taxes which

are imposed in either Contracting State after
the date of signature of the Convention in

addition to, or in place of, the existing taxes.

The competent authorities of the Contracting

States shall each year notify each other of
any significant changes which have been

made in their respective taxation laws.

5) byggnadsv�rdeskatten (a h�z�rt�k

ad�);

6) markskatten (a telekad�);

7) bidraget till kommunal utveckling (a

k�zs�gfejleszt�si hozz�j�rul�s);

8) skatten p� utdelning och vinstdi�

stribution fr�n r�relsedrivande bolag (a

kereskedelmi t�rsas�gok osztal�k �s nye�

res�g kifizet�sei ut�ni illet�k)

(i det f�ljande ben�mnda "ungersk skatt"),

b) i Sverige:

1) den statliga inkomstskatten, sj��

mansskatten och kupongskatten d�ri inbe�

gripna;

2) ers�ttningsskatten och utskiftnings�

skatten;

3) bevillningsavgiften f�r vissa offent�

liga f�rest�llningar;

4) den kommunala inkomstskatten;

samt

5) den statliga f�rm�genhetsskatten

(i det f�ljande ben�mnda "svensk skatt").

4. Detta avtal till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag, som

efter undertecknandet av avtalet p�f�rs i en�

dera avtalsslutande staten vid sidan av eller i

st�llet f�r de f�r n�rvarande utg�ende skaf-

tema. De beh�riga myndigheterna i de av�

talsslutande staterna skall vaije �r meddela

varandra de v�sentliga �ndringar som vidta-,

gits i respektive skattelagstiftning.

Artide 3

General definitions

(1) For the purposes of this Convention,

unless the context otherwise requires:

a) The term "the Hungarian People's Re�

public", when used in a geographical sense,

means the territory of the Hungarian Peo�
ple's Republic;

b) the term "Sweden" means the King�

dom of Sweden and includes any area outside

the territorial sea of Sweden within which

1614

Artikel 3
Allm�nna definitioner

1. Om inte sammanhanget f�ranleder an�

nat, har vid till�mpningen av detta avtal f�l�

jande uttryck nedan angiven betydelse:

a) "Folkrepubliken Ungern" �syftar, n�r

"'det anv�nds i geografisk mening, Folkrepu�

bliken Ungerns territorium;

b) "Sverige" �syftar Konungariket Sveri�

ge och inbegriper varje utanf�r Sveriges terri�

torialvatten bel�get omr�de, inom vilket Sve-

�

SFS 1982; 709

under the laws of Sweden and in accordance

with international law the rights of Sweden

with respect to the exploration and exploita�

tion of the natural resources on the sea bed or
in its subsoil may be exercised;

c) the term "person" includes an individ�

ual, a company and any other body of per�

sons;

d) the term "company" means any body

corporate or any entity which is treated as a

body corporate for tax purposes;

e) the terms "enterprise of a Contracting

State" and "enterprise of the other Contract�

ing S tate" mean respectively an enterprise

carried on by a resident of a Contracting
State and an enterprise carried on by a resi�
dent of the other Contracting State;

f) the term "international traffic" means

any transport by a ship, aircraft or road trans�

port vehicle o perated by an enterprise which
has its place of effective management in a

Contracting State, except when the ship, air�
craft or vehicle is operated solely between

places in the oth er Contracting State;

g) the term "national" means:

(i) any individual possessing the nation�

ality of a Contracting State;

(ii) any legal person, partnership and as�

sociation deriving its status as such from

the laws in force in a Contracting State;

h) the term "competent authority" means:

(i) in th e Hungarian People's Republic,

the Minister of Finance or his authorized

representative;

(ii) in Sweden, the Minister of the Bud�

get or his authorized representative,

(2) As r egards the application of the Con�

vention by a Contracting State any term not

defined therein shall, unless the context oth�

erwise requires, have the meaning which it

has under the law of that State concerning the

taxes to which the Convention applies.

rige enligt svensk lag och i �verensst�mmelse

med folkr�ttens allm�nna regler �ger ut�va

sina r�ttigheter med avseende p� utforskan�

det och utnyttjandet av naturtillg�ngarna p�

havsbottnen eller i dennas underlag;

c) "person" inbegriper fysisk person, bo�

lag och annan sammanslutning;

d) "bolag" �syftar juridisk person eller an�

nan som i beskattningsh�nseende behandlas

s�som juridisk person;

e) "f�retag i en avtalsslutande stat" och

"f�retag i den andra avtalsslutande staten"

�syftar f�retag som bedrivs av person med

hemvist i en avtalsslutande stat, respektive

f�retag som bedrivs av person med hemvist i
den andra avtalsslutande staten;

f) "internationell trafik" �syftar transport

med fartyg, luftfartyg eller landsv�gsfordon

som anv�nds av f�retag som har sin verkliga

ledning i en avtalsslutande stat utom d� farty�

get, luftfartyget eller fordonet anv�nds ute�

slutande mellan platser i den andra avtalsslu�

tande staten;

g) "medborgare" �syftar:

1) fysiska personer som �r medborgare

i en avtalsslutande stat;
2) juridiska personer och andra sam�

manslutningar som bildats enligt den

lagstiftning som g�ller i en avtalsslu�

tande stat;

h) "beh�rig myndighet" �syftar:

1) i Folkrepubliken Ungern, finansmi�
nistern eller dennes befullm�ktigade

ombud;
2) i Sverige, budgetministem eller
dennes befullm�ktigade ombud.

2. D� en avtalsslutande stat till�mpar detta

avtal anses, s�vida inte sammanhanget f�ran�

leder annat, varje uttryck som inte definierats
i avtalet, ha den betydelse som uttrycket har

enligt den statens lagstiftning r�rande s�dana
skatter p� vilka avtalet till�mpas.

Artide 4

Fiscal domicile

(1) For the purposes of this Convention,

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. But

Artikel 4
Skatter�tlsligt hemvist

1. Vid till�mpnin gen av detta avtal �syftar

uttrycket "person med hemvist i en avtals�

slutande stat" person som enligt lagstiftning�

en i denna stat �r skattskyldig d�r p� grund av

hemvist, bos�ttning, plats f�r f�retagsledning

eller annan liknande omst�ndighet. Uttrycket

1615

�

SFS 1982:709

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 or capital

situated therein.

(2) Where by reason of the provisions of

paragraph (1) an individual is a resident of

both Contracting States, then his status shall

be determined as follows:

a) He shall be deemed to be a resident of

the State in which he has a permanent home

available to him; if he ha s a permanent home

available to him in both States, he shall be

deemed to be a resident of the State in which

he has his centre of vital interests;

b) if the State in which he has his centre of

vital in terests cannot be determined, or if he

has not a permanent home available to him in

either State, he shall be deemed to be a resi�
dent of the Stale in which he has an habitual

abode;

c) if he has an habitual abode in both

States or in neither of them, he shall be

deemed to be a resident of the State of whigh

he is a national;

d) if he is a national of both States or of

neither of them, the competent authorities of

the Contracting States shall settle the ques�

tion by mutual agreement.

(3) Where by reason of the provisions of

paragraph (1) a person other than an individ�

ual is a resident of both Contracting States,

then it shall be deemed to be a resident of the

State in which its place of effective manage�

ment is situated.

Article 5
Permanent establishment

(1) For the purposes of this Convention

the term "permanent establishment" means

a fixed place of business through which the

business of the enterprise is wholly or partly

carried on.

(2) The term "permanent establishment"

includes especially:

a) a place of management;

b) a branch;

c) an office;

d) a factory;

e) a workshop; and

0 a mine, an oil or gas well, a quarry or

any other place of extraction of natural re�
sources.

1616

inbegriper emellertid inte person som �r

skattskyldig i de nna stat endast f�r inkomst

fr�n k�lla i d enna stat eller f�r f�rm�genhet

bel�gen d�r.

2. D� p� grund av best�mmelserna i punk t

1 fysisk person har hemvist i b�da avtalsslu�

tande staterna, best�ms hans hemvist p� f�l�

jande s�tt:

a) Han anses ha hemvist i den stat d�r han

har ett hem som stadigvarande st�r till hans

f�rfogande. Om han har ett s�dant hem i b�da
staterna, anses han ha hemvist i den stat i

vilken han har centrum f�r sina levnadsr

intressen.

b) Om det inte kan avg�ras i vilken stat

han har centrum f�r sina levnadsintressen el�

ler om han inte i n�gondera staten har ett hem

som stadigvarande st�r till hans f�rfogande,
anses han ha hemvist i den stat d�r han sta�

digvarande vistas.

c) Om han stadigvarande vistas i b�da sta�

terna eller om han inte vistas stadigvarande i
n�gon av dem, anses han ha hemvist i den

stat d�r han �r medborgare.

d) Om han �r medborgare i b�da staterna

eller om han inte �r medborgare i n�gon av

dem, avg�r de beh�riga myndigheterna i de
avtalsslutande staterna fr�gan genom �msesi�

dig �verenskommelse.

3. D� p� grund av best�mmelserna i punk t

1 person, som inte �r fysisk person, har hem�

vist i b�da avta lsslutande staterna, anses per�

sonen i fr�ga ha hemvist i den stat d�r den har
sin verkliga ledning.

Artikel 5

Fast driftst�lle

1. Vid till�mpningen av detta avtal �syftar

uttrycket "fast driftst�lle" en stadigvarande

plats f�r aff�rsverksamhet, fr�n vilken ett f��

retags verksamhet helt eller delvis bedrivs.

2. Uttrycket "fast driftst�lle" innefattar

s�rskilt:

a) plats f�r f�retagsledning;

b) filial;

c) kontor;

d) fabrik;

e) verkstad; och

f) gruva, olje- eller gask�lla, stenbrott eller

annan plats f�r utvinning av naturtillg�ngar.

�

SFS 1982:709

(3) A building site or construction or in�

stallation project constitutes a permanent es�

tablishment only if it lasts more than twelve

months.

(4) Notwithstanding the preceding provi�

sions of this Article, the term "permanent
establishment" shall be deemed not to in�
clude:

a) The use of fa cilities solely for the pur�

pose of storage, display or delivery of goods

or merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or

merchandise belonging to the enterprise sole�

ly for the purpose of storage, display or deliv�

ery;

c) the maintenance of a stock of goods or

merchandise belonging to the enterprise sole�
ly for the purpose of processing by another

enterprise;

d) the maintenance of a fixed place of busi�

ness solely for the purpose of purchasing

goods or merchandise or of collecting infor�

mation, for the enterprise;

e) the maintenance of a fixed place of busi�

ness solely for the purpose of carrying on, for

the enterprise, any other activity of a pre�
paratory or auxiliary character;

f) the maintenance of a fixed place of busi�

ness solely for any combination of activities

mentioned in sub-paragraphs a) to e), pro�

vided that the overall activity of the fixed

place of business resulting from this combi�

nation is of a preparatory or auxiliary charac�

ter.

(5) Notwithstanding the provisions of

paragraphs (1) and (2), where a person-other
than an agent of an independent status to

whom paragraph (6) applies-is acting on be�
half of an enterprise and has, and habitually

exercises, in a Contracting State an authority

to conclude contracts in t he name of the en�

terprise, that enterprise shall be deemed to

have a permanent establishment in that State
in respect of an y activities which that person

undertakes for the enterprise, unless the ac�

tivities of such person are limited to those

mentioned in paragraph (4) which, if exer�

cised through a fixed place of business,

would not make thi s fixed place of business a
permanent establishment under the provi�

sions of that paragraph.

102-SFS 1982

3. Plats f�r byggnads-, anl�ggnings- eller

installationsarbete utg�r fast driftst�lle en�

dast om verksamheten p�g�r mer �n tolv m�

nader.

4. Utan hinder av f�reg�ende best�mmel�

ser i denn a artikel anses uttrycket "fast drift�

st�lle" inte innefatta:

a) anv�ndningen av anordningar uteslutan�

de f�r lagring, utst�llning eller utl�mnande av
f�retaget tillh�riga varor;

b) innehavet av ett f�retaget tillh�rigt

varulager uteslutande f�r lagring, utst�llning

eller utl�mnande;

c) innehavet av ett f�retaget tillh�rigt

varulager uteslutande f�r bearbetning eller

f�r�dling genom annat f�retags f�rsorg;

d) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r ink�p av

varor eller inf�rskaffande av upplysningar f�r

f�retaget;

e) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r att f�r f�reta�
get bedriva annan verksamhet av f�rberedan�

de eller bitr�dande art;

f) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r att kombine�

ra verksamheter som anges i punkterna a)-

e), under f�ruts�ttning att hela den verksam�

het som bedrivs fr�n den stadigvarande plat�

sen f�r aff�rsverksamhet p� grund av denna

kombination �r av f�rberedande eller bitr�

dande art.

5. Om person, som inte �r s�dan oberoen�

de representant p� vilken punkt 6 till�mpas,

�r verksam f�r ett f�retag samt i en a vtalsslu�

tande stat har och d�r regelm�ssigt anv�nder

fullmakt att sluta avtal i f�retagets namn,

anses detta f�retag - utan hinder av best�m�

melserna i p unkterna 1 och 2 - ha fast drift�

st�lle i denna stat betr�ffande vaije verksam�

het som denna person bedriver f�r f�retaget.
Detta g�ller dock inte, om den verksamhet
som denna person bedriver �r begr�nsad till
s�dan som anges i punkt 4 och som - om den

bedrevs fr�n en stadigvarande plats f�r af�

f�rsverksamhet - inte skulle g�ra denna sta�

digvarande plats f�r aff�rsverksamhet till fast

driftst�lle enligt best�mmelserna i n�mnda

punkt.

1617

�

SFS 1982:709

(6) An enterprise shall not be deemed to

have a permanent establishment in a Con�

tracting State merely because it carries on

business in tha t State through a broker, gen�

eral commission agent or any other agent of
an independent status, provided that such

persons are acting in the ordinary course of

their business.

(7) The fact that a company which is a

resident of a Contracting State controls or is

controlled by a company which is a resident
of the other Contracting State, or which car�

ries on business in that other State (whether
through a permanent establishment or other�

wise), shall not of itself constitute either com�

pany a permanent establishment of the other.

6. 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, kommis-

sion�r eller annan oberoende representant,

om s�dan person d�rvid bedriver sin sedvan�

liga aff�rsverksamhet.

7. Den omst�ndigheten att ett bolag med

hemvist i en avtalsslutande stat kontrollerar

eller kontrolleras av ett bolag med hemvist i
den andra avtalsslutande staten eller ett bolag

som bedriver aff�rsverksamhet i denna andra

stat (antingen fr�n fast driftst�lle eller p� an�

nat s�tt), medf�r inte i och f�r sig att n�got-

dera bolaget utg�r fast driftst�lle f�r det and�

ra.

Artide 6

Income from immovable property

(1) Income derived by a resident of a Con�

tracting State from immovable property (in�

cluding income from agriculture or forestry)
situated in the other Contracting State may

be taxed in that other State.

(2) The term "immovable property" shall

have the meaning which it has under the law

of the Contracting State in which the proper�
ty in question is situated. The term shall in

any case include property accessory to im�

movable property, livestock and equipment
used in agriculture and forestry, rights to

which the provisions of general law respect�

ing landed property apply, usufruct of im�

movable property and rights to variable or
fixed payments as consideration for the

working of, or the right to work, mineral de�
posits, sources and other natural resources;

ships, boats and aircraft shall not be regarded

as immovable property.

(3) The provisions of paragraph (1) shall

apply to income derived from the direct use,

letting, or use in any other form of immov�

able property.

(4) The provisions of paragraphs (1) and

(3) shall also apply to the income from im�

movable property of an enterprise and to in�

come from immovable property used for the

performance of independent personal ser�

vices.

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar av fast egendom

(d�ri inbegripen inkomst av lantbruk och
skogsbruk) bel�gen i den andra avtalsslu�

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

2. Uttrycket "fast egendom" har den be�

tydelse som uttrycket har enligt lagstiftn ing�

en i den avtalsslutande stat d�r egendomen �r

bel�gen. Uttrycket inbegriper dock alltid till�

beh�r till fast egendom, levande och d�da

inventarier i lantbruk och skogsbruk, r�ttig�

heter p� vilka best�mmelserna i civilr�tten

om fast egendom till�mpas, nyttjander�tt till

fast egendom samt r�tt till f�r�nderliga eller

fasta ers�ttningar f�r nyttjandet av eller r�t�

ten att nyttja mineralfyndighet, k�lla eller an�

nan naturtillg�ng. Fartyg, b�tar och luftfartyg

anses inte vara fast egendom.

3, Best�mmelserna i punkt 1 till�mpas p�

inkomst som f�rv�rvas genom omedelbart

brukande, genom uthyrning eller annan an�

v�ndning av fast egendom.

4. Best�mmelserna i punkt erna 1 och 3 till-

l�mpas �ven p� inkomst av fast egendom som

tillh�r f�retag och p� inkomst av fast egen�

dom som anv�nds vid sj�lvst�ndig yrkesut�v�

ning.

1618

�

SFS 1982:709

Artide 7

Business profits

(1) The profits of an enterprise of a Con�

tracting State shall be taxable only in that

State unless the enterprise carries on busi�

ness in the o ther Contracting State through a

permanent establishment situated therein. If

the enterprise carries on business as afore�

said, the profits of the enterprise may be

taxed in the other State but only so much of
them as is attributable to that permanent es�
tablishment.

(2) Subject to the provisions of paragraph

(3), where an enterprise of a Contracting
State carries on business in the other Con�

tracting State through a permanent establish�
ment situated therein, there shall in each

Contracting State be attributed to that perma�

nent establishment the profits which it might
be expected to make if it were a distinct and

separate enterprise engaged in the same or
similar act ivities under the same or similar
conditions and dealing wholly independently

with the enterprise of which it is a permanent

establishment.

(3) In determining the profits of a perma�

nent establishment, there shall be allowed as

deductions expenses which are incurred for

the purposes of the permanent establishment,

including executive and general administra�
tive expenses so incurred, whether in the

State in which the permanent establishment

is situated or elsewhere.

(4) No profits shall be attributed to a per�

manent establishment by reason of the mere
purchase by that permanent establishment of

goods or merchandise for the enterprise or of

the mere delivery to that permanent estab�
lishment of goods or merchandise for its use.

(5) For the purposes of the preceding para�

graphs, the profits to be attributed to the

permanent establishment shall be determined

by the same method year by year unless there
is good and sufficient reason to the contrary.

(6) Where profits include items of income

which are dealt with separately in other Arti�

cles of this Convention, then the provisions

of those Articles shall not be affected by the

provisions of this Article.

Artikel 7
Inkomst av r�relse

1. Inkomst av r�relse, som f�rv�rvas av

f�retag i en avtalsslutande stat, beskattas en�

dast i denna stat, s�vida inte f�retaget bedri�

ver 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�re�

tagets inkomst beskattas i denna andra stat,
men endast s� stor del d�rav som �r h�nf�rlig
till det fasta driftst�llet.

2. Om f�retag i en avtalsslutande stat be�

driver r�relse i den andra avtalsslutande sta�

ten fr�n d�r bel�get fast driftst�lle, h�nf�rs,

om inte best�mmelserna i pun kt 3 f�ranleder

annat, i vardera avtalsslutande staten till det
fasta driftst�llet den inkomst som det kan
antagas att driftst�llet skulle ha f�rv�rvat, om
det varit ett frist�ende f�retag, som bedrivit
verksamhet av samma eller liknande slag un�

der samma eller liknande villkor och sj�lv�
st�ndigt avslutat aff�rer med det f�retag till

vilket driftst�llet h�r.

3. Vid best�mmandet av fast driftst�lles

inkomst medges avdrag f�r utgifter som upp�

kommit f�r det fasta driftst�llet, h�runder in�
begripna 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.

4. Inkomst anses inte h�nf�rlig till fast

driftst�lle endast av den anledningen att

varor ink�ps genom det fasta driftst�llets f�r�

sorg f�r f�retaget eller att varor levereras till
det fasta driftst�llet f�r att anv�ndas av detta.

5. Vid till�mpningen av f�reg�ende punk�

ter 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.

6. Ing�r i inkomst av r�relse inkomstslag

som behandlas s�rskilt i andra artiklar av det�

ta avtal, ber�rs best�mmelserna i dessa artik�

lar inte av reglerna i f�revarande artikel.

1619

�

SFS 1982:709

Article 8
International transport

(1) Profits from the operation of ships, air�

craft or road transport vehicles in interna�

tional traffic shall be taxable only in the Con�

tracting State in which the place of e ffective

management of the enterprise is situated.

(2) If the place of effective management of

an enterprise carrying on shipping in in terna�

tional traffic is aboard a ship, then it shall be

deemed to be situated in the Contracting

State in which the home harbour of the ship is

situated, or, if there is no such home harbour,
in the Contracting State of which the opera�

tor of the ship is a resident.

(3) With respect to profits derived by the

air transport consortium Scandinavian Air�

lines System (SAS) the provisions of para�

graph (1) shall apply, but only to such part of

the profits as corresponds to the participation

held in that co nsortium by AB Aerotransport

(ABA), the Swedish partner of Scandinavian

Airlines System (SAS).

(4) The provisions of paragraph (1) shall

also apply to profits from the participation in

a pool, a joint business or an international

operating agency.

(5) The provisions of paragraphs (1), (3)

and (4) shall also apply where the enterprise

has an agency in the other State for the trans�
portation of goods or persons. However, this

shall only apply to activities directly connect�

ed with the business of shipping, aircraft and

road transportation including auxiliary activi�

ties connected therewith.

Artikel 8
Internationella transporter

1. Inkomst av sj�fart, luftfart eller lands�

v�gstransport i internatio nell trafik beskattas'

endast i den avtalsslutande stat d�r f�retaget

har sin verkliga ledning.

2. Om f�retag, som bedriver sj�fart i inter-

nationell trafik, har sin verkliga ledning om�

bord p� ett fartyg, anses ledningen bel�gen i

den avtalsslutande stat d�r fartyget har sin

hemmahamn eller, om n�gon s�dan hamn

inte finns, i den a vtalsslutande stat d�r farty�

gets redare har hemvist.

3. Best�mmelserna i pu nkt 1 till�mpas b e�

tr�ffande inkomst som f�rv�rvas av det
svenska, danska och norska luftfartskonsor�

tiet Scandinavian Airlines System (SAS) men

endast i fr�ga om den del av inkomsten som

motsvarar den andel i konso rtiet vilken inne�

has av AB Aerotransport (ABA), den
svenske del�garen i Scandinavian Airlines

System (SAS).

4. Best�mmelserna i punkt 1 till�mpas

�ven p� inkomst som f�rv�rvas genom delta�

gande i en pool, ett gemensamt f�retag eller

en internationell driftsorganisation.

5. Best�mmelserna i p unkterna 1, 3 och 4

till�mpas �ven om f�retaget har en agentur i

den andra staten f�r varu- eller persontrans�

porter. Detta g�ller emellertid endast verk�

samhet som har direkt samband med sj�fart,

luftfart och landsv�gstransport eller d�rmed

sammanh�ngande verksamhet av bitr�dande

art.

Artide 9

Associated enterprises

(1) Where
a) an enterprise of a Contracting State par�

ticipates directly or indirectly in the manage�
ment, control or capital of an enterprise of

the other Contracting State, or

b) the same persons participate directly or

indirectly in the management, control or ca�

pital of an enterprise of a Contracting State

and an enterprise of the other Contracting
State,

1620

Artikel 9
F�retag med intressegemenskap

1. I fall d�

a) ett f�retag i en avtalsslutande stat direkt

eller indirekt deltager i ledningen eller �ver�

vakningen av ett f�retag i den andra avtals�

slutande staten eller �ger del i detta f�retags

kapital, eller

b) samma personer direkt eller indirekt

deltager i ledningen eller �vervakningen 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,

iakttages f�ljande.

�

SFS 1982:709

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 ac�

crued, may be included in the profits of that
enterprise and taxed accordingly.

(2) Where a Contracting State includes in

the profits of an enterprise of that State-and

taxes accordingly-profits on which an enter�

prise of the oth er 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 S tate if the conditions made be�

tween the two enterprises had been those
which would have been made between inde�

pendent enterprises, then that other State

shall make an appropriate adjustment to the

amount of the tax charged therein on those

profits. In determining such adjustment, due
regard shall be had to the other provisions of
this Convention and the competent authori�
ties of the Contracting States shall if n eces�

sary consult each other.

Om mellan f�retagen i fr�ga om handelsf�r�

bindelser 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�knas i
detta f�retags inkomst och beskattas i � ver�

ensst�mmelse d�rmed.

2. I fall d� inkomst, f�r vilken ett f�retag i

en avtalsslutande stat beskattats i denna stat,

�ven inr�knas i inkomsten f�r ett f�retag i

den andra avtalsslutande staten och beskat�

tas i �verensst�mmelse d�rmed i denna andra

stat, samt den s�lunda inr�knade inkomsten
�r s�dan som skulle ha tillkommit f�retaget i
denna andra stat om de villkor som avtalats

mellan f�retagen hade varit s�dana som skul�

le ha avtalats mellan av varandra oberoende
f�retag, skall den f�rstn�mnda staten genom�

f�ra vederb�rlig justering av det skattebelopp

som p�f�rts f�r inkomsten i d enna stat. Vid

s�dan justering iakttages �vriga best�mmel�
ser i detta avtal och de beh�riga myndigheter�

na i de avtalsslutande staterna �verl�gger vid
behov med varandra.

Artide 10

Dividends

(1) Dividends paid by a company which is a

resident of a Contracting State to a resident

of the o ther Contracting State may be taxed

in that other State.

(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 recipient is the beneficial owner of the

dividends the tax so charged shall not ex�

ceed:

a) 5 per cent of the gross amount of the

dividends if the beneficial owner is a com�

pany (other than a partnership) which holds

directly at least 25 per cent of the capital of

the company paying the dividends;

b) 15 per cent of the gross amount of the

dividends in all other cases.

This paragraph shall not affect the taxation

of the company in respect of the profits out of
which the dividends are paid.

Artikel 10

Utdelning

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.

2. Utdelningen f�r emellertid beskattas

�ven i den avtalsslutande stat d�r bolaget
som betalar utdelningen har hemvist, enligt

lagstiftningen i denna stat, men om motta�

garen har r�tt till utdeln ingen f�r skatten inte
�verstiga:

a) 5 procent av utdelningens bruttobelopp,

om den som har r�tt till utdelningen �r ett

bolag (med undantag f�r handelsbolag) som

direkt beh�rskar minst 25 pr ocent av det ut�

betalande bolagets kapital;

b) 15 procent av utdelningens bruttobe�

lopp i �vriga fal l.

Denna punkt ber�r inte bolagets beskatt�

ning f�r vinst av vilken utdelningen betalas.

1621

�

SFS 1982:709

(3) The term "dividends" as used in this

Article means income from shares, 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 treat�

ment as income from shares by the laws of

the State of which the company making the

distribution is a resident.

(4) Notwithstanding the provisions of para�

graph (1), dividends paid by a company being
a resident of the Hungarian People's Repub�

lic to a company which is a resident of Swe�
den shall be exempt from Swedish tax to the

extent that the dividends would have been

exempt under Swedish law if both co mpanies

had been Swedish companies.

(5) 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 Con�
tracting State of which the company paying

the dividends is a resident, through a perma�

nent establishment situated therein, or per�

forms in that other State independent person�
al services from a fixed base situated therein,

and the holding in respect of which the divi�

dends 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.

(6) 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 divi�

dends paid by the company, except insofar as

such dividends are paid to a resident of t hat
other State or insofar as the holding in re�

spect of which the dividends are paid is effec�

tively connected with a permanent establish�
ment or a fixed base situated in that other

State, nor subject the company's undistribut�

ed profits to a tax on the company's undistri�

buted profits, even if the dividends paid or
the undistributed profits consist wholly or

partly of profits or income arising in such

other State.

3. Med uttrycket "utdelning" f�rst�s i

denna artikel inkomst av aktier, gruvaktier,

stiftarandelar eller andra r�ttigheter, som inte

�r fordringar, med r� tt till andel i vinst, samt

inkomst av andra andelar i bolag, som enligt

lagstiftningen i den s tat d�r det utdelande bo�

laget har hemvist i s katteh�nseende behand�

las p� samma s�tt som inkomst av aktier.

4. Utan hinder av best�mmelserna i pun kt

1 �r utdelning fr�n bolag med hemvist i Folk�

republiken Ungern till bolag med hemvist i

Sverige undantagen fr�n svensk skatt i den

m�n utdelningen enligt svensk lag skulle ha
varit undantagen fr�n beskattning om b�da

bolagen hade varit svenska bolag.

5. Best�mmelserna i punkterna 1 och 2 till-

l�mpas inte, om den som har r�tt till utdel�

ningen har hemvist i en avtalsslutande stat

och bedriver r�relse i den andra avtalsslu�

tande staten, d�r bolaget som betalar utdel�

ningen har hemvist, fr�n d�r bel�get fast

driftst�lle eller ut�var sj�lvst�ndig yrkesverk�

samhet 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 re�

spektive artikel 14.

6. Om bolag med hemvist i en avtalsslu�

tande stat f�rv�rvar inkomst 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 per�

son med hemvist i denna andra stat eller i den

m�n den andel p� grund av vilken utdeln ing�

en betalas �ger verkligt samband med fast

driftst�lle eller stadigvarande anordning i

denna andra stat, och ej heller beskatta bola�

gets inte utdelade vinst, �ven om utdelningen'

eller den inte utdelade vinsten helt eller del�

vis utg�rs av inkomst som uppkommit i de n�

na andra stat.

Artide 11

Interest

(1) Interest arising in a Contracting State

and paid to a resident of the other Contract-

1622

Artikel 11

R�nta

1. R�nta, som h�rr�r fr�n en avtalsslu�

tande stat och som betalas till person med

�

ing State shall be taxable only in that other

State if such resident is the beneficial owner

of the interest.

(2) The term "interest" as used in this Arti�

cle means income from debt-claims of every

kind, whether or not secured by mortgage

and whether or not carrying a right to partici�

pate in the debtor's profits, and in particular,

income from government securities and in�

come from bonds or debentures, including

premiums and prizes attaching to such secu�

rities, bonds or debentures.

(3) The provisions of paragraph (1) shall

not apply if the beneficial owner of the inter�

est, 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 independent per�

sonal 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 establishment or

fixed base. In such case the provisions of

Article 7 or Article 14, as the case may be,
shall apply.

(4) Where, by reason of a special relation�

ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the interest, hav�

ing regard to the debt-claim for which it is

paid, exceeds the amount which would have
been agreed upon by the payer and the bene�

ficial owner in the absence of such relation�

ship, 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.

SFS 1982:709

hemvist i den andra avtalsslutande staten,
beskattas endast i den na andra stat, om per�

sonen i fr�ga ha r r�tt till r�ntan.

2. Med uttrycket "r�nta" f�rst�s i d enna

artikel inkomst av vaije slags fordran, anting�

en den utf�rdats mot s�kerhet i fastighet eller

inte och antingen den medf�r r�tt till andel i

g�lden�rens vinst eller inte. Uttrycket �syftar

s�rskilt inkomst av v�rdepapper, som utf�r�

dats av staten, och inkomst av obligationer

eller debentures, d�ri inbegripna agiobelopp
och vinster som h�nf�r sig till s�dana v�rde�

papper, obligationer eller debentures.

3. Best�mmelserna i punkt 1 till�mpas

inte, om den som har r�tt till r�ntan har hem�

vist i en avtalsslutande stat och bedriver r��
relse i d en 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 yrkesverk�
samhet i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den fordran
f�r vilken r�ntan betalas �ger verkligt sam�

band med det fasta driftst�llet eller den sta�

digvarande anordningen. I s�dant fall till�m�

pas best�mmelserna i artikel 7 respektive ar�
tikel 14.

4. Betr�ffande s�dana fall d� s�rskilda f�r�

bindelser mellan utbetalaren och den som har
r�tt till r�ntan eller mellan dem b�da och an�
nan person f�ranleder att r�ntebeloppet, med
h�nsyn till de n skuld f�r vilken r�ntan beta�
las, �verstiger det belopp som skulle ha avta�
lats mellan utbetalaren och den som har r�tt

till r �ntan, om s�dana f�rbindelser inte f�re�

legat, till�mpas best�mmelserna i denna arti�

kel endast p� sistn�mnda belopp. I s�dant fall

beskattas �verskjutande belopp enligt lag�

stiftningen i vardera avtalsslutande staten

med iakttagande av �vriga best�mmelser i

detta avtal.

Artide 12

Royalties

(1) Royalties arising in a Contracting State

and paid to a resident of t he other Contract�

ing State shall be taxable only in that other

State if such resident is the beneficial owner

of the royalties.

(2) The term "royalties" as used in this

Article means payments of any kind received

as a consideration for the use of, or the right

Artikel 12

Royalty

1. Royalty, som h�rr�r fr�n en avtalsslu�

tande stat och som betalas till person med

hemvist i den andra avtalsslutande staten,

beskattas endast i de nna andra stat. om per�

sonen i fr�ga har r�tt till royaltyn.

2. Med uttrycket "royalty" f�rst�s i denna

artikel vaije slag av betalning som mottages

s�som ers�ttning f�r nyttjandet av eller f�r

1623

�

"'/

SFS 1982:709

to use, any copyright of literary, artistic or

scientific work (including cinematograph

films, and films or tapes for radio or televi�

sion broadcasting), any patent, trade mark,

design or model, plan, secret formula or pro�

cess, or for the use of, or the right to use,

industrial, commercial, or scientific equip�

ment, or for information concerning industri�

al, commercial or scientific experience.

(3) The provisions of paragraph (1) shall

not apply if the beneficial owner of the royal�

ties, being a resident of a Contracting State,

carries on business in the other Contracting

State in which the royalties arise, through a

permanent establishment situated therein, or
performs in that other State independent per�

sonal 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 establish�

ment or fixed base. In such case the provi�

sions of Article 7 or Article 14, as the case

may be, shall apply.

(4) Where, by reason of a special relation�

ship 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 information

for which t hey 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 t he

payments shall remain taxable according to

the laws of each Contracting State, due re�

gard being had t o the other provisions of this

Convention.

r�tten att nyttja upphovsr�tt till litter�rt,

konstn�rligt eller vetenskapligt verk (biograf�

film samt film och inspelade band f�r televi�

sions- eller radios�ndning h�ri inbegripna),

patent, varum�rke, m�nster eller modell, rit�

ning, hemligt recept eller hemlig tillverk�

ningsmetod samt f�r nyttjandet av eller f�r

r�tten att nyttja industriell, kommersiell eller

vetenskaplig utrustning eller f�r upplysning

om erfarenhetsr�n av industriell, kommersi�

ell eller vetenskaplig natur.

3. Best�mmelserna i punkt I till�mpas

inte, om den som har r�tt till royaltyn har

hemvist i en a vtalsslutande stat och bedriver
r�relse i den andra avtalsslutande staten, fr�n

vilken royaltyn h�rr�r, fr�n d�r bel�get fast

driftst�lle eller ut�var sj�lvst�ndig yrkesverk�
samhet i denna andra stat fr�n d�r bel�gen

stadigvarande anordning, samt den r�ttighet

eller egendom f�r vilken royaltyn betalas

�ger verkligt samband med det fasta driftst�l�

let eller den stadigvarande anordningen. I s�

dant fall till�mpas best�mmelserna i artikel 7

respektive artikel 14.

4. Betr�ffande s�dana fall d� s�rskilda f�r�

bindelser mellan utbetalaren och den som har

r�tt till royaltyn eller mellan dem b�da och

annan person f�ranleder att royaltybeloppet,

med h�nsyn till d et nyttjande, den r�tt 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�rele�

gat, till�mpas best�mmelserna i denna artikel

endast p� sistn�mnda belopp. I s�dant fall

beskattas �verskjutande belopp enligt lag�

stiftningen i vardera avtalsslutande staten

med iakttagande av �vriga best�mmelser i

detta avtal.

Artide 13

Capital pains

(1) Gains derived by a resident of a Con�

tracting State from the alienation of immov�

able property referred to in Article 6 and

situated in the other Contracting State, or

from the alienation of shares or similar rights

in a company the assets of which consist

mainly of such immovable property, may be

taxed in that o ther State.

1624

Artikel 13

Realisationsvinst

1. Vinst, som person med hemvist i en av �

talsslutande stat f�rv�rvar p� grund av �ver�

l�telse av s�dan fast egendom som avses i

artikel 6 och som �r bel�gen i den andra av�

talsslutande staten, samt vinst genom �verl�

telse av aktier eller liknande r�ttigheter i ett

bolag, vars tillg�ngar huvudsakligen utg�rs

av s�dan fast egendom, f�r beskattas i de nna

andra stat.

�

(2) Gains from the alienation of movable

property forming part of the business proper�

ty of a permanent establishment which an

enterprise of a Contracting State has in the

other Contracting State or of movable prop�

erty pertaining to a fixed base available to a

resident of a Contracting State in the other

Contracting State for the purpose of perform�

ing independent personal services, including
such gains from the alienation of such a per�

manent establishment (alone or with the

whole enterprise) or of such fixed base, may
be taxed in that other State.

(3) Gains from the alienation of ships, air�

craft or road transport vehicles operated in

international traffic or movable property per�

taining to the operation of such ships, aircraft

or vehicles shall be taxable only in the Con�

tracting State in which the place of effective

management of the enterprise is situated.

(4) Gains from the alienation of any proper�

ty other than that referred to in paragraphs

(1), (2) and (3), shall be taxable only in the
Contracting State of which the alienator is a
resident.

SFS 1982:709

2. Vinst p� grund av �verl�telse av l�s

egendom, som ing�r i fa st driftst�lle, vilket

ett f�retag i e n avtalsslutande stat har i d en

andra avtalsslutande staten, eller av l�s egen�

dom h�nf�rlig till stadigvarande anordning

f�r att ut�va sj�lvst�ndig yrkesverksamhet,
som person med hemvist i en avtalsslutande

stat har i den an dra avtalsslutande staten, f�r

beskattas i d enna andra stat. Detsamma g�l�

ler vinst p� grund av �verl�telse av s�dant
fast driftst�lle (f�r sig eller i samband med

�verl�telse av hela f�retaget) eller av s�dan
stadigvarande anordning.

3. Vinst p� grund av �verl�telse av fartyg,

luftfartyg eller landsv�gsfordon som anv�nds
i internationell trafik eller l�s egendom som

�r h�nf�rlig till an v�ndningen av s�dana far�

tyg, luftfartyg eller fordon beskattas endast i

den avtalsslutande stat d�r f�retaget har sin

verkliga ledning.

4. Vinst p� grund av �verl�telse av annan

egendom �n s�dan som avses i punkterna 1, 2

och 3 beskattas endast i den avtalsslutande
stat d�r �verl�taren har hemvist.

Artide 14
Independent personal services

(1) Income derived by a resident of a Con�

tracting State in respect of professional ser�
vices or other activities of an independent

character shall be taxable only in that State

unless he has a fixed base regularly available
to him in the other Contracting State for the

purpose of performing his activities. If he has

such a fixed base, the income may be taxed in

the other State, but only so much of it as is

attributable to that fixed base.

(2) The term "professional services" in�

cludes especially independent scientific, lit�
erary, artistic, educational or teaching activi�

ties a s well a s the independent activities of

physicians, lawyers, engineers, architects,

dentists and accountants.

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar genom att ut�va
fritt yrke eller annan sj�lvst�ndig verksam�

het, beskattas endast i denna stat, om han

inte i den andra avtalsslutande staten har sta�

digvarande anordning, som regelm�ssigt st�r

till hans f�rfogande f�r att ut�va verksamhe�

ten. Om han har s�dan stadigvarande anord�
ning, f�r inkomsten beskattas i d enna andra

stat men endast s� stor del d�rav som �r

h�nf�rlig till denna stadigvarande anordning.

2. Uttrycket "fritt yrke" inbegriper s�r�

skilt sj�lvst�ndig vetenskaplig, litter�r och

konstn�rlig verksamhet, uppfostrings- och

undervisningsverksamhet samt s�dan sj�lv�

st�ndig verksamhet som l�kare, advokater,

ingenj�rer, arkitekter, tandl�kare och revi�

sorer ut�var.

Artide 15

Dependent personal services

(1) Subject to the provisions of Artides 16,

18, 19 and 20, salaries, wages and other simi-

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

18, 19 och 20 f�ranleder annat, beskattas

1625

�

SFS 1982:709

lar remuneration derived by a resident of a

Contracting State in respect of an employ�

ment 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) Notwithstanding the provisions of para�

graph (1), remuneration derived by a resident
of a Contracting State in respect of an em�

ployment exercised in the other Contracting

State shall be taxable only in the first-men�

tioned State if:

a) The recipient is present in the other

State for a period or periods not exceeding in

the aggregate 183 days in the calendar year

concerned, and

b) the remuneration is paid by, or on behalf

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

c) the remuneration is not borne by a per�

manent establishment or a fixed base which

the employer has in the other State.

(3) Notwithstanding the preceding provi�

sions of this Article, remuneration derived in

respect of an employment exercised aboard a

ship, aircraft or road transport vehicle oper�

ated in international traffic, may be taxed in

the Contracting State in which the place of

effective management of the enterprise is sit�

uated. Where a resident of Sweden derives

remuneration in respect of an employment

exercised aboard an aircr^lft operated in in�

ternational traffic by the air transport consor�

tium Scandinavian Airlines System (SAS),
such remuneration shall be taxable only in

Sweden.

l�ner och andra liknande ers�ttningar, som

person med hemvist i e n avtalsslutande stat

uppb�r p� grund av anst�llning, endast i den�

na stat, s�vida inte arbetet utf�rs i den andra

avtalsslutande staten. Om arbetet utf�rs i

denna andra stat, far ers�ttning som uppb�rs

f�r arbetet beskattas d�r.

2. Utan hinder av best�mmelserna i punkt

1 beskattas ers�ttning, som person med hem�
vist i en av talsslutande stat uppb�r f�r arbete

som utf�rs i den andra avtalsslutande staten,

endast i den f�rstn�mnda staten, om;

a) mottagaren vistas i denna andra stat un�

der tidrymd eller tidrymder som sammanlagt

inte �verstiger 183 dagar under kalender�ret i

fr�ga, och

b) ers�ttningen betalas av eller p� uppdrag

av arbetsgivare som inte har hemvist i denna

andra stat, samt

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som arbetsgi�

varen har i denna andra stat.

3. Utan hinder av f�reg�ende best�mmel�

ser i d enna artikel f�r ers�ttning f�r arbete,

som utf�rs ombord p� fartyg, luftfartyg eller

landsv�gsfordon i internationell trafik, be�
skattas i den avtalsslutande stat d�r f�retaget

har sin verkliga ledning. Om person med
hemvist i Sve rige uppb�r inkomst av arb ete,

vilket utf�rs ombord p� luftfartyg som an�

v�nds i internationell trafik av luftfartskon�

sortiet Scandinavian Airlines System (SAS),
beskattas inkomsten endast i Sverige.

Artide 16

Directors' fees

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 any other similar board of a com�

pany which is a resident of the other Con�
tracting State may be taxed in that other

State.

Artikel 16

Styrelsearvoden

Styrelsearvoden och andra liknande ers�tt�

ningar, som person med hemvist i en avtals�

slutande stat uppb�r i e genskap av medlem i

styrelse eller annat liknande organ i bolag

med hemvist i den andra avtalsslutande sta�

ten, f�r beskattas i denna andra stat.

1626

�

Artide 17
Artistes and athletes

(1) Notwithstanding the provisions of Arti�

cles 14 and 15, income derived by a resident

of a Contracting State as an entertainer, such
as a theatre, motion picture, radio or televi�
sion a rtiste, or a musician, or as an athlete,

from his personal activities as such exercised

in the o ther Contracting State, may be taxed
in that other State.

(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 an�

other person, that income may, notwith�
standing 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, if that person is directly or indi�

rectly controlled by the entertainer or ath�

lete.

(3) Notwithstanding the provisions of para�

graph (1) of this Article, income derived from
such activities as defined in paragraph (1)

performed in a Contracting State shall be

exempt from tax in that State if the activities

are carried on under a cultural agreement

between the Contracting States, or are sub�

stantially supported by public funds of the
other Contracting State.

SFS 1982:709

Artikel 17
Artister och idrottsm�n

1. Utan hinder av best�mmelserna i artik�

larna 14 och 15 f�r inkomst, som person med

hemvist i en avtalsslutande stat f�rv�rvar ge�

nom sin personliga verksamhet i den andra

avtalsslutande staten i egenskap av artist, s�
som teater- eller filmsk�despelare, radio- el�

ler televisionsartist eller musiker eller av

idrottsman, beskattas i denna andra stat.

2. I fall d� inkomst genom verksamhet,

som artist eller idrottsman ut�var i denna
egenskap, inte tillfaller artisten eller idrotts�

mannen sj�lv utan annan person, far denna

inkomst, utan hinder av best�mmelserna i ar-
tiklama 7, 14 och 15, beskattas i den avtals�

slutande stat d�r artisten eller idrottsmannen

ut�var verksamheten, om personen i fr�ga

direkt eller indirekt kontrolleras av artisten

eller idrottsmannen.

3. Utan hinder av best�mmelserna i punkt

1 i denna artikel skall inkomst, som f�rv�rvas

genom s�dan verksamhet som avses i punkt 1

vilken ut�vas i en avtalsslutande stat, vara
undantagen fr�n beskattning i denna stat, om

verksamheten ut�vas inom ramen f�r ett kul�
turavtal mellan de avtalsslutande staterna el�

ler om denna huvudsakligen finansieras av

allm�nna medel i den andra avtalsslutande
staten.

Artide 18

Pensions

Subject to the provisions of paragraph (2)

of Artide 19, pensions and other similar re�

muneration in consideration of past employ�

ment, annuities or disbursements under the

Social Security legislation paid to a resident
of a Contracting State may be taxed in the

Contracting State where they arise.

Artikel 18

Pensioner

Om inte best�mmelserna i artikel 19 punkt

2 f�ranleder annat, f�r pensioner och andra

liknande ers�ttningar p� grund av tidigare an�
st�llning, livr�ntor eller utbetalningar enligt
socialf�rs�kringslagstiftningen som betalas

till person med hemvist i en avtalsslutande

stat beskattas i den avtalsslutande stat var�

ifr�n ers�ttningen h�rr�r.

Artide 19

Government service

(1) a) Remuneration, other than a pension,

paid by a Contracting State or a local author�

ity thereof to an individual in respect of ser�

vices rendered to that State or authority shall
be taxable only in that State.

Artikel 19

Offentlig tj�nst

1. a) Ers�ttning (med undantag f�r pen�

sion), som betalas av en avtalsslutande stat
eller dess lokala myndigheter till fysisk per�
son p� grund av arbete som utf�rs i denna

stats eller dess lokala myndigheters tj�nst,

beskattas endast i denna stat.

1627

�

SFS 1982:709

b) However, such 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:

(i) is a national of that State; or

(ii) did not become a resident of that

State solely for the purpose of rendering

the services.

(2) a) Any pension paid by, or out of funds

created by, a Contracting State or a local
authority thereof to an individual in respect

of services rendered to that State or authority
shall be taxable only in that State.

b) However, such pension shall be taxable

only in the other Contracting State if the indi�

vidual is a resident of, and a national of, that

State.

(3) The provisions of A rticles 15,16 and 18

shall apply to remuneration and pensions in

respect of services rendered in connection
with business or production activities carried

on by a Co ntracting State or a local authority
thereof.

b) S�dan ers�ttning beskattas emellertid

endast i den a ndra avtalsslutande staten, om

arbetet utf�rs i denna stat och personen i

fr�ga har hemvist i denna s tat och:

1) �r medborgare i den na stat; eller

2) inte fick hemvist i denna stat uteslutan�

de f�r att utf�ra arbetet.

2. a) Pension, som betalas av, eller fr�n

fonder inr�ttade av, en avtalsslutande stat

eller dess lokala myndigheter till fysisk per�
son p� grund av arbete som utf�rts i denna

stats eller dess lokala myndigheters tj�nst,

beskattas endast i denna stat.

b) S�dan pension beskattas emellertid en�

dast i den andra avtalsslutande staten, om

personen i fr�ga har hemvist och �r medbor�

gare i denna stat.

3. Best�mmelserna i arti klarna 15, 16 o ch

18 till�mpas p� ers�ttning och pension som

betalas p� grund av arbete som utf�rts i sam�
band med aff�rsverksamhet eller tillverkning

som bedrivs av en avtalsslutande stat eller

dess lokala myndigheter.

Artide 20

Students

(1) Payments which a student or business,

technical, agricultural or forestry apprentice
who is o r was immediately before visiting a

Contracting State a resident of the other Con�

tracting State and who is present in the first-

mentioned Contracting State solely for the

purpose of his education or training receives

for the purpose of his maintenance, educa�
tion or training shall not be taxed in that

State, provided that such payments are made

to him from sources outside that State. In�

come derived by such a student from a schol�

arship held by him for the purpose of his full

time education at a university or other insti�
tution for higher education, or by such an

apprentice for his training shall be exempt
from tax on that income in the Contracting

State which he is visiting.

(2) A stude nt at a university or other edu�

cational institution in a Contracting State,

who during a temporary stay in the other

Contracting State holds an employment in

that other State for a period not exceeding

100 days in a calendar year for the purpose of

obtaining practical experience in co nnection

1628

Artikel 20

Studerande

1. Belopp, vilka studerande eller aff�rs- el�

ler hantverkspraklikant, eller praktikant

inom tekniskt yrke eller inom jordbruk eller
skogsbruk, som har eller omedelbart f�re vis�

telse i en avtalsslutande stat hade hemvist i

den andra avtalsslutande staten och som vis�

tas i den f�rstn�mnda avtalsslutande staten

uteslutande f�r sin undervisning eller utbild�

ning, erh�ller f�r sitt uppeh�lle, sin utbildning

eller undervisning beskattas inte i denna stat,

under f�ruts�ttning att beloppen utbetalas till
honom fr�n k�lla utanf�r denna stat. Stipen�

dium som s�dan studerande erh�ller f�r hel�

tidsstudier vid universitet eller annan inr�tt�

ning f�r h�gre utbildning eller inkomst som

s�dan praktikant erh�ller f�r sin praktikant�

tj�nstg�ring, beskattas inte i den avtalsslu�

tande stat d�r han vi stas.

2. Studerande vid universitet eller annan

inr�ttning f�r undervisning i en avtalsslu�

tande stat, som under tillf�llig vistelse i den

andra avtalsslutande staten innehar anst�ll�

ning i de nna andra stat under en tidrymd av

h�gst 100 dagar under ett kalender�r f�r att

erh�lla praktisk erfarenhet i samband med

�

SFS 1982:709

with his studies, shall be taxable in that other

State only for such part of the income from

the employment as exceeds 1500 Swedish
kronor a calendar month or the equivalent in

Hungarian currency. The exemption granted

under this paragraph shall not, however, ex�

ceed an aggregate amount of 4500 Swedish

kronor in a calendar year or the equivalent in

Hungarian cu rrency. Any amount exempted

from tax under this paragraph shall include

personal allowances for the calendar year in

question.

(3) The competent authorities of the Con�

tracting States may agree on such changes of
the amounts mentioned in paragraph (2) of
this Article as may be reasonable with regard
to changes in the value of money, amended

legislation in a Contracting State or other
similar circumstances.

studierna, beskattas i denna andra stat endast

f�r den del av inkomsten av anst�llningen
som �verstiger 1 500 svenska kronor per ka�

lenderm�nad eller motv�rdet i ungersk va�
luta. Skattebefrielse enligt denna punkt
medges dock med ett sammanlagt belopp av

h�gst 4500 svenska kronor per kalender�r

eller motv�rdet i un gersk valuta. Belopp som
�r skattefritt enligt denna punkt innefattar

personliga avdrag f�r ifr�gavarande kalen�

der�r.

3. De beh�riga myndigheterna kan tr�ffa

�verenskommelse om s�dan �ndring av de i

punkt 2 i denna artikel angivna beloppen som

finnes sk�lig med h�nsyn till f�r�ndring i pen�

ningv�rde, �ndrad lagstiftning i en avtalsslu�
tande stat eller andra liknande omst�ndighe�
ter.

Artide 21

Other income

(1) Items of income of a resident of a Con�

tracting State, wherever arising, not dealt
with in the foregoing Articles of this Conven�
tion shall be taxable only in that State.

(2) The provisions of paragraph (1) shall

not apply to income, other than income from
immovable pr operty as defined in paragraph

(2) of Article 6, if the recipient of such in�

come, being a resident of a Contracting State,
carries on business in the other Contracting
State through a permanent establishment sit�

uated therein, or peiforms in that other State
independent personal services from a fixed

base situated therein, and the right or proper�
ty in re spect 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.

Artikel 21

Annan inkomst

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 var�
ifr�n inkomsten h�rr�r.

2. Best�mmelserna i p unkt 1 till�mpas inte

p� inkomst, med undantag f�r inkomst av fast

egendom som avses i artikel 6 punkt 2, om

mottagaren av inkomsten har hemvist i en

avtalsslutande stat och bedriver r�relse i den
andra avtalsslutande staten fr�n d�r bel�get
fast driftst�lle eller ut�var sj�lvst�ndig yrkes�

verksamhet i de nna andra stat fr�n d�r bel�

gen stadigvarande anordning, samt den r�t�

tighet eller egendom p� grund av vilken in�
komsten betalas �ger verkligt samband med

det fasta driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas best�m�

melserna i arti kel 7 respektive artikel 14.

Artide 22

Capital

(1) Capital represented by immovable

property referred to in Ar ticle 6, owned by a
resident of a Contracting State and situated in

the other Contracting State, may be taxed in

that other State.

Artikel 22

F�rm�genhet

1. F�rm�genhet best�ende av s�dan fast

egendom som avses i artikel 6, vilken innehas

av person med hemvist i en avtalsslutande

stat och �r bel�gen i den a ndra avtalsslutande
staten, f�r beskattas i denna andra stat.

1629

�

SFS 1982:709

(2) Capital represented by movable prop�

erty forming part of the business property of

a permanent establishment which an enter�

prise of a Contracting State has in the other

Contracting State or by movable property

pertaining to a fixed base available to a resi�

dent of a C ontracting State in the other Con�

tracting State for the purpose of performing

independent personal services, may be taxed

in that other State.

(3) Capital represented by ships, aircraft

and road transport vehicles operated in inter�

national traffic and by movable property per�

taining to the operation of such ships, aircraft

and vehicles shall be taxable only in the Con�

tracting State in which the place of e ffective
management of the enterprise is situated.

(4) All othe r elements of c apital of a resi�

dent of a Contracting State shall be taxable

only in that State.

2. F�rm�genhet best�ende av l�s egen�

dom, som ing�r i fast driftst�lle, vilket ett

f�retag i en avtalsslutande stat har i den and

ra avtalsslutande staten, eller av l�s egen

dom, som �r h�nf�rlig till stad igvarande an

ordning f�r att ut�va sj�lvst�ndig yrkesverk

samhet, som person med hemvist i en av

talsslutande stat har i den andra avtalsslu

t�nde staten, f�r beskattas i denna andra stat

3. F�rm�genhet best�ende av fartyg, luft

fartyg och landsv�gsfordon som anv�nds

internationell trafik samt av l�s egendom som

�r h�nf�rlig till anv�ndningen av s�dana far�

tyg, luftfartyg och fordon, beskattas endast i

den avtalsslutande stat d�r f�retaget har sin

verkliga ledning.

4. Alla andra slag av f�rm�genhet, som

innehas av person med hemvist i en avtalsslu�

tande stat, beskattas endast i denna stat.

Artide 23
Elimination of double taxation

(1) In the case of the Hungarian People's

Republic double taxation shall be avoided as

follows;

a) Where a resident of the Hungarian Peo�

ple's Republic derives income or owns capi�

tal which, in accordance with the provisions
of this Convention may be taxed in Sweden,

the Hungarian People's Republic shall, sub�
ject to the provisions of sub-paragraphs b)

and c), exempt such income or capital from

tax.

b) Where a resident of the Hungarian Peo�

ple's Republic derives items of income
which, in accordance with the provisions of

Article 10, may be taxed in Sweden, the Hun�

garian People's Republic shall allow as a de�
duction from the tax on the income of that

resident an amount equal to the tax paid in

Sweden. Such deduction shall not, however,
exceed that part of the tax, as computed be�

fore the deduction is given, which is attribut�

able to such items of income derived from

Sweden.

c) Where in accordance with any provi�

sions of the Convention income derived or

capital owned by a resident of the Hungarian

People's Republic is exempt from tax in the

Hungarian People's Republic, the Hungarian

People's Republic may nevertheless, in cal-

1630

Artikel 23
Undanr�jande av dubbelbeskattning

1. I Folkrepubliken Ungern undviks dub�

belbeskattning p� f�ljande s�tt:

a) Om person med hemvist i Folkrepub li�

ken Ungern f�rv�rvar inkomst eller innehar

f�rm�genhet, som enligt best�mmelserna i

detta avtal far beskattas i Sverige, skall Folk�

republiken Ungern, s�vida inte best�mmel�

serna i pun kterna b) och c) f�ranleder annat,

undantaga s�dan inkomst eller f�rm�genhet

fr�n skatt.

b) Om person med hemvist i Folkrepubli�

ken Ungern f�rv�rvar inkomst som enligt be�

st�mmelserna i artikel 10 far beskattas i Sve�

rige, skall Folkrepubliken Ungern fr�n skat�

ten p� denna persons inkomst avr�kna ett

belopp motsvarande den skatt som betalats i

Sverige. Avr�kningsbeloppet skall emellertid

inte �verstiga den del av skatten, ber�knad

utan s�dan avr�kning, som bel�per p� den

fr�n Sverige uppburna inkomsten.

c) Om inkomst som f�rv�rvas eller f�rm��

genhet som innehas av person med hemvist i

Folkrepubliken Ungern enligt best�mmelser i

avtalet �r undantagen fr�n skatt i Folkrepu�

bliken Ungern, f�r Folkrepubliken Ungern

likv�l vid bes t�mmandet av skatten p� denna

�

SFS 1982:709

culating the amount of tax on the remaining

income or capital of su ch resident, take into

account the exempted income or capital.

(2) In the case of Sweden, double taxation

shall be avoided as follows:

a) Subject to the provisions of sub-para�

graph b) of this paragraph and of paragraph

(4) of Article 10, where a resident of Sweden

derives income or owns capital which, in ac�

cordance with the provisions of this Conven�

tion may be taxed in the Hungarian People's
Republic, Sweden shall allow:

(i) as a deduction from the tax on the

income of that resident, an amount equal
to the income tax paid in the Hungarian
People's Republic,

(ii) as a deduction from the tax on the

capital of that resident, an amount equal to
the capital tax paid in the Hungarian Peo�

ple's Republic.

Such deduction in either case shall not,

however, exceed that part of the income tax

or capital tax, respectively, as computed be�
fore the deduction is given, which is attribut�
able, as the case may be, to the income or the
capital which may be taxed in the Hungarian

People's Republic.

b) Where a resident of Sweden derives in�

come or owns capital which, in accordance

with the provisions of this Convention, shall

be taxable only in the Hungarian People's
Republic, Sweden may include this income
or capital in th e tax base but shall allow as a

deduction from the income tax or capital tax

that part of the income tax or capital tax,

respectively, which is attributable, as the

case may b e, to the income derived from or

the capital owne d in th e Hungarian People's

Republic.

persons �terst�ende inkomst eller f�rm�gen�

het beakta den inkomst eller f�rm�genhet

som undantagits fr�n skatt.

2. I Sverige undviks dubbelbeskattning p�

f�ljande s�tt:

a) Om person med hemvist i Sverige f�r�

v�rvar inkomst eller innehar f�rm�genhet

som enligt best�mmelserna i detta avtal f�r

beskattas i Folkrepubliken Ungern, skall

Sverige, s�vida inte best�mmelserna i p unkt

b) nedan eller i ar tikel 10 punkt 4 f�ranleder

annat,

1) fr�n skatten p� denna persons inkomst

avr�kna ett belopp motsvarande den in�

komstskatt som betalats i Folkrepubliken
Ungern;

2) fr�n skatten p� denna persons f�rm��

genhet avr�kna ett belopp motsvarande den
f�rm�genhetsskatt som betalats i Folkrepu�

bliken Ungern.

Avr�kningsbeloppet skall emellertid inte i

n�gotdera fallet �verstiga den del av inkomst�

skatten respektive f�rm�genhetsskatten, be�

r�knad utan s�dan avr�kning, som bel�per p�

den inkomst eller den f�rm�genhet som f�r

beskattas i Folk republiken Ungern.

b) Om person med hemvist i Sverige f�r�

v�rvar inkomst eller innehar f�rm�genhet,

som enligt best�mmelserna i avtalet beskat�
tas endast i Fo lkrepubliken Ungern, f�r Sve�

rige inr�kna inkomsten eller f�rm�genheten i

beskattningsunderlaget men skall fr�n skat�
ten p� inkomsten eller f�rm�genheten av�
draga den del av inkomstskatten respektive

f�rm�genhetsskatten som bel�per p� den in�

komst som uppburits fr�n Folkrepubliken

Ungern eller den f�rm�genhet som innehas

d�r.

Artide 24

Non-discrimination

(1) Nationals of a Contracting State shall

not be subjected in the other Contracting

State to any taxation or any requirement con�

nected therewith, which is other or more bur�

densome than the taxation and connected re�

quirements to which nationals of that other

State in the same circumstances are or may

be subjected. This provision shall, notwith�

standing the provisions of Article 1, also ap-

Artikel 24

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat

skall inte i den andra avtalsslutande staten bli

f�rem�l f�r beskattning eller d�rmed sam�

manh�ngande krav som �r av annat slag eller

mer tyngande �n den beskattning och d�rmed

sammanh�ngande krav som medborgare i

denna andra stat under samma f�rh�llanden

�r eller kan bli u nderkastad. Utan hinder av

best�mmelserna i artikel 1 till�mpas denna

1631

�

SFS 1982:709

ply to persons who are not residents of one or

both of the Contracting States.

(2) The taxation on a permanent establish�

ment 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 ac�

tivities. 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 s ta�

tus or family responsibilities which it gr ants
to its own residents.

(3) Except where the provisions of para�

graph (1) of Article 9, paragraph (4) of Article

11, or paragraph (4) of Article 12, apply, in�

terest, 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 determining the tax�

able 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 Contracting State to a resident of the other

Contracting State shall, for the purpose of

determining the taxable capital of such enter�

prise, be deductible under the same condi�

tions as if they h^d been contracted to a resi�

dent of the first-mentioned State.

(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-men�

tioned State to any taxation or any require�

ment connected therewith which is more bur�

densome than the taxation and connected re�

quirements to which other similar enterprises

of the first-mentioned State are or may be

subjected.

(5) The provisions of this Article shall,

notwithstanding the provisions of Article 2,

apply to taxes of every kind and d escription.

best�mmelse �ven p� person som inte har

hemvist i en avtalsslutande stat eller i b�d a

staterna.

2. Beskattningen av fast driftst�lle, som

f�retag i en avta lsslutande stat har i den and �

ra avtalsslutande staten, skall i denna andra

stat inte vara mindre f�rdelaktig �n beskatt�

ningen av f�retag i denna andra stat, sciri

bedriver verksamhet av samma slag. Denna
best�mmelse anses inte medf�ra f�rpliktelse

f�r en avtalsslutande stat att medge person

med hemvist i den andra avtalsslutande sta�

ten s�dant personligt avdrag vid beskattning�

en, skattebefrielse eller skatteneds�ttning p�

grund av civilst�nd eller f�rs�rjningsplikt mot
familj, som medges person med hemvist i den

egna staten.

3. Utom i de fall d� best�mmelserna i art i�

kel 9 punkt I, artikel 11 punkt 4 eller artike l

12 punkt 4 till�mpas, �r r�nta, royalty och

annan betalning fr�n f�retag i en avtalsslu�

tande stat till person med hemvist i den a ndra

avtalsslutande staten avdragsgilla vid be�
st�mmandet av den beskattningsbara in�

komsten 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 avtalsslu�
tande staten avdragsgill vid best�mmandet a v

s�dant f�retags beskattningsbara f�rm�gen�
het p� samma villkor som skuld till person

med hemvist i den f�rst n�mnda staten.

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 sta�

ten, skall inte i den f�rstn�mnda staten bli

f�rem�l f�r beskattning eller d�rmed sam�
manh�ngande krav som �r mer tyngande �n

den beskattning och d�rmed sammanh�ngan�

de krav som annat liknande f�retag i den

f�rstn�mnda staten �r eller kan bli underka s�

tat.

5. Utan hinder av best�mmelserna i ar tikel

2 till�mpas best�mmelserna i f�revarande ar�

tikel p� skatter av varje slag och beskaffen�
het.

1632

�

SFS 1982:709

Artide 25

Mutual agreement procedure

(1) Where a person considers that the ac�

tions of one or both of the Contracting States

result or will result for him in taxation not in

accordance with the provisions of this Con�

vention, he may, irrespective of the remedies
provided by the domestic law of those States,
present his case to the competent authority of
the Contracting State of which he is a resi�

dent or, if his case comes under paragraph (1)
of Article 24, 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 accord ance with the provisions of the

Convention.

(2) The competent authority shall endea�

vour, if the objection appears to it to be justi�
fied and if it is not itself able to arrive at a

satisfactory solution, to resolve the case by
mutual agreement with the competent au�
thority of the ot her Contracting State, with a
view to the avoidance of taxation which is

not in accorda nce with th e Convention. Any

agreement reached shall be implemented not�

withstanding any time limits in t he domestic
law of the Contracting States.

(3) The competent authorities of the Con�

tracting States shall endeavour to resolve by
mutual agreement any difficulties or doubts

arising as to the interpretation or application
of the Convention. They may also consult

together for the elimination of double tax�

ation in cases not provided for in the Conven�

tion.

(4) The competent authorities of the Con�

tracting States may communicate with each

other directly for the purpose of reaching an
agreement in the sense of the preceding para�
graphs. When it seems advisable in order to

reach agreement to have an oral exchange of

opinions, such exchange may take place

through a Commission consisting of repre�

sentatives of the competent authorities of the
Contracting States.

Artikel 25
F�rfarandet vid �msesidig �verenskommelse

1. Om en person g�r g�llande att en av�

talsslutande stat eller b�da staterna vidtagit

�tg�rder som f�r honom medf�r eller kommer
att medf�ra en mot best�mmelserna i detta

avtal stridande beskattning, kan han - utan
att detta p�verkar hans r�tt att anv�nda sig av
de r�ttsmedel som finns i dessa staters in�

terna r�ttsordning - framl�gga saken f�r den
beh�riga myndigheten i den avtalsslutande

stat d�r han har hemvist eller, om fr�ga �r om

till�mpning av artikel 24 punkt I, i den av�
talsslutande stat d�r han �r medborgare. Sa�

ken skall framl�ggas 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 detta avtal.

2. Om denna beh�riga myndighet finner

inv�ndningen grundad men inte sj�lv kan f�

till st�nd en tillfredsst�llande l�sning, skall
myndigheten s�ka l�sa fr�gan genom �msesi�

dig �verenskommelse med den beh�riga

myndigheten i d en andra avtalsslutande sta�
ten i syfte att undvika beskattning som strider
mot detta avtal. �verenskommelse som tr�f�

fats genomf�rs utan hinder av tidsgr�nser i de

avtalsslutande staternas interna lagstiftning.

3. De beh�riga myndigheterna i de avtals�

slutande staterna skall genom �msesidig
�verenskommelse s�ka avg�ra sv�righeter
eller tvivelsm�l som uppkommer i f r�ga om

tolkningen eller till�mpningen av detta avtal.

De kan �ven �verl�gga i sy fte att undanr�ja

dubbelbeskattning i fall som inte omfattas av
avtalet.

4. De beh�riga myndigheterna i de avtals�

slutande staterna kan tr�da i direkt f�rbindel�
se med varandra i syfte att tr�ffa �verens�

kommelse i de fall som angivits i f�reg �ende
punkter. Om muntliga �verl�ggningar anses

underl�tta en �verenskommelse, kan s�dana

�verl�ggningar �ga rum inom en kommission
som best�r av representanter f�r de beh�riga

myndigheterna i de avtalsslutande staterna.

103-SFS 1982

1633

�

SFS i982; 709

Artide 26
Exchange of information

(1) The competent authorities of the Con�

tracting States shall exchange such informa�

tion as is necessary for carrying out the pro�
visions of this C onvention or of the domestic

laws of the Contracting States concerning

taxes covered by the Convention insofar as
the taxation thereunder is not contrary to the
Convention. The exchange of information is

not restricted by Article 1. Any information
received by a Contracting State shall be treat�

ed as secret in t he same manner as informa�

tion obtained under the domestic laws of that

State and shall be disclosed only to persons
or authorities (including courts and adminis�
trative bodies) involved in the assessment or
collection of, the enforcement or prosecution

in respect of, or the determination of appeals

in relation to, the taxes covered by the Con�

vention. Such persons or authorities shall use

the information only for such purposes. They

may disclose the information in p ublic court

proceedings or injudicial decisions.

(2) In no case shall the provisions of para�

graph (1) be construed so as to impose on a
Contracting State the obligation:

a) To carry out administrative measures at

variance with the laws and administrative

practice of that or of the other Contracting

State;

b) to supply information which is not ob�

tainable under the laws or in the normal

course of the administration of that or of the

other Contracting State;

c) to supply information which would dis�

close any trade, business, industrial, com�

mercial or professional secret or trade pro�

cess, or information, the disclosure of which

would be contrary to public policy (ordre

public).

Artikel 26

Utbyte av upplysningar

1. De beh �riga myndigheterna i de avtals�

slutande staterna skall utbyta s�dana upplys�

ningar som �r n�dv�ndiga f�r att till�mpa be�

st�mmelserna i detta avtal eller i de avtalsslu�

tande staternas interna lagstiftning i fr�ga om

skatter som omfattas av avtalet, i den m�n

beskattningen p� grund av denna lagstiftning

inte strider mot avtalet. Utbytet av upplys�
ningar begr�nsas inte av artikel 1. Upplys�
ningar som en avtalsslutande stat mottagit

skall behandlas s�som hemliga p� samma s�tt
som upplysningar, som erh�llits enligt den

interna lagstiftningen i denna stat och f�r yp�

pas endast f�r personer eller myndigheter

(d�ri inbegripet domstolar och f�rvaltnings�

organ) som fastst�ller, uppb�r eller indriver

de skatter som omfattas av avtalet eller hand�
l�gger �tal eller besv�r i fr�ga om d essa skat�
ter. Dessa personer eller myndigheter skall

anv�nda upplysningarna endast f�r s�dana
�ndam�l. De far yppa upplysningarna vid of�
fentlig r�tteg�ng eller i domstolsavg�randen.

2. Best�mmelserna i punkt I anses inte

medf�ra skyldighet f�r en avtalsslutande stat

att:

a) vidtaga f�rvaltnings�tg�rder som av�

viker fr�n lagstiftning och administrativ prax�
is i denna stat eller i den andra avtalsslutande

staten;

b) l�mna upplysningar som inte �r tillg�ng�

liga enligt lagstiftningen eller sedvanlig admi�

nistrativ praxis i den na stat eller i den andra

avtalsslutande staten;

c) l�mna upplysningar som skulle r�ja af�

f�rshemlighet, industri-, handels- eller yrkes�

hemlighet eller i n�ringsverksamhet nyttjat

f�rfaringss�tt eller upplysningar, vilkas �ver�

l�mnande skulle strida mot allm�nna h�nsyn

(ordre public).

Artide 27

Members of diplomatic or consular missions

Nothing in this Convention shall affect the

fiscal privileges of members of diplomatic or

consular missions under the general rules of
international law or under the provisions of

special agreements.

1634

Artikel 27

Personer som tillh�r beskickningar eller kon�

sulat

Best�mmelserna i detta avtal p�verkar inte

de privilegier i beskattningsh�nseende, som

enligt folkr�ttens allm�nna regler eller be�

st�mmelser i s�rskilda �verenskommelser

tillkommer personer som tillh�r beskickning�

ar eller konsulat.

�

SFS 1982:709

Artide 28

Entry into force

(1) The Governments of the Contracting

States shall notify each other when the con�

stitutional requirements for the entry into

force of this Convention have been complied

with.

(2) The Convention shall enter into force

sixty days after the date of the latter of the

notifications referred to in paragraph (1) and
its provisions shall have effect:

a) In respect of income derived on or after

1st January next following the year in which
the Convention enters into force;

b) in respect of capital which is assessed in

or after the second calendar year next follow�

ing that in which the Convention enters into

force.

(3) The Convention between the Kingdom

of Sweden and the Kingdom of Hungary for

the avoidance of double taxation with respect

to direct taxes signed at Budapest on 17 June
1936, shall terminate upon the entry into

force of this Convention and thereupon cease

to have effect in respect of income and capi�
tal to which this Convention applies in accor�

dance with the provisions of paragraph (2) of

this Article.

Artikel 28

Ikrafttr�dande

1. De avtalsslutande staternas regeringar

skall meddela varandra n�r erforderliga kon�

stitutionella �tg�rder vidtagits f�r att avtalet
skall tr�da i kra ft.

2. Avtalet tr�der i kraft sextio dagar efter

dagen f�r det sista av de i punkt 1 an givna
meddelandena och dess best�mmelser till�m�

pas:

a) betr�ffande inkomst som f�rv�rvas den

1 januari n�rmast efter det �r d� avtalet tr�der

1 kraft eller senare;

b) betr�ffande f�rm�genhet som taxeras

andra kalender�ret n�rmast efter det d� avta�
let tr�der i kra ft eller senare.

3. Avtalet mellan Konungariket Sverige

och Konungariket Ungern f�r undvikande av
dubbelbeskattning betr�ffande direkta skat�
ter, som undertecknades i Budapest den 17
juni 1936, skall upph�ra att g�lla med ikraft�

tr�dandet av f�revarande avtal och skall d�r�

efter inte l�ngre till�mpas betr�ffande in�

komst och f�rm�genhet p� vilka detta avtal
blir till�mpligt enligt best�mmelserna i pun kt
2 i denna artikel.

Artide 29

Termination

This Convention shall remain in f orce in�

definitely, but the Government of either Con�

tracting State may, on or before 30th June in

any calendar year beginning after the expira�

tion of a period of five years from the date of

its entry into force, give to the Government
of the other Contracting State, through diplo�

matic channels, written notice of termina�

tion.

In such event the Convention shall cease to

have effect in respect of income derived on or

after 1st January next following the year in
which such notice is given and in respect of

capital which i s assessed in or after the sec�
ond calendar year next following that in

which such notice is given.

In witness whereof the undersigned, being

duly authorized thereto, have signed the pre-

Artikel 29

Upph�rande

Detta avtal f�rblir i kraft utan tidsbe�

gr�nsning men envar av de avtalsslutande
statemas regeringar �ger att senast den 30

juni under ett kalender�r, som b�rjar efter

utg�ngen av en tidrymd av fem �r r�knat fr�n

dagen f�r avtalets ikrafttr�dande p� diplo�

matisk v�g skriftligen upps�ga avtalet hos

den andra avtalsslutande statens regering.

I h�ndelse av s�dan upps�gning upph�r av�

talet att g�lla betr�ffande inkomst som f�r�

v�rvas den 1 januar i n�rmast efter det �r d�

s�dan upps�gning sker eller senare samt be�
tr�ffande f�rm�genhet som taxeras andra ka�
lender�ret n�rmast efter det d� upps�gning

sker eller senare.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, under-

1635

�

SFS 1982:709

sent Convention and have affixed thereto

their seals.

Done at Stockholm, this 12th day of October,

1981, in duplicate in t he English language.

For the Government of

the Hungarian People's

Republic:

Istvan Het�ny

For the Government of

the Kingdom of Sweden:

Rolf Wirt�n

tecknat detta avtal och f�rsett detsamma med

sina sigill.

Som skedde i Stockholm den 12 oktober 1981

i tv� exemplar p� engelska spr�ket.

F�r Folkrepubliken

Ungerns regering:

Istv�n Het�ny

F�r Konungariket

Sveriges regering:

Rolf Wirt�n

At the signing today of the Convention be�

tween the Government of the Kingdom of

Sweden and the Government of the Hungar�

ian People's Republic for the avoidance of

double taxation with respect to taxes on in�
come and on capital the undersigned have
agreed upon the following provisions which

shall form an integral p art of the Convention.

1. Ad Article 2, paragraph (3)

The existing Hungarian income taxes (a

j�vedelemad�k) covered by sub-paragraph a)

(i) of paragraph (3) of Article 2 of the Conven�

tion are:

a) The general income tax (az �ltal�nos j�-

vedelemad�);

b) the income tax of those practising intel�

lectual activity (a szellemi tev�kenys�get fo-

lytat�k j�vedelemad�ja); and

c) the income tax on household and auxil�

iary farms (a h�zt�ji �s kiseglt� gazdas�gok

j�vedelemad�ja).

The existing Hungarian profit taxes (a

nyeres�gad�k) covered by sub-paragraph a)

(ii) of paragraph (3) of Article 2 of the Con�

vention are:

a) The corporation tax (a t�rsas�gi ad�);

b) the profit tax of state enterprises (az

�llami v�llalatok nyeres�gad�ja).

2. Ad Article 5, paragraph (I)

It is understood that the term "place of

business" includes also a place of produc�

tion.

1636

Protokoll

Vid undertecknandet idag av avtalet mel�

lan Folkrepubliken Ungerns regering och

Konungariket Sveriges regering f�r undvi�

kande av dubbelbeskattning betr�ffande skat�
ter p� inkomst och f�rm�genhet har under�

tecknade �verenskommit om f�ljande be�

st�mmelser som skall utg�ra en integrerande

del av avtalet.

1. Till artikel 2 punkt 3

De f�r n�rvarande utg�ende ungerska in�

komstskatterna (a j�vedelemad�k) som avses

i artikel 2 punkt 3 a) 1) i avtale t �r:

a) den allm�nna inkomstskatten (az �lta�

l�nos j�vedelemad�);

b) inkomstskatten f�r personer som bedri�

ver intellektuell verksamhet (a szellemi tev�
kenys�get folytat�k j�vedelemad�ja); samt

c) inkomstskatten f�r hush�lls- och st�d�

jordbruk (a h�zt�ji �s kisegft� gazdas�gok j��

vedelemad�ja).

De f�r n�rvarande utg�ende ungerska

vinstskattema (a nyeres�gad�k) som avses i

artikel 2 punkt 3 a) 2) i avtalet �r:

a) bolagsskatten (a t�rsas�gi ad�);

b) vinstskatten f�r statliga f�retag (az �l�

lami v�llalatok nyeres�gad�ja).

2. Till artikel 5 punkt I

Med uttrycket "plats f�r aff�rsverksam�

het" avses ocks� plats f�r tillverkning.

�

SFS 1982:709

3. Ad Artide 10, paragraph (2), sub-para�

graph a)

Economic associations with foreign par�

ticipation can be established in the Hungarian

People's Republic also in the form of unlimit�

ed liability partnerships. Where such an asso�
ciation is established in that form, the provi�
sions of Article 10 shall be applied corre�
spondingly to the dividends paid by the asso�
ciation.

In witness whereof the undersigned, being

duly authorized thereto, have signed this Pro�

tocol.

3. Till artikel 10 putikt 2 a)

Ekonomiska f�reningar med utl�ndska del�

�gare kan uppr�ttas i Folkrepubliken Ungern
ocks� i form av handelsbolag med obegr�n�

sad ansvarighet. Om s�dan f�rening uppr�t�

tas i denna form, till�mpas best�mmelserna i

artikel 10 i mo tsvarande m�n betr�ffande ut�
delning fr�n f�reningen.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, under�

tecknat detta protokoll.

Done at Stockholm, this 12th day of October,

1981, in duplicate in t he English language.

Som skedde i Stockholm den 12 oktober 1981

i tv� exemplar p� engelska spr�ket.

For the Government of
the Hungarian People's
Republic:

Istv�n Het�ny

F�r Folkrepubliken
Ungerns regering:

Istv�n Het�ny

For the Government of

the Kingdom of Sweden:

Rolf Wirt�n

F�r Konungariket

Sveriges regering:

Rolf Wirt�n

�

;

Viktiga lagar inom skatterätten

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Inkomstskattelag (1999:1229)
Lag (1995:575) mot skatteflykt
Lag (1991:586) om särskild inkomstskatt för utomlands bosatta
Mervärdesskattelag (1994:200)
Skatteförfarandelag (2011:1244)

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