SFS 1988:593

Skatterätt

Start / Skatterätt / Lag (1988:593) om dubbelbeskattningsavtal mellan Sverige samt Storbritannien och Nordirland beträffande skatter på kvarlåtenskap, arv och gåva / SFS 1988:593

880593.pdf

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                  </style> <div id="page1-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> .i SFS 1988:593 Lag Utkom fr�n trycket om dubbelbeskattningsavtal mellan Sverige samt den 17 juni 1988 Storbritannien och Nordirland betr�ffande skatter p� kvarl�tenskap, arv och g�va; utf�rdad den 5 maj 1988. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal f�r undvika nde av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� kvarl�tenskap, arv och g�va som Sverige samt Storbritannien och Nordirland undertecknade den 8 oktober 19 80 skall tillsammans med det protokoll om �ndring i avtalet som underteckna� des den 21 december 1987, g�lla f�r Sveriges del. Avtalets genom protokol� let �ndrade lydelse framg�r av bilagan till de nna lag. 2 � Skattskyldig som p� grund av detta avtal �nskar erh�lla skattelind� ring kan enligt 2 � kung�relsen (1967:721) om f�rfarandet r�rande eftergift av arvsskatt eller g�voskatt vid dubbelbeskattn ing skriftligen ans�ka om detta hos kammarkollegiet. S�dan ans�kan b�r inges inom sex �r fr�n. tidpunkten f�r h�ndelsen som f�ran ledde skattskyldighet eller inom ett �r fr�n den sista dagen d� skatt f�r vilken avr�kning medges f�rfaller till betalning, om sistn�mnda tidpunkt intr�ffar senare (jfr art. 13 i avtalet). 3 � Anst�nd enligt 3 � n�mnda kung�relse f�r medges med erl�ggande av det l�gsta av f�ljande belopp, n�mligen antingen den skatt som erlagts elleri kan antas komma att erl�ggas i Storbritannien och Nordirland f�r egendom' som enligt avtalet f�r beskattas d� r, eller den del av den svenska ska tten som vid en proportionell f�rdelning bel�per p� samma egendom. I fall somj avses i artikel 12 punkt 4 i avtalet f�r dock anst�nd inte medges med h�gre; belopp �n som �terst�r efter avr�kning av den skatt som d�r anges. i 4 � Om en person anser att det har vidtagits n�gon �tg�rd som f�r hononi medf�rt eller kommer att medf�ra en mot best�mmelserna i avtalet stridan� de beskattning, f�r han g�ra framst�llning om r�ttelse enligt artikel 14 punkt 1 i avtalet. S�dan framst�lln ing skall g�ras hos regeringen och b� r ges in inom den tidrymd som anges i 2 �. 1234 ' Prop. 1987/88; 132, SkU 34, rskr. 228. � </div> <div id="page2-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> Bilaga SFS 1988:593 Convention between the Gov� ernment of the United King� dom of Great Britain and Northern Ireland and the Government of the Kingdom of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on esta� tes of deceased persons and inheritances and on gifts The Government of the United Kingdom of Great Britain and Nor� thern Ireland and the Government of the Kin gdom of Sweden; Desiring to conclude a new Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on estates of deceased per� sons and inheritances and on gifts; Have agreed as follows: Article I Personal Scope This Convention shall apply to any person who is within the scope of a tax which is the subject of this Convention. Avtal mellan Konungariket Sveriges regering och Det F�renade Konungariket Stor� britannien och Nordirlands regering f�r undvikande av dubbelbeskattning och f�r� hindrande av skatteflykt be� tr�ffande skatter p� kvarl�- tenskap, arv och g�va Konungariket Sveriges regering och Det F�renade Konungariket Storbritannien och Nordirlands re� gering, vilka �nskar ing� ett nytt avtal f�r undvikande av dubbelbe� skattning och f�rhindrande av skat� teflykt betr�ffande skatter p� kvar- l�tenskap, arv och g�va, har kom� mit �verens om f�ljande: Artikel 1 Personer som omfattas av avtalet Detta avtal g�ller betr�ffande person som omfattas av skatt p� vilken avtalet till�mpas. . Artide 2* Taxes Covered , ^ K (1) The taxes which are the ;�tjbject of t his Convention are: (a) in the United Kingdom, the capital transfer tax and the inheri� tance tax; (b) in Sweden, the inheritance tax and th e gift tax. "(2) This Convention shall also apply t o any identical or substanti- lally similar taxes which are impo- 'sed by either Contracting State af� ter the date of signature of this Convention in addition to or in pla� ce of, the taxes referred to above. Artikel 2* Skatter som omfattas av avtalet 1. De skatter p� vilka detta avtal till�mpas �r: a) I d et F�renade Konungariket, skatten p� �verl�telse av f�rm�gen� het och arvsskatten; b) i Sverige, arvsskatten och g�voskatten. 2. Detta avtal till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter underteck� nandet av avtalet uttages i endera staten vid sidan av eller i st�llet f�r de ovann�mnda skatterna. * An. 2 har erh�llit denna lydelse genom prolokoiiet den 21 december 1987. 1235 � </div> <div id="page3-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:593 Article 3 General Definitions (D* In this Convention, unless the context otherwise requires: (a) the term "United Kingdom" means Great Britain and Northern Ireland; (b) the term "Sweden" means the Kingdom of Sweden; (c) the term "national" means: (i) in relation to the United Kingdom, any British citizen or any British subject not possessing the citizenship of any other Com� monwealth country or territory provided he had the right of abode in t he United Kingdom at the time of the death or transfer or at any other time at which his domicile falls to be determined; (ii) in relation to Sweden, any individual possessing Swedish na� tionality; (d) the term "tax" means: (i) the capital transfer tax or the inheritance tax imposed in the United Kingdom; or (ii) the inheritance tax or the gift tax imposed in Sweden; or (iii) any other tax imposed by a Contracting State to which this Convention applies by virtue of the provisions of paragraph (2) of Ar� ticle 2, as the context requires; (e) the terms "a Contracting Sta� te" and "the other Contracting Sta� te" mean the United Kingdom or Sweden as the context requires; (0 the term "competent authori� ty" means, in the case of the Uni� ted Kingdom, the Commissioners of Inland Revenue or their authori� sed representative, and, in the case of Sweden, the Minister of Fi� nance. his authorised representa� tive or the authority duly designa� ted as competent authority for the purposes of this Convention. 1236 Artikel 3 Allm�nna definitioner 1.* D�r icke sammanhanget f�r� anleder annat, har i de tta avtal f�l� jande uttryck nedan angiven bety� delse: a) Uttrycket "Det F�renade Konungariket" �syftar Storbritan� nien och Nordirland. b) Uttrycket "Sverige" �syftar Konungariket Sverige. c) Uttrycket "medborgare" �syftar: 1) betr�ffande Det F�renade Konungariket, vaije brittisk med� borgare eller vaije brittisk unders� te som inte har medborgarskap i an� nat land eller territorium inom Samv�ldet, under f�ruts�ttning att han hade hemortsr�tt i Det F�rena � de Konungariket vid d�dsfallet el� ler �verl�telsen eller vid vaije an� nan tidpunkt d� hans hemvist skall best�mmas; 2) betr�ffande Sverige, varje fysisk person med svenskt medbor� garskap. d) Uttrycket "skatt" �syftar: 1) skatten p� �verl�telse av f�rm�genhet eller arvsskatten som uttages i Det F�renade Konungari� ket eller 2) arvsskatten eller g�voskat� ten som uttages i Sverige eller 3) v aije annan av en avtalsslu� tande stat uttagen skatt p� vilken detta avtal till�mpas enligt best�m� melserna i artikel 2 punkt 2, allt� efter som sammanhanget kr�ver. e) Uttrycken "en avtalsslutande stat" och "den andra avtalsslutan� de staten" �syftar Det F�renade Konungariket eller Sverige alltefter som sammanhanget kr�ver. O Uttrycket "beh�rig myndig� het" �syftar, betr�ffande Det F�r� enade Konungariket, "the Com� missioners of Inland Revenue" el� ler deras befullm�ktigade ombud samt. betr�ffande Sverige, finans� ministern. dennes befullm�ktigade ombud eller den myndighet �t vil� ken i vederb�rlig ordning uppdra- gits att vara beh�rig myndighet vid till�mpningen av avtalet. * Ar t .t pun kt 1 h ar erh�llit denna lydelse genom protokollet den 21 december 1987. � </div> <div id="page4-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> , (2) As regards the application of this Convention by a Contracting State any term not otherwise de� fined shall, unless the context oth� erwise requires, have the meaning which it has under the law of that Contracting State relating to the taxes which are the subject of this Convention. 2. D� en avtalsslutande stat till- l�mpar detta avtal anses, s�vida icke sammanhanget f�ranleder an� nat, varje d�ri f�rekommande ut� tryck, vars inneb�rd icke angivits s�rskilt, ha den betydelse som ut� trycket har enligt den statens lag� stiftning r�rande s�dan s katter som omfattas av avtalet. SFS 1988; 593 Artide 4 Fiscal Domicile (D* For the purposes of this Convention, a person was domici� led; (a) in the United Kingdom, if he was domiciled in the United King� dom in accordance with its law or is treated as so domiciled for the pur� poses of a tax which is the subject of this Convention; (b) in Swed en, if he was a resi� dent of Sweden in accor dance with its law governing a tax which is the subject of this Convention or if he was a national of Sweden. (2) Where by reason of the provi� sions of paragraph (1) of this Article an individual was domiciled in both Contracting States, then his sta tus shall be determined as follows: (a) he shall be deemed to be do� miciled in the Contracting State in which he had a permanent home available to him. If he ha d a perma� nent hom e available to him in both Contracting States, the domicile shall be deemed to be in the Con� tracting State with which his per� sonal and economic relations were closer (centre of vital interest s); (b) if the Contracting State in which he had his centre of vital in� terests cannot be determined, or if he ha d not a permanent home a v� ailable to him in eithe r Contracting State, the domicile shall be deemed to be in the Contracting State in which he ha d an habitual abode; (c) if he had an habitual abode in both Contr acting States or in nei� ther of them , the domicile shall be deemed to be in the Contracting Artikel 4 Skatter�ttsligt hemvist 1.* Vid till�mpningen av detta avtal hade en person hemvist: a) i Det F�rena de Konungariket, om han var bosatt i Det F�renade Konungariket enligt dess lagstift� ning eller behandlas som d�r bosatt vid uttagandet av skatt som omfat� tas av detta avtal; b) i Sverige, om han var bosatt i Sverige enligt svensk lagstiftning om skatt p� vilken detta avtal till- l�mpas eller om han var svensk medborgare. 2. D� p� grund av best�mmelser� na i punkt I av denna artikel fysisk person hade hemvist i b�da avtals� slutande staterna, fastst�lles hans hemvist enligt f�ljande regler; a) Han anses ha hemvist i den avtalsslutande stat d�r han hade ett hem som stadigvarande stod till hans f�rfogande. Om han hade ett s�dant hem i b�da avtalsslutande staterna, anses han ha hemvist i den avtalsslutande stat med vilken hans personliga och ekonomiska f�rbindelser var starkast (centrum f�r levnadsintressena). b) Om det icke kan avg�ras i vil � ken avtalsslutande stat han hade centrum f�r sina levnadsintressen eller om han icke i n�gondera av� talsslutande staten hade ett hem som stadigvarande stod till hans f�rfogande, anses han ha hemvist i den avtalsslutande stat d�r han sta� digvarande vistades. c) Om han stadigvarande vista� des i b�da avtalsslutande staterna eller om han icke vistades stadig va� rande i n�gon av dem, anses han ha 1237 * Art. 4 punkt 1 har erh�l lit denna lydelse genom protokollel den 21 dec ember 19H7. � </div> <div id="page5-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:593 State of which he was a national; and (d) if he was a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. hemvist i den avtalsslutande stat d�r han var medborgare. d) Om han var medborgare i b�da avtalsslutande staterna eller om han icke var medborgare i n�gon av dem, avg�r de beh�riga myndighe� terna i de avtalsslutande staterna fr�gan genom �msesidig �verens� kommelse. 1238 Artide 5 General Taxing Rights (1) Subject to the provisions of Articles 6, 7 and 8 and the following provisions of this Article, if the de� ceased or the transferor was domi� ciled in a Contracting State at the time of the death or transfer, pro� perty shall not be taxable in the other Contracting State unless he was a national of that other State at the time of the death or transfer and had been domiciled in that other State within the ten years immedi� ately preceding that time. (2) Paragraph (1) of this Article shall not apply where at the time of the death or transfer the deceased or the transferor was domiciled in Sweden and he (a) had not been domiciled in Sweden in accordance with th e law of Sweden in s even or more of the ten years immediately preceding that time; and (b) was at that time a national of the United Kingdom but not of Sweden; and (c) was at that time domiciled in the United Kingdom in ac cordance with the law of the United Kingdom or treated as so domiciled for the purposes of a tax which is the subject of this Convention; but in such a case, subject to the provisions of Articles 6, 7 and 8, property shall not be taxable in Sweden. (3) Paragraph (1) of this Article shall not apply where at the time of Artikel 5 Allm�nna best�mmelser om be� skattningsr�tten 1. Om den avlidne eller �verl�ta� ren hade hemvist i en avtalsslutan� de stat vid tidpunkten f�r d�dsfallet eller �verl�telsen skall - om icke best�mmelserna i artiklarna 6, 7 och 8 samt f�ljande best�mmelser i denna artikel f�ranleder annat - egendom icke beskattas i den andra avtalsslutande staten, s�vida han icke var medborgare i de nna andra stat vid tidpunkten f�r d�dsfallet el� ler �verl�telsen och hade haft hemvist i den na andra stat inom de tio �ren n�rmast f�re denna tid� punkt. 2. Punkt 1 av denna artikel till�m� pas icke i fall d� den avlidne eller �verl�taren vid tidpunkten f�r d�dsfallet eller �verl�telsen hade hemvist i Sverige och a) icke hade varit bosatt i Sverige enligt svensk lagstiftning under minst sju �r av de tio �ren n�rmast f�re denna tidpunkt; och b) vid denna tidpunkt var med� borgare i Det F�renade Konungari� ket men icke svensk medborgare; samt c) vid d enna tidpunkt var bosatt i Det F�renade Konungariket enligt dess lagstiftning eller behandlades som bosatt d�r vid uttagandet av skatt som omfattas av detta avtal. 1 s�d ant fall beskattas egendom icke i Sver ige, om icke best�mmel� serna i artiklarna 6, 7 och 8 f�ranle� der annat. 3. Punkt 1 av denna artikel till�m� pas icke i fall d� den avlidne eller � </div> <div id="page6-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> the death or transfer the deceased or the transferor was domiciled in the United Kingdom and he (a) had not been resident in the United Kingdom in seven or more of the ten income tax years of as� sessment ending with the year of assessment in whi ch that time falls; and (b) was at that time a national of Sweden but not of the United King� dom; and (c) had been domiciled in Sweden within the ten years immediately preceding that time; but in such a cas e, subject to the provisions of Articles 6, 7 and 8 and of paragraph (4) of this Article, pro� perty shall not be taxable in the United Kingdo m. For the purposes of this para� graph the question whether an in� dividual was resident in the United Kingdom shall be determined as for the purposes of income tax, but without regard to any dwelling-ho� use available in the United King� dom for his use. (4) Paragraphs (1) and (3) of this Article shall not apply in the United Kingdom to property comprised in a settlement; but, subject to the provisions of Articles 6, 7 and 8, such property shall not be taxable in the United Kingdom if at the time when the settlement was made the settlor was domiciled in Swe� den unless he was at that time a national of the United Kingdom and had been domiciled in the Uni� ted King dom within the immediate� ly preceding ten y ears. (5) If by reason of any of the pre� ceding paragraphs of this Article any property would be taxable only in one Contracting State and tax, though chargeable, is not paid (otherwise than as a result of a spe- �verl�taren vid tidpunkten f�r d�dsfallet eller �verl�telsen hade hemvist i Det F�renade Konungari� ket och a) icke hade varit bosatt i Det F�renade Konungariket under minst sju �r av de n�rmast f�reg� ende tio beskattnings�ren f�r in� komstskatt, av vilka det senaste �r det d� ifr�gavarande tidpunkt infal� ler; och b) vid denna tidpunkt var svensk medborgare men icke medborgare i Det F�renade Konungariket; samt c) hade haft hemvist i Sverige inom de tio �ren n�rmast f�re den� na tidpunkt. I s�dant fall beskattas egendom icke i Det F�renade Konungariket, om icke best�mmelserna i artiklar� na 6, 7 och 8 samt i punkt 4 av denna artikel f�ranleder annat. Vid till�mpningen av denna punkt avg�res fr�gan huruvida fysisk person var bosatt i Det F�r� enade Konungariket p� samma s�tt som vid inkomstbeskattningen, dock utan h�nsyn tagen till bo� ningshus som st�r till hans f�rfo� gande i Det F�renade Konungari� ket. 4. Punkterna 1 och 3 av denna artikel lill�mpas icke i Det F�rena� de Konungariket betr�ffande egen� dom, som omfattas av f�rm�nsta- garf�rordnande. D�r icke best�m� melserna i artiklarna 6, 7 och 8 f�r� anleder annat, beskattas s�dan egendom icke i Det F�renade Konungariket, om den som medde� lat f�rordnande t vid tidpunkten f�r f�rordnandet hade hemvist i Sveri� ge; s�dan beskattning f�r dock ske, om han vid denna lidpunkt var medborgare i Det F�renade Konungariket och hade haft hemvist i Det F�renade Konungari� ket under de n�rmast f�reg�ende tio �ren. 5. Om egendom p� grund av be� st�mmelse i n�gon av f�reg�ende punkter av denna artikel skall be� skattas i endast en avtalsslutande stat men skatt, ehuru den skall utg�, icke erl�gges (av annan anled- SFS 1988:593 1239 / � </div> <div id="page7-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:593 cific exemption, deduction, credit or allowance) in that Contracting State, tax may be imposed by refe� rence to that property in the other Contracting State notwithstanding that paragraph. ning �n s�rskild skattebefrielse, av� drag, avr�kning eller neds�ttning) i denna avtalsslutande stat, f�r skatt p� egendomen uttagas i den andra avtalsslutande staten utan hinder av s�dan best�mmelse. Artide 6 Immovable Property (1) Immovable property may be taxed in the Contracting State in which such property is situated. (2)* The term "immovable pro� perty" shall have the meaning which it has under the law of the Contracting State in which the pro� perty in question is situated provi� ded always that debts secured by mortgage or otherwise shall not be regarded as immovable property. The term shall in any case include property accessory to immovable property, buildings, livestock and equipment used in agriculture and forestry, rights to which the provi� sions of general law respecting lan� ded property apply, an interest in the proceeds of sale of land which is held o n a trust for sale, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resour� ces; ships, boats and aircraft shall not be regarded as immovable pro� perty. (3) The provisions of paragraphs (1) and (2) of this Article shall also apply to immovable property of an enterprise and to immovable pro� perty used for the performance of independent personal services. Artikel 6 Fast egendom 1. Fast egendom f�r beskattas i den avtalsslutande stat d�r egendo� men �r bel�gen. 2.* Uttrycket "fast egendom" har den betydelse som uttrycket har enligt lagstiftningen i den av� talsslutande stat d�r egendomen i fr�ga �r bel�gen, dock att fordran, f�r vilken fast egendom utg�r s� kerhet, aldrig anses som fast egen� dom. Uttrycket inbegriper emeller� tid alltid egendom som utg�r tillbe� h�r till fast egendom, byggnader, levande och d�da inventarier i lant� bruk och skogsbruk, r�ttigheter p� vilka f�reskrifterna i allm�n lag an� g�ende fast egendom �r till�mpliga, andel i int�k t vid f�rs�ljning av fast egendom som st�r under s�rskild f�rvaltning av en stiftelse ("trust") f�r f�rs�ljning, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjan� det av eller r�tten att nyttja mine� raltillg�ng, k�lla eller annan natur� tillg�ng. Skepp, b�tar och flygplan anses icke som fast egendom. 3. Best�mmelserna i punkterna 1 och 2 av denna artikel till�mpas �ven p� fast egendom som tillh�r f�retag och p� fast egendom som anv�ndes vid ut�vande av sj�lv� st�ndig yrkesverksamhet. '5; "i 1240 Artide 7 Business Property of a Permanent Establishment and Assets pertain� ing to a Fixed Base used for the Performance of Independent Per� sonal Services (1) Except for assets referred to in Articles 6 and 8 assets forming part of the business property of a " Art. 6 punkt 2 har erh�llit denna lydelse Artikel 7 R�relsetillg�ngar nedlagda i fast driftst�lle och tillg�ngar h�nf�rliga till stadigvarande anordning f�r ut� �vande av sj�lvst�ndig yrkesverk� samhet I. Med undantag f�r tillg�ngar som avses i artiklarna 6 och 8 f�r r�relsetillg�ngar nedlagda i ett f�re� genom protokollet den 21 december 1987. � </div> <div id="page8-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> permanent establishment of an en� terprise may be taxed in the Con� tracting State in which the perma� nent establishment is situated. (2)(a) For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the busi� ness of an enterprise is wholly or partly carried on. (b) The term "permanent estab� lishment" includes especially: (i) a place of management; (ii) a b ranch; (iii) an office; (iv) a factory ; (v) a workshop; (vi) a mine, an oil or gas well, a quarry, or any other place of ex� traction of natural resources; and (vii) a building site or construc� tion or installation project which exists for more than 12 months. (3) Notwithstanding the provi� sions of paragraph (2) of this Artic� le, the term "permanent establish� ment" shall be deemed not to inclu� de: (a) the use of facilities solely for the purpose of storage, display, or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a slock of goods or merchandise belonging to the enterprise solely for the purpo� se of storage, display or delivery ; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpo� se of processing by another enter� prise; (d) the maintenance of a fixed place of b usiness solely for the pur� pose of purchasing goods or mer� chandise or of collecting informa� tion, for the enterprise; (el the maintenance of a fixed place of bu siness solely for the pur- . pose of carrying on, for the enter� prise, any other activity of a prepa- .ratory or auxiliary character; or ;. (0 the maintenance of a fixed pla� ce of business solely for any combi� nation of activities mentioned in sub-paragraphs (a) to (e) of this pa- tags fasta driftst�lle beskattas i den avtalsslutande stat d�r det fasta driftst�llet �r bel�get. 2. a) Vid till�mpningen av detta avtal f�rst�s med uttrycket "fast driftst�lle" en stadigvarande aff�rs- anordning, d�r f�retagets verksam� het helt eller delvis ut�vas. b) Uttrycket "fast driftst�lle" omfattar s�rskilt: 1) plat s f�r f�retagsledning, 2) filial, 3) kontor, 4) fabrik, 5) verkstad, 6) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r ut� vinning av naturtillg�ng, samt 7) plats f�r byggnads-, anl�gg� nings- eller installationsarbete, som varar mer �n tolv m�nader. 3. Utan hinder av best�mmel� serna i punkt 2 av denna artikel anses uttrycket "fast driftst�lle" icke innefatta: a) Anv�ndning av anordningar uteslutande f�r lagring, utst�llning eller utl�mnande av f�retaget tillh�� riga varor; b) innehav av ett f�retaget tillh�� rigt varulager uteslutande f�r lag� ring, utst�llning eller utl�mnande; c) innehav av ett f�retaget tillh�� rigt varulager uteslutande f�r bear� betning eller f�r�dling genom ett annat f�retags f�rsorg; d) innehav av stadigvarande af� f�rsanordning uteslutande f�r ink�p av varor eller inf�rskaffande av upplysningar f�r f�retaget; e) innehav av stadigvarande af� f�rsanordning uteslutande f�r att f�r f�retaget bedriva annan verk� samhet av f�rberedande eller bitr� dande art; f) innehav av stadigvarande af� f�rsanordning uteslutande f�r att kombinera verksamheter som an� ges i a )-e) under denna punkt, un- SFS 1988:593 1241 � </div> <div id="page9-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:593 1242 ragraph provided that the overall activity of the fixed place of busi� ness resulting from this combina� tion is of a preparatory or auxiliary character. (4) Except for assets described in Article 6, assets pertaining to a fix� ed base used for the performance of independent personal services may be taxed in the Contracting State in which the fixed base is situated. (5) The provisions of paragraphs (1) and (4) of this Article shall apply to an interest in a partnership if t he business of an enterprise is carried on, or independent personal servi� ces are performed, by the partner� ship. Article 8 Ships and Aircraft Ships and aircraft operated in in� ternational traffic and boats enga� ged in inland waterways transport, and movable property pertaining to the operation of such ships, aircraft and boats, may be taxed in the Contracting State in wh ich the pla� ce of effective management of the enterprise is situated. Article 9 Conflict as to the Nature of Proper� ty (1) If the deceased or the transfe� ror was domiciled in a Contracting State at the time of death or trans� fer, and (a) by the law of th at Contracting State any right or interest is regar� ded as property not falling within Articles 6, 7 or 8, but (b) by the law of the other Con� tracting State that right or interest is regarded as property falling with� in those Articles. der f�ruts�ttning att hela den verk� samhet som bedrives vid den sta� digvarande aff�rsanordningen p� grund av denna kombination �r av f�rberedande eller bitr�dande art. 4. Med undantag f�r tillg�ngar som anges i artikel 6 f�r tillg�ngar h�nf�rliga till sta digvarande anord� ning f�r ut�vande av sj�lvst�ndig yrkesverksamhet beskattas i den avtalsslutande stat d�r den stadig� varande anordningen �r bel�gen. 5. Best�mmelserna i pun kterna 1 och 4 av denna artikel till�mpas p� andel i handelsbolag, om ett f�re� tags r�relse bedrivs eller sj�lvst�n� dig yrkesverksamhet ut�vas handelsbolaget. av Artikel 8 Skepp och flygplan Skepp och flygplan, som anv�n� des i internationell trafik, och b�tar, som utf�r transporter p� inri� kes vattenleder, samt l�s egendom, som �r h�nf�rlig till anv�ndningen av s�dana skepp, flygplan eller b�tar, f�r beskattas i den avtalsslu� tande stat d�r f�retaget har sin verkliga ledning. Artikel 9 Tvist om egendoms art 'y-' then the Article of the Conven� tion under which the property falls shall be determined by the law of the other Contracting State. (2) If the deceased or the trans� feror was domiciled in ne ither Con- 1. Om den avlidne eller �verl�ta� ren hade hemvist i en avtalssluten;? de stat vid tidpunkten f�r d�dsfallet, eller �verl�telsen och a) r�ttighet eller andel enligt stiftningen i denna avtalsslutarid� stat anses som egendom, som ej �r h�nf�rlig till artikel 6, 7 eller 8, metl b) denna r�ttighet eller andel en� ligt lagstiftningen i den andra av� talsslutande staten anses som egen� dom som �r h�nf�rlig till dessa ar^ tiklar, skall den artikel i av talet till vij?. ken egendomen �r h�nf�rlig be% T.. st�mmas enligt lagstiftningen denna andra avtalsslutande stat. A 2. Om den avlidne eller �verl�ta? ren icke hade hemvist i n�gon av d e -v. '4 �l l � </div> <div id="page10-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> tracting State at the time of the death or transfer, and each Con� tracting State would regard any property as situated in its territory and in consequence tax would be imposed in both Contracting States, the competent authorities shall determine the situs of the property by mutual agreement. avtalsslutande staterna vid tidpunk� ten f�r d�dsfallet eller �verl�telsen samt vardera avtalsslutande staten skulle anse egendom bel�gen inom dess omr�de och skatt till f�ljd h�rav uttagas i b �da avtalsslutande staterna, skall de beh�riga myn� digheterna genom �msesidig �ver� enskommelse best�mma var egen� domen �r bel�gen. SFS 1988:593 Artide 10 Deductions In determining the amount on which tax is to be computed permit� ted deductions shall be allowed in accordance with the law in force in the Contracting State in which the tax is im posed. Artikel 10 Avdrag Vid best�mmandet av det belopp p� vilket skatt skall ber�knas med� ges vederb�rliga avdrag enligt g�l� lande lagstiftning i den a vtalsslutan� de stat d�r skatt uttages. Artide I! Spouse Transfers (D* Property which passes to the spouse from a deceased person who was domiciled in Sweden and which may be taxed in the United Kingdom shall, where (a) the spouse was not domiciled in the United Kingdom but the transfer would have been wholly exempt had the spouse been so do� miciled, and (b) a greater exemption for trans� fers between spouses would not have been given under the law of the United Kingdom apart from this Convention, be exempt from tax in the United Kingdom to the extent of 50 per cent of the value transfer- - re(J, calculated as a value on which " not tax is payable and after taking ^ account of all exemptions except those for transfers between spou- ses. ,(2) Where property passes to a spouse from a deceased person .who was domiciled in o r a national of the United Kingdom and the pro� perty rights of the spouse are not regulated by Swedish general law regarding matrimonial property, 'then Swedish tax on such property Art. II punkt I har erh�llit denna lydelse genom protokollet den 21 december 987. Art/kd II �verl�telse mellan makar 1.* Egendom, vilken tillfaller make fr�n avliden person som hade hemvist i Sver ige och vilken f�r be� skattas i Det F�renade Konungari� ket, skall, i fall d� a) maken icke hade hemvist i Det F�renade Konungariket men �ver� l�telsen skulle ha varit helt undan� tagen fr�n beskattning om maken hade haft hemvist d�r och b) l�ngre g�ende skattebefrielse f�r �verl�telse mellan makar icke skulle ha medgivits enligt lagstift� ningen i Det F�renade Konungari� ket bortsett fr�n detta avtal, vara undantagen fr�n skatt i Det F�rena� de Konungariket till 50 procent av det �verl�tna v�rdet, ber�knat som ett v�rde p� vilket skatt icke skall utg� och efter det att h�nsyn tagits till alla slag av skattebefrielser utom s�dana som g�ller vid � verl� telse mellan makar. 2. I fall d� egendom tillfaller make fr�n avliden person som hade hemvist i eller var medborgare i Det F�renade Konungariket samt ma� kens egendomsf�rh�llanden icke regleras av svensk allm�n lag i fr�ga om giftor�ttsgods skall svensk skatt p� s�dan egendom, om den efterle- 1243 � </div> <div id="page11-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:593 shall, if the surviving spouse so requests, be assessed as if the provisions of Swedish law regula� ting matrimonial property rights were applicable to such property. vande maken beg�r detta, ber�knas som om de best�mmelser i s vensk lag som reglerar giftor�ttsgods vord till�mpliga p� s�dan egendom. Artide 12 Credit Provisions (1) Where under this Convention the United Kingdom may impose tax by reference to any property other than property which the Uni� ted Kingdom is entitled to tax in accordance with Articles 6, 7 or 8, then double taxation shall be av� oided in the following manner; (a) Where Sweden imposes tax by reference to property in accor� dance with the said Articles 6, 7 or 8, the United Kingdom shall allow against the tax calculated according to its law by reference to that pro� perty a credit equal to the tax paid in Sweden by reference to that pro� perty. (b) Where Sweden imposes tax by reference to property not refer� red to in sub-paragraph (a) of this paragraph and (i) except where the property was comprised in a settlement, if the deceased or transferor was a national of the United Kingdom and was domiciled in Sweden at the time of the death or transfer; or (ii) where the property was comprised in a settlement, if at the time when the settlement was made the settlor was a national of the United Kingdom and was domici� led in Swe den. then the United Kingdom shall allow against the tax calculated ac� cording to its law by reference to that property a credit equal to the tax paid in Sweden by reference to that property. (2) Where under this Convention Sweden may impose tax by referen� ce to any property other than pro� perty which Sweden is entitled to Artikel 12 Avrcikningsbest�mmeiser 1. I fall d� Det F�renade Konungariket enligt detta avtal f�r uttaga skatt p� annan egendom �n s�dan som Det F�renade Konunga� riket f�r beskatta enligt artikel 6. 7 eller 8. undvikes dubbelbeskattning p� f�ljande s�tt: a) D� Sverige uttager skatt p� egendom enligt n�mnda artikel 6. 7 eller 8. skall Det F�renade Konungariket fr�n den skatt som enligt dess lagstiftning ber�knas p� egendomen medge avr�kning med belopp motsvarande den skatt som erlagts i Sverige p� egendomen. b) D� Sverige uttager skatt p� s� dan egendom, som icke avses i a) under denna punkt, och 1) om. i and ra fall �n d� egen� domen omfattas av f�rm�nstagar- f�rordnande. den avlidne eller �verl�taren var medborgare i Det F�renade Konungariket och hade hemvist i Sverige vid tidpunkten f�r d�dsfallet eller �verl�telsen eller 2) om, i fal l d� egendomen om� fattas av f�rm�nstagarf�rordnande, den som meddelat f�rordnandet vid tidpunkten f�r f�rordnandet var medborgare i Det F�renade Konungariket och hade hemvist i Sverige. skall Det F�renade Konungariket fr�n den skatt som enligt dess lag� stiftning ber�knas p� egendomen medge avr�kning med belopp mot� svarande den skatt som erlagts i Sverige p� egendomen. 2. 1 fall d� Sverige enligt detta avtal f�r uttaga skatt p� annan egendom �n s�dan som Sverige f�r beskatta enligt n�mnda artikel 6. 7 1244 � </div> <div id="page12-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 'till; tax in accordance with the said Ar� ticles 6, 7 or 8, then double taxation shall be avoided in the following manner: (a) Where the United Kingdom imposes tax by reference to proper� ty in accordance with the said Ar� ticles 6, 7 or 8, Sweden shall allow against the tax calculated according to its law by reference to that pro� perty a credit equal to the tax paid in th e United Kingdom by referen� ce to that property. (b) Where the United Kingdom imposes tax by reference to proper� ty no t referred to in sub-paragraph (a) of this paragraph and the de� ceased or transferor was a national of Sweden and was domiciled in the United Kingdom at the time of the death or transfer, Sweden shall al� low against the tax calculated ac� cording to its law by reference to that property a credit equal to the tax paid in the United Kingdom by reference to that property. (3) Any credit allowed in a Con� tracting State under paragraphs (1) or (2) of this Article shall not ex� ceed the part of the tax imposed in that Contracting State which is at� tributable to the property by refer� ence to which the credit is given. (4) For the purposes of this Arti� cle: (a) the tax attributable to any property imposed in a Contracting State is tax as reduced by the amount of any credit allowed by that Contracting State in r espect of tax attributable to that property im� posed o utside Sweden or the Unit� ed Kingdom; and (b) tax is imposed in a Contract� ing S tate if it is chargeable under the law of that Contracting State and duly paid. eller 8, undvikes dubbelbeskattning p� f�ljande s�tt: a) D� Det F�renade Konungari� ket uttager skatt p� egendom enligt n�mnda artikel 6, 7 eller 8, skall Sverige fr�n den skatt som enligt svensk lagstiftning ber�knas p� egendomen medge avr�kning med belopp mosvarande den skatt som erlagts i Det F�renade Konungari� ket p� egendomen. b) D� Det F�renade Konungari� ket uttager skatt p� s�dan egendom som icke avses i a) under denna punkt och den avlidne eller �verl� taren var svensk medborgare med hemvist i Det F�renade Konungari� ket vid tidpunkten f�r d�dsfallet eller �verl�telsen, skall Sverige fr�n den skatt som enligt svensk lagstiftning ber�knas p� egendomen medge avr�kning med belopp mot� svarande den skatt som erlagts i Det F�renade Konungariket p� egendomen. 3. Belopp med vilket avr�kning medges i en avtalsslutande stat en� ligt punkt 1 eller 2 av denna artikel f�r icke �verstiga den del av den i denna avtalsslutande stat uttagna skatten som �r h�nf�rlig till egen� dom betr�ffande vilken avr�kning medges. 4. Vid till�mpningen av denna ar� tikel g�ller f�ljande: a) Med skatt h�nf�rlig till egen� dom, som beskattas i e n avtalsslu� tande stat, avses skatt, som min� skats med belopp med vilket avr�k� ning medgivits av denna avtalsslu� tande stat f�r skatt som �r h�nf�rlig till egendomen och som uttagits utanf�r Sverige eller Det F�renade Konungariket. b) Skatt anses uttagen i en av� talsslutande stal, om den utg�r en� ligt lagstiftningen i denna stat och �r vederb�rligen erlagd. SFS 1988:593 Artide 13 } Time Limit Any claim for a credit or for a Artikel 13 Tidsgr�ns Framst�llning om avr�kning eller 1245 � </div> <div id="page13-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:593 refund of tax founded on the provi� sions of this Convention shall be made within six years from the date of the event giving rise to a liability to tax, or, where later, within one year from the last date on which tax for which credit is given is due. The competent authority of a Contract� ing State may, in appropriate cir� cumstances, extend this time limit where the final determination or the payment of tax in the other Con� tracting State is delayed. �terbetalning av skatt grundad p� best�mmelserna i detta avtal skall g�ras inom sex �r fr�n tidpunkten f�r den h�ndelse som f�ranledde skattskyldighet eller inom ett �r fr�n den sista dagen d� skatt f�r vilken avr�kning medges f�rfaller till betalning, om sistn�mnda tid� punkt intr�ffar senare. Den beh�ri� ga myndigheten i en avtalsslutande stat kan, om omst�ndigheterna f�r� anleder d�rtill, utstr�cka denna tidsgr�ns i fall d� slutligt fastst�l� lande eller betalning av skatt i den andra avtalsslutande staten har f�r� dr�jts. 1246 Artide 14 Mutual Agreement Procedure (1) Where a person considers that the actions of one or both of the Contracting States result or will re� sult for him in ta xation not in accor� dance with the provisions of this Convention, he may, irrespective of the remedies provided by the do� mestic laws of those Contracting States, present his case to the com� petent authority of either Contract� ing State. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mu� tual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accor� dance with the provisions of this Convention. (3) The competent authorities of the Contracting States shall ende� avour to resolve by mutual agree� ment any difficulties or doubts ari� sing as to the interpretation or app� lication of this Convention. (4) The competent authorities of the Contracting States may com� municate with each other directly Artikel 14 F�rfarandet vid �msesidig �verens� kommelse 1. Om en person g�r g�llande, att i en avtalsslutande stat eller i b�da staterna vidtagits �tg�rder som f�r honom medf�r eller kommer att medf�ra en mot best�mmelserna i detta avtal stridande beskattning, �ger han - utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning - g�ra fram� st�llning i saken hos den beh�riga myndigheten i e ndera avtalsslutan� de staten. 2. Om d enna beh�riga myndighet finner framst�llningen grundad men ej sj�lv kan f� till st�nd en tillfreds� st�llande l�sning, skall myndighe� ten s�ka l�sa fr�gan genom �msesi� dig �verenskommelse med den be� h�riga myndigheten i den an dra av� talsslutande staten i syfte at t undvi� ka en mot best�mmelserna i detta avtal stridande beskattning. 3. De beh�riga myndigheterna i de avtalsslutande staterna skall ge� nom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer r�ran� de tolkningen eller till�mpningen av detta avtal. 4. De beh�riga myndigheterna i de avtalsslutande staterna kan tr� da i direkt f�rbindelse med varand- � </div> <div id="page14-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> for the purpose of reaching an agreement in the sense of the prece� ding paragraphs. ra f�r att tr�ffa �verenskommelse i fall som angivits i f�reg�ende punk� ter. SFS 1988:593 Artide 15 Exchange of Information (1) The competent authorities of the Contracting States shall ex� change such information as is ne� cessary for carrying out the provi� sions of this Convention or for the prevention of fraud or the admini� stration of statutory provisions against legal avoidance in relation to the taxes which are the subject of this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than persons (in� cluding a Court or administrative body) concerned with the assess� ment or collection of, or prosecu� tion in resp ect of, or the determina� tion of appeals in relation to, the taxes which are the subject of this Convention. (2) In no case shall the provisions of p aragraph (1) of this Article be construed so as to impose on the competent authority of either Con� tracting State the obligation; (a) to carry out administrative measures at variance with the laws or administrative practice prevail- ' ing in either Contracting State; (b) to supply particulars which are not obtainable under the laws or in the normal course of the adminis� tration of that or of the other Con� tracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or profes� sional secret or trade process, or information, the disclosure of which would be contrary to public policy. Artikel 15 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtalsslutande staterna skall ut� byta s�dana upplysningar som �r n�dv�ndiga f�r att genomf�ra be� st�mmelserna i d etta avtal eller f�r att f�rhindra bedr�geri eller f�r att till�mpa givna f�reskrifter till f�re� byggande av skatteundandragande i fr�ga om de skatter som omfattas av detta avtal. De utbytta upplys� ningarna skall behandlas som hem� liga och f�r icke yppas f�r andra personer �n s�dana (befattningsha� vare vid domstolar och f�rvalt� ningsmyndigheter d�ri inbegripna) som handl�gger fr�gor om taxering, uppb�rd eller �tal i fr�ga om de skatter som omfattas av avtalet el� ler avg�r besv�r betr�ffande s�dana skatter. 2. Best�mmelserna i punkt 1 av denna artikel skall icke anses med� f�ra skyldighet f�r den beh�riga myndigheten i endera avtalsslu� tande staten a) att vidtaga f�rvaltnings�t� g�rder, som strider mot lagstiftning eller administrativ praxis som g�ller i endera avtalsslutande staten; b) att l�mna upplysningar, som icke �r tillg�ngliga enligt lagstift� ningen eller under sedvanlig tj�ns� teut�vning i den na eller i den andra avtalsslutande staten; c) att l�mna upplysningar, som skulle r�ja aff�rshemlighet, indust� ri-, handels- eller yrkeshemlighet eller i n�ringsverksamhet anv�nt f�rfaringss�tt eller upplysningar, vilkas �verl�mnande skulle strida mot allm�nna h�nsyn. Artide 16 Plplomatic and Consular Officials \ Nothing in this Convention shall Artikel 16 Diplomatiska och konsul�ra befatt� ningshavare Detta avtal p�verkar icke de 1247 � </div> <div id="page15-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:593 affect the fiscal privileges of diplo� matic or consular officials under the general rules of international law or under the provisions of spe� cial agreements. privilegier i beskattningsh�nseen� de, som enligt folkr�ttens allm�nna regler eller f�reskrifter i s�rskilda �verenskommelser tillkommer dip� lomatiska eller konsul�ra befatt� ningshavare. Artide 17 Entry into Force (1) This Convention shall be sub� ject to ratification in accordance with the applicable procedures of each Contracting State and instru� ments of ratification shall be ex� changed at London as soon as pos� sible.' (2) This Convention shall enter into force immediately after the ex� piration of 30 days following the date on which the instruments of ratification are exchanged, and shall thereupon have effect: (a) in the United Kingdom in res� pect of property by reference to which there is a charge to tax which arises after that date; (b) in Sweden, as regards inheri� tance tax, in respect of estates of persons who die after that date, and. as regards gift tax, in respect of gifts by reference to which there is a charge to tax which arises after that date. (3) Subject to the provisions of paragraph (4) of this Article, the Convention between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Sweden for the Avoidance of Double Taxation and the Preven� tion of Fiscal Evasion with respect to Duties on the Estates of D eceas� ed Persons signed at London on 14 October 1964 (hereinafter referred to as "the 1964 Convention") shall cease to have effect in respect of property to which this Convention in accordance with the provisions of paragraph (2) of this Article ap� plies. (4) Where on a death before 27 March 1981 any provision of the 1964 Convention would have affor- Ariikel 17 Ikrafttr�dande 1. Detta avtal skall ratificeras en� ligt det f�rfarande som g�ller i var� dera avtalsslutande staten och rati� fikationshandlingarna utv�xlas i London snarast m�jligt.' 2. Detta avtal tr�der i kraft ome� delbart efter det 30 dagar f�rflutit fr�n den dag d� ratifikationshand� lingarna utv�xlades och till�mpas d�refter: a) I Det F�renade Konungariket p� egendom f�r vilken skattskyldig� het uppkommer efter n�mnda tid� punkt; b) i Sverige, betr�ffande arvs� skatt, p� kvarl�tenskap efter per� son, som avlider efter n�mnda tid� punkt, och betr�ffande g�voskatt, p� g�va f�r vilken skattskyldighet uppkommer efter n�mnda tidpunkt. 3. Om icke best�mmelserna i punkt 4 av denna artikel f�ranleder annat, upph�r det i Lon don den 14 oktober 1964 undertecknade avtalet mellan Sverige samt Storbritannien och Nordirland f�r undvikande av dubbelbeskattning och f�rhindran� de av skatteflykt betr�ffande skat� ter p� kvarl�tenskap (h�refter be� n�mnt "1964 �rs avtal") att g�lla betr�ffande egendom p� vilken det� ta avtal till�mpas enligt best�mmel� serna i punkt 2 av denn a artikel. 4. 1 fall d�, vid d�dsfall som in� tr�ffar f�re den 27 mars 1981, be� st�mmelse i 19 64 �rs avtal skulle ha 1248 Ralifikationshandlingarna utv�xlades den 19 m aj 1981. � </div> <div id="page16-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> d�d any greater relief than this Convention in r espect of (a) any gift inter vivos made by the deceased before 27 March 1974, or (b) any settled property in which the deceased had a beneficial inte� rest in possession before 27 March 1974 but not at any time thereafter, that provision shall continue to have effect in the United Kingdom in relation to that gift or settled pro� perty. (5) The 1964 Convention shall terminate on the last date on which it has effect in accordance with the .foregoing provisions of this Article. medf�rt st�rre skattel�ttnad �n det� ta avtal i fr�ga om a) g�va under livstiden, som den avlidne givit f�re den 27 mars 1974, eller b) egendom, som ing�r i f�rm�ns- tagarf�rordnande och av vilken den avlidne �gde r�tt till avkastning f�re den 27 mars 1974 men icke vid n� got tillf�lle d�refter, skall best�mmelsen alltj�mt g�lla i Det F�renade Konungariket be� tr�ffande g�van eller egendomen. 5. 1964 �rs avtal skall upph�ra att g�lla den dag d� det sist till�mpas enligt f�reg�ende best�mmelser i denna artikel. SFS 1988:593 Artide 18 Termination (1) This Convention shall remain in force until terminated by a Con� tracting State. Either Contracting State may terminate this Conven� tion a t any time after 5 years from the date on which the Convention enters into force provided that at least 6 months' prior notice has been given through the diplomatic channel. In such event the Conven� tion shall cease to have effect at the end of the period specified in the notice but shall continue to apply in respect of the estate of any person dying before the end of that period and in respect of any event (other than death) occurring before the end of that period and giving rise to liability to tax under the laws of either Contracting State. (2) The termination of this Con� vention shall not have the effect of reviving any treaty or arrangement abrogated by this Convention or by treaties previously concluded be� tween the Contracting Slates. In witness whereof the under� signed, duly authorised thereto by Artikel 18 Upph�rande 1. Detta avtal f�rblir i kraft tills det upps�ges av en avtalsslutande stat. Endera avtalsslutande staten kan upps�ga detta avtal n�r som helst efter fem �r r�knat fr�n den dag d� avtalet tr�der i kraft, under f�ruts�ttning att meddelande om upps�gningen l�mnats p� diploma� tisk v�g minst sex m�nader i f�r� v�g. I h�ndelse av s�dan upps�g� ning upph�r avtalet alt g�lla vid u t� g�ngen av den tidrymd som anges i meddelandet. Avtalet skall dock alltj�mt till�mpas betr�ffande kvar- l�tenskap efter person, som avlider f�re utg�ngen av denna tidrymd, samt betr�ffande varje annan h�n� delse �n d�dsfall, vilken intr�ffar f�re utg�ngen av denna tidrymd och som medf�r skattskyldighet en� ligt lagstiftningen i endera avtals� slutande staten. 2. Upph�randet av detta avtal medf�r icke att avtal eller annan �verenskommelse, som upph�vts genom detta avtal eller genom avtal som tidigare slutits mellan de av- talsslutandc staterna, �ter skall g�l� la. Till bekr�ftelse h�rav har under� tecknade, d�rtill vederb�rligen be- 1249 40-SFS 1988 � </div> <div id="page17-div" style="position:relative;width:858px;height:1262px;"> <img width="858" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:593 their respective Governments, myndigade av sina respektive rege- have signed this Convention. ringar, undertecknat detta avtal. Done in duplicate at Stockholm Som skedde i Stockholm den 8 this eighth day of October 1980, in oktober 1980 i tv� exemplar p� the English and Swedish languages, svenska och engelska spr�ken, vil- both texts being equally authorita- ka b�da texter �ger lika vitsord, tive. For the Government of the King- F�r Konungariket Sveriges rege- dom of Sweden; ring: Ola Ullsten For the Government of the United F�r Det F�renade Konungariket Kingdom of Great Britain and Nor- Storbritannien och Nordirlands re- thern Ireland: gering: D.F. Murray Denna lag tr�der i kra ft den dag regeringen best�mmer. P� regeringens v�gnar KJELL-OLOF FELDT BENGT K. �. JOHANSSON (Finansdepartementet) � </div> </div>

SFS 1988:593 Lag

Utkom fr�n trycket

om dubbelbeskattningsavtal mellan Sverige samt

den 17 juni 1988

Storbritannien och Nordirland betr�ffande skatter p�

kvarl�tenskap, arv och g�va;

utf�rdad den 5 maj 1988.

Enligt riksdagens beslut' f�reskrivs f�ljande.

1 � Det avtal f�r undvika nde av dubbelbeskattning och f�rhindrande av

skatteflykt betr�ffande skatter p� kvarl�tenskap, arv och g�va som Sverige

samt Storbritannien och Nordirland undertecknade den 8 oktober 19 80
skall tillsammans med det protokoll om �ndring i avtalet som underteckna�
des den 21 december 1987, g�lla f�r Sveriges del. Avtalets genom protokol�

let �ndrade lydelse framg�r av bilagan till de nna lag.

2 � Skattskyldig som p� grund av detta avtal �nskar erh�lla skattelind�

ring kan enligt 2 � kung�relsen (1967:721) om f�rfarandet r�rande eftergift
av arvsskatt eller g�voskatt vid dubbelbeskattn ing skriftligen ans�ka om
detta hos kammarkollegiet. S�dan ans�kan b�r inges inom sex �r fr�n.
tidpunkten f�r h�ndelsen som f�ran ledde skattskyldighet eller inom ett �r
fr�n den sista dagen d� skatt f�r vilken avr�kning medges f�rfaller till

betalning, om sistn�mnda tidpunkt intr�ffar senare (jfr art. 13 i avtalet).

3 � Anst�nd enligt 3 � n�mnda kung�relse f�r medges med erl�ggande av

det l�gsta av f�ljande belopp, n�mligen antingen den skatt som erlagts elleri

kan antas komma att erl�ggas i Storbritannien och Nordirland f�r egendom'

som enligt avtalet f�r beskattas d� r, eller den del av den svenska ska tten
som vid en proportionell f�rdelning bel�per p� samma egendom. I fall somj
avses i artikel 12 punkt 4 i avtalet f�r dock anst�nd inte medges med h�gre;

belopp �n som �terst�r efter avr�kning av den skatt som d�r anges.

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

medf�rt eller kommer att medf�ra en mot best�mmelserna i avtalet stridan�

de beskattning, f�r han g�ra framst�llning om r�ttelse enligt artikel 14

punkt 1 i avtalet. S�dan framst�lln ing skall g�ras hos regeringen och b� r

ges in inom den tidrymd som anges i 2 �.

1234

' Prop. 1987/88; 132, SkU 34, rskr. 228.

�

Bilaga

SFS 1988:593

Convention between the Gov�

ernment of the United King�

dom of Great Britain and

Northern Ireland and the

Government of the Kingdom

of Sweden for the avoidance

of double taxation and the

prevention of fiscal evasion

with respect to taxes on esta�

tes of deceased persons and

inheritances and on gifts

The Government of the United

Kingdom of Great Britain and Nor�
thern Ireland and the Government

of the Kin gdom of Sweden;

Desiring to conclude a new

Convention for the avoidance of
double taxation and the prevention
of fiscal evasion with respect to
taxes on estates of deceased per�
sons and inheritances and on gifts;

Have agreed as follows:

Article I
Personal Scope

This Convention shall apply to

any person who is within the scope
of a tax which is the subject of this
Convention.

Avtal mellan Konungariket

Sveriges regering och Det

F�renade Konungariket Stor�

britannien och Nordirlands

regering f�r undvikande av

dubbelbeskattning och f�r�

hindrande av skatteflykt be�

tr�ffande skatter p� kvarl�-

tenskap, arv och g�va

Konungariket Sveriges regering

och Det F�renade Konungariket

Storbritannien och Nordirlands re�
gering, vilka �nskar ing� ett nytt
avtal f�r undvikande av dubbelbe�
skattning och f�rhindrande av skat�

teflykt betr�ffande skatter p� kvar-
l�tenskap, arv och g�va, har kom�
mit �verens om f�ljande:

Artikel 1
Personer som omfattas av avtalet

Detta avtal g�ller betr�ffande

person som omfattas av skatt p�
vilken avtalet till�mpas.

. Artide 2*

Taxes Covered

, ^ K

(1) The taxes which are the

;�tjbject of t his Convention are:

(a) in the United Kingdom, the

capital transfer tax and the inheri�

tance tax;

(b) in Sweden, the inheritance

tax and th e gift tax.

"(2) This Convention shall also

apply t o any identical or substanti-

lally similar taxes which are impo-

'sed by either Contracting State af�

ter the date of signature of this

Convention in addition to or in pla�
ce of, the taxes referred to above.

Artikel 2*

Skatter som omfattas av avtalet

1. De skatter p� vilka detta avtal

till�mpas �r:

a) I d et F�renade Konungariket,

skatten p� �verl�telse av f�rm�gen�

het och arvsskatten;

b) i Sverige, arvsskatten och

g�voskatten.

2. Detta avtal till�mpas �ven p�

skatter av samma eller i huvudsak
likartat slag, som efter underteck�
nandet av avtalet uttages i endera

staten vid sidan av eller i st�llet f�r
de ovann�mnda skatterna.

* An. 2 har erh�llit denna lydelse genom prolokoiiet den 21 december 1987.

1235

�

SFS 1988:593

Article 3

General Definitions

(D* In this Convention, unless

the context otherwise requires:

(a) the term "United Kingdom"

means Great Britain and Northern

Ireland;

(b) the term "Sweden" means

the Kingdom of Sweden;

(i) in relation to the United

Kingdom, any British citizen or any
British subject not possessing the
citizenship of any other Com�

monwealth country or territory
provided he had the right of abode
in t he United Kingdom at the time
of the death or transfer or at any
other time at which his domicile

falls to be determined;

(ii) in relation to Sweden, any

individual possessing Swedish na�
tionality;

(d) the term "tax" means:

(i) the capital transfer tax or

the inheritance tax imposed in the

United Kingdom; or

(ii) the inheritance tax or the

gift tax imposed in Sweden; or

(iii) any other tax imposed by a

Contracting State to which this
Convention applies by virtue of the

provisions of paragraph (2) of Ar�

ticle 2, as the context requires;

(e) the terms "a Contracting Sta�

te" and "the other Contracting Sta�
te" mean the United Kingdom or

Sweden as the context requires;

(0 the term "competent authori�

ty" means, in the case of the Uni�
ted Kingdom, the Commissioners

of Inland Revenue or their authori�
sed representative, and, in the case
of Sweden, the Minister of Fi�

nance. his authorised representa�
tive or the authority duly designa�

ted as competent authority for the

purposes of this Convention.

1236

Artikel 3
Allm�nna definitioner

1.* D�r icke sammanhanget f�r�

anleder annat, har i de tta avtal f�l�

jande uttryck nedan angiven bety�
delse:

a) Uttrycket "Det F�renade

Konungariket" �syftar Storbritan�
nien och Nordirland.

b) Uttrycket "Sverige" �syftar

Konungariket Sverige.

Uttrycket

"medborgare"

�syftar:

1) betr�ffande Det F�renade

Konungariket, vaije brittisk med�
borgare eller vaije brittisk unders�
te som inte har medborgarskap i an�
nat land eller territorium inom

Samv�ldet, under f�ruts�ttning att

han hade hemortsr�tt i Det F�rena �

de Konungariket vid d�dsfallet el�

ler �verl�telsen eller vid vaije an�

nan tidpunkt d� hans hemvist skall

best�mmas;

2) betr�ffande Sverige, varje

fysisk person med svenskt medbor�
garskap.

d) Uttrycket "skatt" �syftar:

1) skatten p� �verl�telse av

f�rm�genhet eller arvsskatten som

uttages i Det F�renade Konungari�
ket eller

2) arvsskatten eller g�voskat�

ten som uttages i Sverige eller

3) v aije annan av en avtalsslu�

tande stat uttagen skatt p� vilken

detta avtal till�mpas enligt best�m�

melserna i artikel 2 punkt 2, allt�

efter som sammanhanget kr�ver.

e) Uttrycken "en avtalsslutande

stat" och "den andra avtalsslutan�
de staten" �syftar Det F�renade

Konungariket eller Sverige alltefter

som sammanhanget kr�ver.

O Uttrycket "beh�rig myndig�

het" �syftar, betr�ffande Det F�r�

enade Konungariket, "the Com�

missioners of Inland Revenue" el�
ler deras befullm�ktigade ombud
samt. betr�ffande Sverige, finans�
ministern. dennes befullm�ktigade

ombud eller den myndighet �t vil�

ken i vederb�rlig ordning uppdra-

gits att vara beh�rig myndighet vid

till�mpningen av avtalet.

* Ar t .t pun kt 1 h ar erh�llit denna lydelse genom protokollet den 21 december 1987.

�

, (2) As regards the application of

this Convention by a Contracting

State any term not otherwise de�

fined shall, unless the context oth�

erwise requires, have the meaning

which it has under the law of that

Contracting State relating to the

taxes which are the subject of this

Convention.

2. D� en avtalsslutande stat till-

l�mpar detta avtal anses, s�vida

icke sammanhanget f�ranleder an�

nat, varje d�ri f�rekommande ut�

tryck, vars inneb�rd icke angivits

s�rskilt, ha den betydelse som ut�

trycket har enligt den statens lag�

stiftning r�rande s�dan s katter som

omfattas av avtalet.

SFS 1988; 593

Artide 4
Fiscal Domicile

(D* For the purposes of this

Convention, a person was domici�

led;

(a) in the United Kingdom, if he

was domiciled in the United King�

dom in accordance with its law or is

treated as so domiciled for the pur�

poses of a tax which is the subject

of this Convention;

(b) in Swed en, if he was a resi�

dent of Sweden in accor dance with

its law governing a tax which is the

subject of this Convention or if he

was a national of Sweden.

(2) Where by reason of the provi�

sions of paragraph (1) of this Article

an individual was domiciled in both

Contracting States, then his sta tus

shall be determined as follows:

(a) he shall be deemed to be do�

miciled in the Contracting State in

which he had a permanent home

available to him. If he ha d a perma�

nent hom e available to him in both

Contracting States, the domicile

shall be deemed to be in the Con�

tracting State with which his per�

sonal and economic relations were

closer (centre of vital interest s);

(b) if the Contracting State in

which he had his centre of vital in�

terests cannot be determined, or if

he ha d not a permanent home a v�

ailable to him in eithe r Contracting

State, the domicile shall be deemed

to be in the Contracting State in

which he ha d an habitual abode;

both Contr acting States or in nei�

ther of them , the domicile shall be

deemed to be in the Contracting

Artikel 4

Skatter�ttsligt hemvist

1.* Vid till�mpningen av detta

avtal hade en person hemvist:

a) i Det F�rena de Konungariket,

om han var bosatt i Det F�renade

Konungariket enligt dess lagstift�

ning eller behandlas som d�r bosatt

vid uttagandet av skatt som omfat�

tas av detta avtal;

b) i Sverige, om han var bosatt i

Sverige enligt svensk lagstiftning

om skatt p� vilken detta avtal till-

l�mpas eller om han var svensk

medborgare.

2. D� p� grund av best�mmelser�

na i punkt I av denna artikel fysisk

person hade hemvist i b�da avtals�

slutande staterna, fastst�lles hans

hemvist enligt f�ljande regler;

a) Han anses ha hemvist i den

avtalsslutande stat d�r han hade ett

hem som stadigvarande stod till

hans f�rfogande. Om han hade ett

s�dant hem i b�da avtalsslutande

staterna, anses han ha hemvist i

den avtalsslutande stat med vilken

hans personliga och ekonomiska

f�rbindelser var starkast (centrum

f�r levnadsintressena).

b) Om det icke kan avg�ras i vil �

ken avtalsslutande stat han hade

centrum f�r sina levnadsintressen

eller om han icke i n�gondera av�

talsslutande staten hade ett hem

som stadigvarande stod till hans

f�rfogande, anses han ha hemvist i

den avtalsslutande stat d�r han sta�

digvarande vistades.

c) Om han stadigvarande vista�

des i b�da avtalsslutande staterna

eller om han icke vistades stadig va�

rande i n�gon av dem, anses han ha

1237

* Art. 4 punkt 1 har erh�l lit denna lydelse genom protokollel den 21 dec ember 19H7.

�

SFS 1988:593

State of which he was a national;

and

(d) if he was a national of both

Contracting States or of neither of
them, the competent authorities of
the Contracting States shall settle

the question by mutual agreement.

hemvist i den avtalsslutande stat

d�r han var medborgare.

d) Om han var medborgare i b�da

avtalsslutande staterna eller om

han icke var medborgare i n�gon av

dem, avg�r de beh�riga myndighe�

terna i de avtalsslutande staterna

fr�gan genom �msesidig �verens�

kommelse.

1238

Artide 5

General Taxing Rights

(1) Subject to the provisions of

Articles 6, 7 and 8 and the following
provisions of this Article, if the de�

ceased or the transferor was domi�
ciled in a Contracting State at the

time of the death or transfer, pro�
perty shall not be taxable in the

other Contracting State unless he

was a national of that other State at
the time of the death or transfer and

had been domiciled in that other

State within the ten years immedi�
ately preceding that time.

(2) Paragraph (1) of this Article

shall not apply where at the time of
the death or transfer the deceased
or the transferor was domiciled in

Sweden and he

(a) had not been domiciled in

Sweden in accordance with th e law
of Sweden in s even or more of the

ten years immediately preceding

that time; and

(b) was at that time a national of

the United Kingdom but not of

Sweden; and

the United Kingdom in ac cordance
with the law of the United Kingdom

or treated as so domiciled for the

purposes of a tax which is the

subject of this Convention;

but in such a case, subject to the

provisions of Articles 6, 7 and 8,
property shall not be taxable in

Sweden.

(3) Paragraph (1) of this Article

shall not apply where at the time of

Artikel 5
Allm�nna best�mmelser om be�

skattningsr�tten

1. Om den avlidne eller �verl�ta�

ren hade hemvist i en avtalsslutan�

de stat vid tidpunkten f�r d�dsfallet
eller �verl�telsen skall - om icke
best�mmelserna i artiklarna 6, 7
och 8 samt f�ljande best�mmelser i
denna artikel f�ranleder annat -
egendom icke beskattas i den andra
avtalsslutande staten, s�vida han

icke var medborgare i de nna andra
stat vid tidpunkten f�r d�dsfallet el�
ler �verl�telsen och hade haft

hemvist i den na andra stat inom de
tio �ren n�rmast f�re denna tid�
punkt.

2. Punkt 1 av denna artikel till�m�

pas icke i fall d� den avlidne eller

�verl�taren vid tidpunkten f�r
d�dsfallet eller �verl�telsen hade

hemvist i Sverige och

a) icke hade varit bosatt i Sverige

enligt svensk lagstiftning under

minst sju �r av de tio �ren n�rmast

f�re denna tidpunkt; och

b) vid denna tidpunkt var med�

borgare i Det F�renade Konungari�
ket men icke svensk medborgare;

samt

c) vid d enna tidpunkt var bosatt i

Det F�renade Konungariket enligt

dess lagstiftning eller behandlades
som bosatt d�r vid uttagandet av
skatt som omfattas av detta avtal.

1 s�d ant fall beskattas egendom

icke i Sver ige, om icke best�mmel�
serna i artiklarna 6, 7 och 8 f�ranle�

der annat.

3. Punkt 1 av denna artikel till�m�

pas icke i fall d� den avlidne eller

�

the death or transfer the deceased

or the transferor was domiciled in

the United Kingdom and he

(a) had not been resident in the

United Kingdom in seven or more

of the ten income tax years of as�

sessment ending with the year of

assessment in whi ch that time falls;
and

(b) was at that time a national of

Sweden but not of the United King�

dom; and

within the ten years immediately

preceding that time;

but in such a cas e, subject to the

provisions of Articles 6, 7 and 8 and

of paragraph (4) of this Article, pro�

perty shall not be taxable in the

United Kingdo m.

For the purposes of this para�

graph the question whether an in�

dividual was resident in the United

Kingdom shall be determined as for

the purposes of income tax, but

without regard to any dwelling-ho�

use available in the United King�

dom for his use.

(4) Paragraphs (1) and (3) of this

Article shall not apply in the United

Kingdom to property comprised in

a settlement; but, subject to the

provisions of Articles 6, 7 and 8,

such property shall not be taxable

in the United Kingdom if at the

time when the settlement was made

the settlor was domiciled in Swe�

den unless he was at that time a

national of the United Kingdom

and had been domiciled in the Uni�

ted King dom within the immediate�

ly preceding ten y ears.

(5) If by reason of any of the pre�

ceding paragraphs of this Article

any property would be taxable only

in one Contracting State and tax,

though chargeable, is not paid

(otherwise than as a result of a spe-

�verl�taren vid tidpunkten f�r

d�dsfallet eller �verl�telsen hade

hemvist i Det F�renade Konungari�

ket och

a) icke hade varit bosatt i Det

F�renade Konungariket

under

minst sju �r av de n�rmast f�reg�

ende tio beskattnings�ren f�r in�

komstskatt, av vilka det senaste �r

det d� ifr�gavarande tidpunkt infal�

ler; och

b) vid denna tidpunkt var svensk

medborgare men icke medborgare i

Det F�renade Konungariket; samt

c) hade haft hemvist i Sverige

inom de tio �ren n�rmast f�re den�

na tidpunkt.

I s�dant fall beskattas egendom

icke i Det F�renade Konungariket,

om icke best�mmelserna i artiklar�

na 6, 7 och 8 samt i punkt 4 av

denna artikel f�ranleder annat.

Vid till�mpningen av denna

punkt avg�res fr�gan huruvida

fysisk person var bosatt i Det F�r�

enade Konungariket p� samma s�tt

som vid inkomstbeskattningen,

dock utan h�nsyn tagen till bo�

ningshus som st�r till hans f�rfo�

gande i Det F�renade Konungari�

ket.

4. Punkterna 1 och 3 av denna

artikel lill�mpas icke i Det F�rena�

de Konungariket betr�ffande egen�

dom, som omfattas av f�rm�nsta-

garf�rordnande. D�r icke best�m�

melserna i artiklarna 6, 7 och 8 f�r�

anleder annat, beskattas s�dan

egendom icke i Det F�renade

Konungariket, om den som medde�

lat f�rordnande t vid tidpunkten f�r

f�rordnandet hade hemvist i Sveri�

ge; s�dan beskattning f�r dock ske,

om han vid denna lidpunkt var

medborgare

Det

F�renade

Konungariket och

hade haft

hemvist i Det F�renade Konungari�

ket under de n�rmast f�reg�ende

tio �ren.

5. Om egendom p� grund av be�

st�mmelse i n�gon av f�reg�ende

punkter av denna artikel skall be�

skattas i endast en avtalsslutande

stat men skatt, ehuru den skall

utg�, icke erl�gges (av annan anled-

SFS 1988:593

1239

�

SFS 1988:593

cific exemption, deduction, credit
or allowance) in that Contracting

State, tax may be imposed by refe�

rence to that property in the other

Contracting State notwithstanding

that paragraph.

ning �n s�rskild skattebefrielse, av�

drag, avr�kning eller neds�ttning) i
denna avtalsslutande stat, f�r skatt

p� egendomen uttagas i den andra

avtalsslutande staten utan hinder

av s�dan best�mmelse.

Artide 6
Immovable Property

(1) Immovable property may be

taxed in the Contracting State in
which such property is situated.

(2)* The term "immovable pro�

perty" shall have the meaning
which it has under the law of the
Contracting State in which the pro�

perty in question is situated provi�

ded always that debts secured by

mortgage or otherwise shall not be
regarded as immovable property.

The term shall in any case include

property accessory to immovable
property, buildings, livestock and

equipment used in agriculture and

forestry, rights to which the provi�

sions of general law respecting lan�
ded property apply, an interest in

the proceeds of sale of land which

is held o n a trust for sale, usufruct
of immovable property and rights

to variable or fixed payments as

consideration for the working of, or

the right to work, mineral deposits,

sources and other natural resour�
ces; ships, boats and aircraft shall

not be regarded as immovable pro�
perty.

(3) The provisions of paragraphs

(1) and (2) of this Article shall also
apply to immovable property of an
enterprise and to immovable pro�

perty used for the performance of

independent personal services.

Artikel 6
Fast egendom

1. Fast egendom f�r beskattas i

den avtalsslutande stat d�r egendo�

men �r bel�gen.

2.* Uttrycket "fast egendom"

har den betydelse som uttrycket
har enligt lagstiftningen i den av�
talsslutande stat d�r egendomen i

fr�ga �r bel�gen, dock att fordran,

f�r vilken fast egendom utg�r s�

kerhet, aldrig anses som fast egen�

dom. Uttrycket inbegriper emeller�

tid alltid egendom som utg�r tillbe�

h�r till fast egendom, byggnader,

levande och d�da inventarier i lant�

bruk och skogsbruk, r�ttigheter p�
vilka f�reskrifterna i allm�n lag an�

g�ende fast egendom �r till�mpliga,

andel i int�k t vid f�rs�ljning av fast
egendom som st�r under s�rskild
f�rvaltning av en stiftelse ("trust")
f�r f�rs�ljning, nyttjander�tt till fast

egendom samt r�tt till f�r�nderliga
eller fasta ers�ttningar f�r nyttjan�
det av eller r�tten att nyttja mine�

raltillg�ng, k�lla eller annan natur�
tillg�ng. Skepp, b�tar och flygplan

anses icke som fast egendom.

3. Best�mmelserna i punkterna 1

och 2 av denna artikel till�mpas
�ven p� fast egendom som tillh�r
f�retag och p� fast egendom som

anv�ndes vid ut�vande av sj�lv�
st�ndig yrkesverksamhet.

'5;

1240

Artide 7

Business Property of a Permanent

Establishment and Assets pertain�

ing to a Fixed Base used for the

Performance of Independent Per�

sonal Services

(1) Except for assets referred to

in Articles 6 and 8 assets forming
part of the business property of a

" Art. 6 punkt 2 har erh�llit denna lydelse

Artikel 7

R�relsetillg�ngar nedlagda i fast
driftst�lle och tillg�ngar h�nf�rliga

till stadigvarande anordning f�r ut�
�vande av sj�lvst�ndig yrkesverk�

samhet

I. Med undantag f�r tillg�ngar

som avses i artiklarna 6 och 8 f�r

r�relsetillg�ngar nedlagda i ett f�re�

genom protokollet den 21 december 1987.

�

permanent establishment of an en�
terprise may be taxed in the Con�
tracting State in which the perma�
nent establishment is situated.

(2)(a) For the purposes of this

Convention, the term "permanent
establishment" means a fixed place

of business through which the busi�

ness of an enterprise is wholly or
partly carried on.

(b) The term "permanent estab�

lishment" includes especially:

(i) a place of management;
(ii) a b ranch;

(iii) an office;

(iv) a factory ;
(v) a workshop;
(vi) a mine, an oil or gas well, a

quarry, or any other place of ex�
traction of natural resources; and

(vii) a building site or construc�

tion or installation project which

exists for more than 12 months.

(3) Notwithstanding the provi�

sions of paragraph (2) of this Artic�

le, the term "permanent establish�
ment" shall be deemed not to inclu�

de:

(a) the use of facilities solely for

the purpose of storage, display, or

delivery of goods or merchandise
belonging to the enterprise;

(b) the maintenance of a slock of

goods or merchandise belonging to

the enterprise solely for the purpo�

se of storage, display or delivery ;

goods or merchandise belonging to
the enterprise solely for the purpo�
se of processing by another enter�

prise;

(d) the maintenance of a fixed

place of b usiness solely for the pur�
pose of purchasing goods or mer�
chandise or of collecting informa�
tion, for the enterprise;

(el the maintenance of a fixed

place of bu siness solely for the pur-

. pose of carrying on, for the enter�

prise, any other activity of a prepa-

.ratory or auxiliary character; or

;. (0 the maintenance of a fixed pla�

ce of business solely for any combi�

nation of activities mentioned in

sub-paragraphs (a) to (e) of this pa-

tags fasta driftst�lle beskattas i den

avtalsslutande stat d�r det fasta
driftst�llet �r bel�get.

2. a) Vid till�mpningen av detta

avtal f�rst�s med uttrycket "fast

driftst�lle" en stadigvarande aff�rs-

anordning, d�r f�retagets verksam�

het helt eller delvis ut�vas.

b) Uttrycket "fast driftst�lle"

omfattar s�rskilt:

1) plat s f�r f�retagsledning,
2) filial,

3) kontor,
4) fabrik,
5) verkstad,
6) gruva, olje- eller gask�lla,

stenbrott eller annan plats f�r ut�
vinning av naturtillg�ng, samt

7) plats f�r byggnads-, anl�gg�

nings- eller installationsarbete, som

varar mer �n tolv m�nader.

3. Utan hinder av best�mmel�

serna i punkt 2 av denna artikel
anses uttrycket "fast driftst�lle"
icke innefatta:

a) Anv�ndning av anordningar

uteslutande f�r lagring, utst�llning

eller utl�mnande av f�retaget tillh��

riga varor;

b) innehav av ett f�retaget tillh��

rigt varulager uteslutande f�r lag�
ring, utst�llning eller utl�mnande;

c) innehav av ett f�retaget tillh��

rigt varulager uteslutande f�r bear�
betning eller f�r�dling genom ett

annat f�retags f�rsorg;

d) innehav av stadigvarande af�

f�rsanordning uteslutande f�r ink�p

av varor eller inf�rskaffande av

upplysningar f�r f�retaget;

e) innehav av stadigvarande af�

f�rsanordning uteslutande f�r att

f�r f�retaget bedriva annan verk�
samhet av f�rberedande eller bitr�
dande art;

f) innehav av stadigvarande af�

f�rsanordning uteslutande f�r att

kombinera verksamheter som an�

ges i a )-e) under denna punkt, un-

SFS 1988:593

1241

�

SFS 1988:593

1242

ragraph provided that the overall

activity of the fixed place of busi�

ness resulting from this combina�
tion is of a preparatory or auxiliary

character.

(4) Except for assets described in

Article 6, assets pertaining to a fix�

ed base used for the performance of

independent personal services may

be taxed in the Contracting State in

which the fixed base is situated.

(5) The provisions of paragraphs

(1) and (4) of this Article shall apply

to an interest in a partnership if t he

business of an enterprise is carried

on, or independent personal servi�

ces are performed, by the partner�
ship.

Article 8
Ships and Aircraft

Ships and aircraft operated in in�

ternational traffic and boats enga�
ged in inland waterways transport,

and movable property pertaining to

the operation of such ships, aircraft

and boats, may be taxed in the
Contracting State in wh ich the pla�

ce of effective management of the
enterprise is situated.

Article 9

Conflict as to the Nature of Proper�

(1) If the deceased or the transfe�

ror was domiciled in a Contracting

State at the time of death or trans�

fer, and

(a) by the law of th at Contracting

State any right or interest is regar�
ded as property not falling within

Articles 6, 7 or 8, but

(b) by the law of the other Con�

tracting State that right or interest

is regarded as property falling with�
in those Articles.

der f�ruts�ttning att hela den verk�

samhet som bedrives vid den sta�

digvarande aff�rsanordningen p�

grund av denna kombination �r av
f�rberedande eller bitr�dande art.

4. Med undantag f�r tillg�ngar

som anges i artikel 6 f�r tillg�ngar

h�nf�rliga till sta digvarande anord�

ning f�r ut�vande av sj�lvst�ndig
yrkesverksamhet beskattas i den
avtalsslutande stat d�r den stadig�

varande anordningen �r bel�gen.

5. Best�mmelserna i pun kterna 1

och 4 av denna artikel till�mpas p�
andel i handelsbolag, om ett f�re�

tags r�relse bedrivs eller sj�lvst�n�
dig yrkesverksamhet ut�vas

handelsbolaget.

Artikel 8
Skepp och flygplan

Skepp och flygplan, som anv�n�

des i internationell trafik, och

b�tar, som utf�r transporter p� inri�

kes vattenleder, samt l�s egendom,

som �r h�nf�rlig till anv�ndningen
av s�dana skepp, flygplan eller

b�tar, f�r beskattas i den avtalsslu�

tande stat d�r f�retaget har sin

verkliga ledning.

Artikel 9
Tvist om egendoms art

'y-'

then the Article of the Conven�

tion under which the property falls

shall be determined by the law of
the other Contracting State.

(2) If the deceased or the trans�

feror was domiciled in ne ither Con-

1. Om den avlidne eller �verl�ta�

ren hade hemvist i en avtalssluten;?

de stat vid tidpunkten f�r d�dsfallet,
eller �verl�telsen och

a) r�ttighet eller andel enligt

stiftningen i denna avtalsslutarid�
stat anses som egendom, som ej �r

h�nf�rlig till artikel 6, 7 eller 8, metl

b) denna r�ttighet eller andel en�

ligt lagstiftningen i den andra av�

talsslutande staten anses som egen�

dom som �r h�nf�rlig till dessa ar^

tiklar,

skall den artikel i av talet till vij?.

ken egendomen �r h�nf�rlig be%

T..

st�mmas enligt lagstiftningen

denna andra avtalsslutande stat. A

2. Om den avlidne eller �verl�ta?

ren icke hade hemvist i n�gon av d e

-v.

'4 �l l

�

tracting State at the time of the
death or transfer, and each Con�
tracting State would regard any
property as situated in its territory

and in consequence tax would be
imposed in both Contracting

States, the competent authorities
shall determine the situs of the

property by mutual agreement.

avtalsslutande staterna vid tidpunk�

ten f�r d�dsfallet eller �verl�telsen

samt vardera avtalsslutande staten
skulle anse egendom bel�gen inom
dess omr�de och skatt till f�ljd

h�rav uttagas i b �da avtalsslutande

staterna, skall de beh�riga myn�

digheterna genom �msesidig �ver�
enskommelse best�mma var egen�
domen �r bel�gen.

SFS 1988:593

Artide 10
Deductions

In determining the amount on

which tax is to be computed permit�

ted deductions shall be allowed in

accordance with the law in force in

the Contracting State in which the
tax is im posed.

Artikel 10
Avdrag

Vid best�mmandet av det belopp

p� vilket skatt skall ber�knas med�

ges vederb�rliga avdrag enligt g�l�

lande lagstiftning i den a vtalsslutan�

de stat d�r skatt uttages.

Artide I!

Spouse Transfers

(D* Property which passes to the

spouse from a deceased person

who was domiciled in Sweden and
which may be taxed in the United

Kingdom shall, where

(a) the spouse was not domiciled

in the United Kingdom but the
transfer would have been wholly

exempt had the spouse been so do�

miciled, and

(b) a greater exemption for trans�

fers between spouses would not

have been given under the law of
the United Kingdom apart from this

Convention, be exempt from tax in

the United Kingdom to the extent

of 50 per cent of the value transfer-

- re(J, calculated as a value on which
" not tax is payable and after taking

^ account of all exemptions except

those for transfers between spou-

ses.

,(2) Where property passes to a

spouse from a deceased person

.who was domiciled in o r a national

of the United Kingdom and the pro�

perty rights of the spouse are not

regulated by Swedish general law
regarding matrimonial property,

'then Swedish tax on such property

Art. II punkt I har erh�llit denna lydelse genom protokollet den 21 december

987.

Art/kd II

�verl�telse mellan makar

1.* Egendom, vilken tillfaller

make fr�n avliden person som hade
hemvist i Sver ige och vilken f�r be�

skattas i Det F�renade Konungari�

ket, skall, i fall d�

a) maken icke hade hemvist i Det

F�renade Konungariket men �ver�

l�telsen skulle ha varit helt undan�
tagen fr�n beskattning om maken

hade haft hemvist d�r och

b) l�ngre g�ende skattebefrielse

f�r �verl�telse mellan makar icke
skulle ha medgivits enligt lagstift�

ningen i Det F�renade Konungari�
ket bortsett fr�n detta avtal, vara
undantagen fr�n skatt i Det F�rena�

de Konungariket till 50 procent av
det �verl�tna v�rdet, ber�knat som
ett v�rde p� vilket skatt icke skall

utg� och efter det att h�nsyn tagits
till alla slag av skattebefrielser
utom s�dana som g�ller vid � verl�
telse mellan makar.

2. I fall d� egendom tillfaller

make fr�n avliden person som hade
hemvist i eller var medborgare i Det

F�renade Konungariket samt ma�

kens egendomsf�rh�llanden icke
regleras av svensk allm�n lag i fr�ga

om giftor�ttsgods skall svensk skatt
p� s�dan egendom, om den efterle-

1243

�

SFS 1988:593

shall, if the surviving spouse so

requests, be assessed as if the

provisions of Swedish law regula�
ting matrimonial property rights

were applicable to such property.

vande maken beg�r detta, ber�knas

som om de best�mmelser i s vensk

lag som reglerar giftor�ttsgods vord

till�mpliga p� s�dan egendom.

Artide 12

Credit Provisions

(1) Where under this Convention

the United Kingdom may impose

tax by reference to any property
other than property which the Uni�

ted Kingdom is entitled to tax in

accordance with Articles 6, 7 or 8,

then double taxation shall be av�
oided in the following manner;

(a) Where Sweden imposes tax

by reference to property in accor�

dance with the said Articles 6, 7 or
8, the United Kingdom shall allow

against the tax calculated according

to its law by reference to that pro�

perty a credit equal to the tax paid
in Sweden by reference to that pro�

perty.

(b) Where Sweden imposes tax

by reference to property not refer�

red to in sub-paragraph (a) of this
paragraph and

(i) except where the property

was comprised in a settlement, if
the deceased or transferor was a
national of the United Kingdom
and was domiciled in Sweden at the

time of the death or transfer; or

(ii) where the property was

comprised in a settlement, if at the

time when the settlement was made
the settlor was a national of the

United Kingdom and was domici�

led in Swe den.

then the United Kingdom shall

allow against the tax calculated ac�
cording to its law by reference to

that property a credit equal to the
tax paid in Sweden by reference to

that property.

(2) Where under this Convention

Sweden may impose tax by referen�
ce to any property other than pro�

perty which Sweden is entitled to

Artikel 12

Avrcikningsbest�mmeiser

1. I fall d� Det F�renade

Konungariket enligt detta avtal f�r
uttaga skatt p� annan egendom �n

s�dan som Det F�renade Konunga�

riket f�r beskatta enligt artikel 6. 7

eller 8. undvikes dubbelbeskattning

p� f�ljande s�tt:

a) D� Sverige uttager skatt p�

egendom enligt n�mnda artikel 6. 7
eller 8. skall Det F�renade

Konungariket fr�n den skatt som

enligt dess lagstiftning ber�knas p�
egendomen medge avr�kning med

belopp motsvarande den skatt som

erlagts i Sverige p� egendomen.

b) D� Sverige uttager skatt p� s�

dan egendom, som icke avses i a)

under denna punkt, och

1) om. i and ra fall �n d� egen�

domen omfattas av f�rm�nstagar-
f�rordnande. den avlidne eller
�verl�taren var medborgare i Det

F�renade Konungariket och hade
hemvist i Sverige vid tidpunkten f�r

d�dsfallet eller �verl�telsen eller

2) om, i fal l d� egendomen om�

fattas av f�rm�nstagarf�rordnande,

den som meddelat f�rordnandet vid

tidpunkten f�r f�rordnandet var
medborgare

Det

F�renade

Konungariket och hade hemvist i

Sverige.

skall Det F�renade Konungariket

fr�n den skatt som enligt dess lag�

stiftning ber�knas p� egendomen

medge avr�kning med belopp mot�

svarande den skatt som erlagts i
Sverige p� egendomen.

2. 1 fall d� Sverige enligt detta

avtal f�r uttaga skatt p� annan
egendom �n s�dan som Sverige f�r

beskatta enligt n�mnda artikel 6. 7

1244

�

'till;

tax in accordance with the said Ar�
ticles 6, 7 or 8, then double taxation
shall be avoided in the following
manner:

(a) Where the United Kingdom

imposes tax by reference to proper�

ty in accordance with the said Ar�
ticles 6, 7 or 8, Sweden shall allow

against the tax calculated according

to its law by reference to that pro�
perty a credit equal to the tax paid
in th e United Kingdom by referen�
ce to that property.

(b) Where the United Kingdom

imposes tax by reference to proper�

ty no t referred to in sub-paragraph

(a) of this paragraph and the de�

ceased or transferor was a national
of Sweden and was domiciled in the

United Kingdom at the time of the

death or transfer, Sweden shall al�

low against the tax calculated ac�
cording to its law by reference to

that property a credit equal to the
tax paid in the United Kingdom by
reference to that property.

(3) Any credit allowed in a Con�

tracting State under paragraphs (1)
or (2) of this Article shall not ex�

ceed the part of the tax imposed in

that Contracting State which is at�
tributable to the property by refer�

ence to which the credit is given.

(4) For the purposes of this Arti�

cle:

(a) the tax attributable to any

property imposed in a Contracting

State is tax as reduced by the
amount of any credit allowed by

that Contracting State in r espect of
tax attributable to that property im�

posed o utside Sweden or the Unit�

ed Kingdom; and

(b) tax is imposed in a Contract�

ing S tate if it is chargeable under
the law of that Contracting State
and duly paid.

eller 8, undvikes dubbelbeskattning
p� f�ljande s�tt:

a) D� Det F�renade Konungari�

ket uttager skatt p� egendom enligt

n�mnda artikel 6, 7 eller 8, skall

Sverige fr�n den skatt som enligt
svensk lagstiftning ber�knas p�

egendomen medge avr�kning med

belopp mosvarande den skatt som

erlagts i Det F�renade Konungari�

ket p� egendomen.

b) D� Det F�renade Konungari�

ket uttager skatt p� s�dan egendom

som icke avses i a) under denna

punkt och den avlidne eller �verl�
taren var svensk medborgare med
hemvist i Det F�renade Konungari�
ket vid tidpunkten f�r d�dsfallet

eller �verl�telsen, skall Sverige

fr�n den skatt som enligt svensk

lagstiftning ber�knas p� egendomen

medge avr�kning med belopp mot�

svarande den skatt som erlagts i
Det F�renade Konungariket p�

egendomen.

3. Belopp med vilket avr�kning

medges i en avtalsslutande stat en�

ligt punkt 1 eller 2 av denna artikel

f�r icke �verstiga den del av den i

denna avtalsslutande stat uttagna
skatten som �r h�nf�rlig till egen�
dom betr�ffande vilken avr�kning

medges.

4. Vid till�mpningen av denna ar�

tikel g�ller f�ljande:

a) Med skatt h�nf�rlig till egen�

dom, som beskattas i e n avtalsslu�

tande stat, avses skatt, som min�

skats med belopp med vilket avr�k�

ning medgivits av denna avtalsslu�
tande stat f�r skatt som �r h�nf�rlig
till egendomen och som uttagits

utanf�r Sverige eller Det F�renade

Konungariket.

b) Skatt anses uttagen i en av�

talsslutande stal, om den utg�r en�

ligt lagstiftningen i denna stat och
�r vederb�rligen erlagd.

SFS 1988:593

Artide 13

}

Time Limit

Any claim for a credit or for a

Artikel 13

Tidsgr�ns

Framst�llning om avr�kning eller

1245

�

SFS 1988:593

refund of tax founded on the provi�

sions of this Convention shall be

made within six years from the date

of the event giving rise to a liability
to tax, or, where later, within one

year from the last date on which tax

for which credit is given is due. The

competent authority of a Contract�
ing State may, in appropriate cir�
cumstances, extend this time limit

where the final determination or the
payment of tax in the other Con�
tracting State is delayed.

�terbetalning av skatt grundad p�

best�mmelserna i detta avtal skall

g�ras inom sex �r fr�n tidpunkten
f�r den h�ndelse som f�ranledde
skattskyldighet eller inom ett �r
fr�n den sista dagen d� skatt f�r

vilken avr�kning medges f�rfaller
till betalning, om sistn�mnda tid�
punkt intr�ffar senare. Den beh�ri�

ga myndigheten i en avtalsslutande

stat kan, om omst�ndigheterna f�r�
anleder d�rtill, utstr�cka denna

tidsgr�ns i fall d� slutligt fastst�l�
lande eller betalning av skatt i den
andra avtalsslutande staten har f�r�

dr�jts.

1246

Artide 14

Mutual Agreement Procedure

(1) Where a person considers that

the actions of one or both of the
Contracting States result or will re�

sult for him in ta xation not in accor�

dance with the provisions of this
Convention, he may, irrespective
of the remedies provided by the do�

mestic laws of those Contracting

States, present his case to the com�

petent authority of either Contract�
ing State.

(2) The competent authority shall

endeavour, if the objection appears

to it to be justified and if it is not
itself able to arrive at a satisfactory
solution, to resolve the case by mu�

tual agreement with the competent

authority of the other Contracting
State, with a view to the avoidance

of taxation which is not in accor�

dance with the provisions of this

Convention.

(3) The competent authorities of

the Contracting States shall ende�

avour to resolve by mutual agree�

ment any difficulties or doubts ari�

sing as to the interpretation or app�

lication of this Convention.

(4) The competent authorities of

the Contracting States may com�

municate with each other directly

Artikel 14

F�rfarandet vid �msesidig �verens�

kommelse

1. Om en person g�r g�llande, att

i en avtalsslutande stat eller i b�da
staterna vidtagits �tg�rder som f�r

honom medf�r eller kommer att
medf�ra en mot best�mmelserna i

detta avtal stridande beskattning,

�ger han - utan att detta p�verkar
hans r�tt att anv�nda sig av de

r�ttsmedel som finns i dessa staters
interna r�ttsordning - g�ra fram�

st�llning i saken hos den beh�riga

myndigheten i e ndera avtalsslutan�

de staten.

2. Om d enna beh�riga myndighet

finner framst�llningen grundad men
ej sj�lv kan f� till st�nd en tillfreds�
st�llande l�sning, skall myndighe�
ten s�ka l�sa fr�gan genom �msesi�
dig �verenskommelse med den be�

h�riga myndigheten i den an dra av�
talsslutande staten i syfte at t undvi�
ka en mot best�mmelserna i detta

avtal stridande beskattning.

3. De beh�riga myndigheterna i

de avtalsslutande staterna skall ge�

nom �msesidig �verenskommelse
s�ka avg�ra sv�righeter eller
tvivelsm�l som uppkommer r�ran�

de tolkningen eller till�mpningen av

detta avtal.

4. De beh�riga myndigheterna i

de avtalsslutande staterna kan tr�
da i direkt f�rbindelse med varand-

�

for the purpose of reaching an
agreement in the sense of the prece�

ding paragraphs.

ra f�r att tr�ffa �verenskommelse i

fall som angivits i f�reg�ende punk�

ter.

SFS 1988:593

Artide 15
Exchange of Information

(1) The competent authorities of

the Contracting States shall ex�

change such information as is ne�

cessary for carrying out the provi�
sions of this Convention or for the
prevention of fraud or the admini�
stration of statutory provisions
against legal avoidance in relation

to the taxes which are the subject of
this Convention. Any information

so exchanged shall be treated as

secret and shall not be disclosed to
any persons other than persons (in�
cluding a Court or administrative

body) concerned with the assess�
ment or collection of, or prosecu�
tion in resp ect of, or the determina�
tion of appeals in relation to, the
taxes which are the subject of this
Convention.

(2) In no case shall the provisions

of p aragraph (1) of this Article be
construed so as to impose on the
competent authority of either Con�
tracting State the obligation;

(a) to carry out administrative

measures at variance with the laws

or administrative practice prevail-

' ing in either Contracting State;

(b) to supply particulars which

are not obtainable under the laws or
in the normal course of the adminis�
tration of that or of the other Con�
tracting State;

would disclose any trade, business,

industrial, commercial or profes�
sional secret or trade process, or
information, the disclosure of

which would be contrary to public
policy.

Artikel 15

Utbyte av upplysningar

1. De beh�riga myndigheterna i

de avtalsslutande staterna skall ut�

byta s�dana upplysningar som �r
n�dv�ndiga f�r att genomf�ra be�

st�mmelserna i d etta avtal eller f�r
att f�rhindra bedr�geri eller f�r att

till�mpa givna f�reskrifter till f�re�
byggande av skatteundandragande i

fr�ga om de skatter som omfattas
av detta avtal. De utbytta upplys�

ningarna skall behandlas som hem�
liga och f�r icke yppas f�r andra

personer �n s�dana (befattningsha�
vare vid domstolar och f�rvalt�
ningsmyndigheter d�ri inbegripna)

som handl�gger fr�gor om taxering,

uppb�rd eller �tal i fr�ga om de

skatter som omfattas av avtalet el�

ler avg�r besv�r betr�ffande s�dana

skatter.

2. Best�mmelserna i punkt 1 av

denna artikel skall icke anses med�
f�ra skyldighet f�r den beh�riga

myndigheten i endera avtalsslu�
tande staten

a) att vidtaga f�rvaltnings�t�

g�rder, som strider mot lagstiftning
eller administrativ praxis som g�ller

i endera avtalsslutande staten;

b) att l�mna upplysningar, som

icke �r tillg�ngliga enligt lagstift�

ningen eller under sedvanlig tj�ns�

teut�vning i den na eller i den andra
avtalsslutande staten;

c) att l�mna upplysningar, som

skulle r�ja aff�rshemlighet, indust�

ri-, handels- eller yrkeshemlighet

eller i n�ringsverksamhet anv�nt
f�rfaringss�tt eller upplysningar,

vilkas �verl�mnande skulle strida
mot allm�nna h�nsyn.

Artide 16

Plplomatic and Consular Officials

\ Nothing in this Convention shall

Artikel 16
Diplomatiska och konsul�ra befatt�

ningshavare

Detta avtal p�verkar icke de

1247

�

SFS 1988:593

affect the fiscal privileges of diplo�

matic or consular officials under

the general rules of international
law or under the provisions of spe�
cial agreements.

privilegier i beskattningsh�nseen�
de, som enligt folkr�ttens allm�nna

regler eller f�reskrifter i s�rskilda

�verenskommelser tillkommer dip�

lomatiska eller konsul�ra befatt�

ningshavare.

Artide 17
Entry into Force

(1) This Convention shall be sub�

ject to ratification in accordance

with the applicable procedures of

each Contracting State and instru�

ments of ratification shall be ex�

changed at London as soon as pos�
sible.'

(2) This Convention shall enter

into force immediately after the ex�

piration of 30 days following the

date on which the instruments of

ratification are exchanged, and

shall thereupon have effect:

(a) in the United Kingdom in res�

pect of property by reference to
which there is a charge to tax which

arises after that date;

(b) in Sweden, as regards inheri�

tance tax, in respect of estates of
persons who die after that date,

and. as regards gift tax, in respect
of gifts by reference to which there

is a charge to tax which arises after
that date.

(3) Subject to the provisions of

paragraph (4) of this Article, the

Convention between the United

Kingdom of Great Britain and

Northern Ireland and the Kingdom

of Sweden for the Avoidance of

Double Taxation and the Preven�

tion of Fiscal Evasion with respect
to Duties on the Estates of D eceas�

ed Persons signed at London on 14

October 1964 (hereinafter referred

to as "the 1964 Convention") shall

cease to have effect in respect of

property to which this Convention

in accordance with the provisions

of paragraph (2) of this Article ap�

plies.

(4) Where on a death before 27

March 1981 any provision of the

1964 Convention would have affor-

Ariikel 17

Ikrafttr�dande

1. Detta avtal skall ratificeras en�

ligt det f�rfarande som g�ller i var�

dera avtalsslutande staten och rati�

fikationshandlingarna utv�xlas i

London snarast m�jligt.'

2. Detta avtal tr�der i kraft ome�

delbart efter det 30 dagar f�rflutit
fr�n den dag d� ratifikationshand�

lingarna utv�xlades och till�mpas

d�refter:

a) I Det F�renade Konungariket

p� egendom f�r vilken skattskyldig�
het uppkommer efter n�mnda tid�

punkt;

b) i Sverige, betr�ffande arvs�

skatt, p� kvarl�tenskap efter per�
son, som avlider efter n�mnda tid�

punkt, och betr�ffande g�voskatt,

p� g�va f�r vilken skattskyldighet

uppkommer efter n�mnda tidpunkt.

3. Om icke best�mmelserna i

punkt 4 av denna artikel f�ranleder

annat, upph�r det i Lon don den 14
oktober 1964 undertecknade avtalet

mellan Sverige samt Storbritannien

och Nordirland f�r undvikande av
dubbelbeskattning och f�rhindran�
de av skatteflykt betr�ffande skat�

ter p� kvarl�tenskap (h�refter be�
n�mnt "1964 �rs avtal") att g�lla
betr�ffande egendom p� vilken det�
ta avtal till�mpas enligt best�mmel�

serna i punkt 2 av denn a artikel.

4. 1 fall d�, vid d�dsfall som in�

tr�ffar f�re den 27 mars 1981, be�

st�mmelse i 19 64 �rs avtal skulle ha

1248

Ralifikationshandlingarna utv�xlades den 19 m aj 1981.

�

d�d any greater relief than this
Convention in r espect of

(a) any gift inter vivos made by

the deceased before 27 March 1974,

(b) any settled property in which

the deceased had a beneficial inte�

rest in possession before 27 March

1974 but not at any time thereafter,

that provision shall continue to

have effect in the United Kingdom

in relation to that gift or settled pro�

perty.

(5) The 1964 Convention shall

terminate on the last date on which
it has effect in accordance with the

.foregoing provisions of this Article.

medf�rt st�rre skattel�ttnad �n det�
ta avtal i fr�ga om

a) g�va under livstiden, som den

avlidne givit f�re den 27 mars 1974,
eller

b) egendom, som ing�r i f�rm�ns-

tagarf�rordnande och av vilken den

avlidne �gde r�tt till avkastning f�re
den 27 mars 1974 men icke vid n�
got tillf�lle d�refter,

skall best�mmelsen alltj�mt g�lla

i Det F�renade Konungariket be�
tr�ffande g�van eller egendomen.

5. 1964 �rs avtal skall upph�ra att

g�lla den dag d� det sist till�mpas
enligt f�reg�ende best�mmelser i
denna artikel.

SFS 1988:593

Artide 18

Termination

(1) This Convention shall remain

in force until terminated by a Con�
tracting State. Either Contracting

State may terminate this Conven�

tion a t any time after 5 years from

the date on which the Convention

enters into force provided that at

least 6 months' prior notice has
been given through the diplomatic

channel. In such event the Conven�

tion shall cease to have effect at the

end of the period specified in the

notice but shall continue to apply in
respect of the estate of any person

dying before the end of that period
and in respect of any event (other

than death) occurring before the

end of that period and giving rise to

liability to tax under the laws of
either Contracting State.

(2) The termination of this Con�

vention shall not have the effect of
reviving any treaty or arrangement

abrogated by this Convention or by

treaties previously concluded be�
tween the Contracting Slates.

In witness whereof the under�

signed, duly authorised thereto by

Artikel 18

Upph�rande

1. Detta avtal f�rblir i kraft tills

det upps�ges av en avtalsslutande
stat. Endera avtalsslutande staten

kan upps�ga detta avtal n�r som
helst efter fem �r r�knat fr�n den

dag d� avtalet tr�der i kraft, under
f�ruts�ttning att meddelande om

upps�gningen l�mnats p� diploma�
tisk v�g minst sex m�nader i f�r�
v�g. I h�ndelse av s�dan upps�g�

ning upph�r avtalet alt g�lla vid u t�

g�ngen av den tidrymd som anges i

meddelandet. Avtalet skall dock

alltj�mt till�mpas betr�ffande kvar-

l�tenskap efter person, som avlider

f�re utg�ngen av denna tidrymd,
samt betr�ffande varje annan h�n�

delse �n d�dsfall, vilken intr�ffar
f�re utg�ngen av denna tidrymd
och som medf�r skattskyldighet en�

ligt lagstiftningen i endera avtals�
slutande staten.

2. Upph�randet av detta avtal

medf�r icke att avtal eller annan

�verenskommelse, som upph�vts
genom detta avtal eller genom avtal

som tidigare slutits mellan de av-
talsslutandc staterna, �ter skall g�l�
la.

Till bekr�ftelse h�rav har under�

tecknade, d�rtill vederb�rligen be-

1249

40-SFS 1988

�

SFS 1988:593

their respective Governments, myndigade av sina respektive rege-

have signed this Convention. ringar,

undertecknat detta avtal.

Done in duplicate at Stockholm

Som skedde i Stockholm den 8

this eighth day of October 1980, in oktober 1980 i tv� exemplar p�

the English and Swedish languages, svenska och engelska spr�ken, vil-

both texts being equally authorita- ka b�da texter �ger lika vitsord,

tive.

For the Government of the King- F�r Konungariket Sveriges rege-

dom of Sweden; ring:

Ola Ullsten

For the Government of the United F�r Det F�renade Konungariket

Kingdom of Great Britain and Nor- Storbritannien och Nordirlands re-

thern Ireland:

gering:

D.F. Murray

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

P� regeringens v�gnar

KJELL-OLOF FELDT

BENGT K. �. JOHANSSON

(Finansdepartementet)

�

;

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