SFS 2009:1119 Lag om avtal mellan Sverige och Bermuda för undvikande av dubbelbeskattning av fysiska personer

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Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">             </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om avtal mellan Sverige och Bermuda f�r undvikande av dubbelbeskattning av fysiska personer; utf�rdad den 19 november 2009. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal mellan Konungariket Sverige och Bermuda f�r undvikande av dubbelbeskattning av fysiska personer som undertecknades den 16 april 2009 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och fram- g�r av bilaga till denna lag. 2 � Avtalets beskattningsregler ska till�mpas endast till den del dessa med- f�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�re- ligga. 3 � Om en person som �r obegr�nsat skattskyldig i Sverige f�rv�rvar in- komst som enligt best�mmelserna i avtalet beskattas endast i Bermuda, ska s�dan inkomst inte tas med vid taxeringen i Sverige. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag ska till�mpas a) i fr�ga om k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 ja- nuari det �r som n�rmast f�ljer efter den dag d� lagen tr�der i kraft eller se- nare, och b) i fr�ga om andra skatter p� inkomst, p� skatter som tas ut f�r beskatt- nings�r som b�rjar den 1 januari det �r som n�rmast f�ljer efter den dag d� lagen tr�der i kraft eller senare. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2008/09:222, bet. 2009/10:SkU6, rskr. 2009/10:37. SFS 2009:1119 Utkom fr�n trycket den 1 december 2009 </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2009:1119 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND BERMUDA FOR THE AVOID- ANCE OF DOUBLE TAXATION ON INDIVIDUALS AVTAL MELLAN KONUNGA- RIKET SVERIGE OCH BER- MUDA F�R UNDVIKANDE AV DUBBELBESKATTNING AV FY- SISKA PERSONER The Government of the Kingdom of Sweden and the Government of Bermuda, desiring to conclude an Agreement for the avoidance of double taxation on individuals with respect to taxes on income, have agreed as follows: Konungariket Sveriges regering och Bermudas regering, som �nskar ing� ett avtal f�r undvikande av dub- belbeskattning av fysiska personer betr�ffande skatter p� inkomst, har kommit �verens om f�ljande: Article 1 Individuals covered This Agreement shall apply to in- dividuals who are residents of one or both of the Parties. Artikel 1 Fysiska personer p� vilka avtalet till�mpas Detta avtal ska till�mpas p� fysiska personer som har hemvist i en part eller i b�da parterna. Article 2 Taxes covered 1. The existing taxes to which the Agreement shall apply are: Artikel 2 Skatter som omfattas av avtalet 1. De f�r n�rvarande utg�ende skatterna p� vilka detta avtal till�m- pas �r: (a) in the case of Bermuda: any tax imposed by Bermuda which is substantially similar to the existing taxes of Sweden to which this Agreement applies, but does not in- clude payroll tax (hereinafter referred to as Ber- mudian tax); a) i Bermuda: varje skatt som tas ut i Bermuda och som �r av i huvud- sak likartat slag som de f�r n�rvaran- de utg�ende skatterna i Sverige p� vilka detta avtal till�mpas, men som inte inbegriper skatt p� l�neutbetal- ningar (i det f�ljande ben�mnda skatt i Bermuda), (b) in the case of Sweden: b) i Sverige: (i) the national income tax (den statliga inkomstskatten); 1) den statliga inkomstskatten, (ii) the income tax on non- residents (den s�rskilda inkomstskat- ten f�r utomlands bosatta); 2) den s�rskilda inkomstskatten f�r utomlands bosatta, (iii) the income tax on non- resident artistes and athletes (den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl.); and 3) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., och </div> <div id="page3-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2009:1119 (iv) the municipal income tax (den kommunala inkomstskatten) (hereinafter referred to as Swedish tax). 4) den kommunala inkomstskatten (i det f�ljande ben�mnda svensk skatt). 2. The Agreement shall apply also to any identical or substantially simi- lar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent au- thorities of the Parties shall notify each other of any significant changes that have been made in their taxation laws concerning individuals. 2. Avtalet till�mpas �ven p� skat- ter av samma eller i huvudsak likar- tat slag, som efter undertecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de f�r n�rvarande utg�en- de skatterna. Parternas beh�riga myndigheter ska meddela varandra de v�sentliga �ndringar som gjorts i respektive skattelagstiftning betr�f- fande fysiska personer. Article 3 General definitions 1. For the purposes of this Agree- ment, unless the context otherwise requires: Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ran- leder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: (a) the term a Party means Ber- muda or Sweden, as the context re- quires; the term Parties means Bermuda and Sweden; a) en part avser Bermuda eller Sverige, beroende p� samman- hanget; parterna avser Bermuda och Sverige, (b) the term Bermuda means the Islands of Bermuda; b) Bermuda avser Bermuda- �arna, (c) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accor- dance with international law exerci- ses sovereign rights or jurisdiction; c) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geografisk betydelse, Sveriges territorium, Sveriges terri- torialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�m- melse med folkr�ttens regler, ut�var suver�na r�ttigheter eller jurisdik- tion, (d) the term competent autho- rity means: d) beh�rig myndighet avser: (i) in the case of Bermuda, the Minister of Finance or an authorised representative of the Minister; 1) i Bermuda: finansministern eller dennes befullm�ktigade ombud, (ii) in the case of Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent autho- rity for the purposes of this Agree- ment; 2) i Sverige: finansministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mp- ningen av detta avtal, (e) the term enterprise applies to the carrying on of any business; e) f�retag avser bedrivandet av varje form av r�relse, </div> <div id="page4-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2009:1119 (f) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Party, except when the ship or aircraft is operated solely between places in the other Party. f) internationell trafik avser transport med skepp eller luftfartyg som anv�nds av f�retag i en part utom d� skeppet eller luftfartyget an- v�nds uteslutande mellan platser i den andra parten. 2. As regards the application of the Agreement at any time by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. 2. D� en part till�mpar avtalet vid n�gon tidpunkt anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som ut- trycket har vid denna tidpunkt enligt den partens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till- l�mpas och den betydelse som ut- trycket har enligt till�mplig skatte- lagstiftning i denna part �ger f�retr�- de framf�r den betydelse uttrycket har enligt annan lagstiftning i denna part. Article 4 Resident 1. For the purposes of this Agree- ment, the term resident of a Party means: Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal avser uttrycket person med hem- vist i en part: (a) in Sweden in respect of an in- dividual any individual who, under the laws of Sweden, is liable to tax therein by reason of his domicile, residence or any other criterion of a similar nature. This term, however, does not include an individual who is liable to tax in Sweden in respect only of income from sources in Sweden; a) i Sverige s�vitt avser fysisk per- son, varje fysisk person som enligt lagstiftningen i Sverige �r skatt- skyldig d�r p� grund av domicil, bo- s�ttning eller annan liknande om- st�ndighet. Detta uttryck inbegriper emellertid inte fysisk person som �r skattskyldig i Sverige endast f�r inkomst som har k�lla i Sverige, (b) in Bermuda in respect of an in- dividual any individual who, under the laws of Bermuda is ordinarily resident. b) i Bermuda s�vitt avser fysisk person, varje fysisk person som enligt lagstiftningen i Bermuda �r stadigvarande bosatt d�r (ordina- rily resident). 2. Where by reason of the provi- sions of paragraph 1 an individual is a resident of both Parties, then his status shall be determined as follows: 2. D� en fysisk person p� grund av best�mmelserna i punkt 1 har hem- vist i b�da parterna, best�ms hans hemvist p� f�ljande s�tt: </div> <div id="page5-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2009:1119 (a) he shall be deemed to be a resi- dent only of the Party in which he has a permanent home available to him; if he has a permanent home available to him in both Parties, he shall be deemed to be a resident only of the Party with which his personal and economic relations are closer (centre of vital interests); a) han anses ha hemvist endast i den part d�r han har en bostad som stadigvarande st�r till hans f�rfogan- de. Om han har en s�dan bostad i b�- da parterna, anses han ha hemvist endast i den part med vilken hans personliga och ekonomiska f�rbin- delser �r starkast (centrum f�r levnadsintressena), (b) if the Party in which he has his centre of vital interests cannot be de- termined, or if he has not a perma- nent home available to him in either Party, he shall be deemed to be a re- sident only of the Party in which he has an habitual abode; b) om det inte kan avg�ras i vilken part han har centrum f�r sina lev- nadsintressen eller om han inte i n�- gondera parten har en bostad som stadigvarande st�r till hans f�rfogan- de, anses han ha hemvist endast i den part d�r han stadigvarande vistas, (c) if he has an habitual abode in both Parties or in neither of them, the competent authorities of the Parties shall settle the question by mutual agreement. c) om han stadigvarande vistas i b�da parterna eller inte vistas stadig- varande i n�gon av dem, ska de be- h�riga myndigheterna avg�ra fr�gan genom �msesidig �verenskommelse. Article 5 Income from employment 1. Subject to the provisions of Articles 6, 7, 8 and 9, salaries, wages and other similar remuneration deri- ved by a resident of a Party in re- spect of an employment shall be tax- able only in that Party unless the em- ployment is exercised in the other Party. If the employment is so exer- cised, such remuneration as is deri- ved therefrom may be taxed in that other Party. Artikel 5 Enskild tj�nst 1. Om inte best�mmelserna i artik- larna 6, 7, 8 och 9 f�ranleder annat, beskattas l�n och annan liknande er- s�ttning som person med hemvist i en part uppb�r p� grund av anst�ll- ning, endast i denna part, s�vida ar- betet inte utf�rts i den andra parten. Om arbetet utf�rts i denna andra part, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Notwithstanding the provisions of paragraph 1, remuneration deri- ved by a resident of a Party in re- spect of an employment exercised in the other Party shall be taxable only in the first-mentioned Party if: 2. Utan hinder av best�mmelserna i punkt 1, beskattas ers�ttning som person med hemvist i en part uppb�r f�r arbete som utf�rts i den andra parten, endast i den f�rstn�mnda par- ten, om (a) the recipient is present in the other Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and a) mottagaren vistas i den andra parten under tidsperiod eller tids- perioder som sammanlagt inte �ver- stiger 183 dagar under en tolv- m�nadsperiod som b�rjar eller slu- tar under beskattnings�ret i fr�ga, och </div> <div id="page6-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2009:1119 (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Party; and b) ers�ttningen betalas av arbets- givare som inte har hemvist i den andra parten eller p� dennes v�gnar, samt (c) the remuneration is not borne by a fixed place of business through which the business is wholly or partly carried on which the employer has in the other Party. c) ers�ttningen inte belastar en stadigvarande plats f�r aff�rsverk- samhet som arbetsgivaren har i den andra parten och fr�n vilken verk- samheten helt eller delvis bedrivs. 3. Notwithstanding the preceding provisions of this Article, remunera- tion derived in respect of an employ- ment exercised aboard a ship or aircraft operated in international traf- fic by an enterprise of a Party, may be taxed in that Party. 3. Utan hinder av f�reg�ende be- st�mmelser i denna artikel f�r ers�tt- ning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg som an- v�nds i internationell trafik av ett f�retag i en part, beskattas i denna part. Article 6 Directors fees Directors fees and other similar payments derived by a resident of a Party in his capacity as a member of the board of directors of a company which is a resident of the other Party may be taxed in that other Party. Artikel 6 Styrelsearvode Styrelsearvode och annan lik- nande ers�ttning, som person med hemvist i en part uppb�r i egenskap av medlem i styrelse i bolag med hemvist i den andra parten, f�r be- skattas i denna andra part. Article 7 Artistes and sportsmen 1. Income derived by a resident of a Party as an entertainer, such as a theatre, motion picture, radio or tele- vision artiste, or a musician, or as a sportsman, from his personal activi- ties as such exercised in the other Party, may be taxed in that other Party. Artikel 7 Artister och sportut�vare 1. Inkomst, som en person med hemvist i en part f�rv�rvar genom sin personliga verksamhet i den andra parten i egenskap av artist, s�- som teater- eller filmsk�despelare, radio- eller televisionsartist eller mu- siker, eller i egenskap av sportut�va- re, f�r beskattas i denna andra part. 2. Where income in respect of per- sonal activities exercised by an entertainer or a sportsman in his ca- pacity as such accrues not to the en- tertainer or sportsman himself but to another individual or legal entity, that income may be taxed in the Party in which the activities of the entertainer or sportsman are exer- cised. 2. I fall d� inkomst genom person- lig verksamhet, som artist eller sportut�vare ut�var i denna egen- skap, inte tillfaller artisten eller sportut�varen sj�lv utan annan fysisk eller juridisk person, f�r denna inkomst beskattas i den part d�r artisten eller sportut�varen ut�var verksamheten. </div> <div id="page7-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2009:1119 Article 8 Pensions 1. Pensions and other similar remuneration, disbursements under the Social Security legislation and annuities arising in a Party and paid to a resident of the other Party may be taxed in the first-mentioned Party. Artikel 8 Pension 1. Pension och annan liknande er- s�ttning, utbetalning enligt socialf�r- s�kringslagstiftningen och livr�nta, vilka h�rr�r fr�n en part och betalas till en person med hemvist i den an- dra parten, f�r beskattas i den f�rst- n�mnda parten. 2. The term annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or mo- neys worth. 2. Med uttrycket livr�nta f�rst�s ett fastst�llt belopp, som betalas periodiskt p� fastst�llda tider under en persons livstid eller under angi- ven eller fastst�llbar tidsperiod och som utg�r p� grund av f�rpliktelse att verkst�lla dessa utbetalningar som ers�ttning f�r d�remot svarande vederlag i pengar eller pengars v�r- de. Article 9 Government service 1. (a) Salaries, wages and other si- milar remuneration, other than a pension, paid by a Party or a political subdivision or a statutory body or a local authority thereof to an indivi- dual in respect of services rendered to that Party or subdivision or body or authority shall be taxable only in that Party. Artikel 9 Offentlig tj�nst 1. a) L�n och annan ers�ttning, med undantag f�r pension, som beta- las av en part, en av dess politiska underavdelningar, offentligr�ttsliga organ eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna parts, underavdel- nings, organs eller myndighets tj�nst, beskattas endast i denna part. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Party if the services are rendered in that Party and the individual is a resident of that Party who did not become a resident of that Party solely for the purpose of rendering the services. b) S�dan l�n och annan liknande ers�ttning beskattas emellertid endast i den andra parten om arbetet utf�rts i denna andra part och perso- nen i fr�ga har hemvist i denna part och inte fick hemvist i denna part uteslutande f�r att utf�ra arbetet. 2. The provisions of Articles 5, 6 and 7 shall apply to salaries, wages, and other similar remuneration in respect of services rendered in con- nection with a business carried on by a Party or a political subdivision or a statutory body or a local authority thereof. 2. Best�mmelserna i artiklarna 5, 6 och 7 till�mpas p� l�n och annan liknande ers�ttning som betalas p� grund av arbete som utf�rts i sam- band med r�relse som bedrivs av en part, en av dess politiska underavdel- ningar, offentligr�ttsliga organ eller lokala myndigheter. </div> <div id="page8-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2009:1119 Article 10 Students Payments which a student or busi- ness apprentice who is or was imme- diately before visiting a Party a resi- dent of the other Party and who is present in the first-mentioned Party solely for the purpose of his educa- tion or training receives for the pur- pose of his maintenance, education or training shall not be taxed in that Party, provided that such payments arise from sources outside that Party. Artikel 10 Studerande Studerande eller aff�rspraktikant, som har eller omedelbart f�re vis- telse i en part hade hemvist i den an- dra parten och som vistas i den f�rst- n�mnda parten uteslutande f�r sin undervisning eller praktik, beskattas inte i denna part f�r belopp som han erh�ller f�r sitt uppeh�lle, sin under- visning eller praktik, under f�ruts�tt- ning att beloppen h�rr�r fr�n k�lla utanf�r denna part. Article 11 Elimination of double taxation 1. In Bermuda double taxation shall be avoided in accordance with the laws of Bermuda. Artikel 11 Undanr�jande av dubbelbeskattning 1. I Bermuda ska dubbelbeskatt- ning undanr�jas i enlighet med lag- stiftningen i Bermuda. 2. In Sweden double taxation shall be avoided as follows: 2. I Sverige ska dubbelbeskattning undanr�jas p� f�ljande s�tt: (a) Where a resident of Sweden derives income which under the laws of Bermuda and in accordance with the provisions of this Agreement may be taxed in Bermuda, Sweden shall allow subject to the provi- sions of the laws of Sweden concer- ning credit for foreign tax (as it may be amended from time to time with- out changing the general principle hereof) as a deduction from the tax on such income, an amount equal to the Bermudian tax paid in respect of such income. a) Om en person med hemvist i Sverige f�rv�rvar inkomst som en- ligt lagstiftningen i Bermuda och i enlighet med best�mmelserna i detta avtal f�r beskattas i Bermuda, ska Sverige med beaktande av best�m- melserna i svensk lagstiftning betr�f- fande avr�kning av utl�ndsk skatt (�ven i den lydelse de kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) fr�n den svenska skatten avr�kna ett be- lopp motsvarande skatten i Ber- muda som erlagts p� inkomsten. (b) Where a resident of Sweden derives income which, in accordance with the provisions of this Agree- ment, shall be taxable only in Bermuda, Sweden may, when deter- mining the graduated rate of Swe- dish tax, take into account the in- come which shall be taxable only in Bermuda. b) Om en person med hemvist i Sverige f�rv�rvar inkomst som en- ligt best�mmelserna i detta avtal be- skattas endast i Bermuda, f�r Sverige vid best�mmandet av svensk pro- gressiv skatt beakta s�dan inkomst som beskattas endast i Bermuda. </div> <div id="page9-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2009:1119 Article 12 Mutual agreement procedure 1. Where an individual considers that the actions of one or both of the Parties result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those Parties, present his case to the competent authority of the Party of which he is a resident. The case must be presented within three years from the first notification of the action re- sulting in taxation not in accordance with the provisions of the Agree- ment. Artikel 12 F�rfarandet vid �msesidig �verenskommelse 1. Om en fysisk person anser att en part eller b�da parterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot best�mmelserna i detta avtal, kan han, utan att det p�- verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa parters interna r�ttsordning, l�gga fram saken f�r den beh�riga myndigheten i den part d�r han har hemvist. Saken ska l�ggas fram inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vet- skap om den �tg�rd som givit upp- hov till beskattning som strider mot best�mmelserna i avtalet. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not it- self able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the compe- tent authority of the other Party, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstan- ding any time limits in the domestic law of the Parties. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en till- fredsst�llande l�sning, ska myndig- heten s�ka avg�ra saken genom �m- sesidig �verenskommelse med den beh�riga myndigheten i den andra parten i syfte att undvika beskattning som strider mot avtalet. �verens- kommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i parternas interna lagstiftning. 3. The competent authorities of the Parties shall endeavour to re- solve by mutual agreement any diffi- culties or doubts arising as to the interpretation or application of the Agreement. 3. Parternas beh�riga myndigheter ska genom �msesidig �verenskom- melse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. 4. The competent authorities of the Parties may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. 4. Parternas beh�riga myndigheter ska tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verens- kommelse i den mening som avses i f�reg�ende punkter. </div> <div id="page10-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2009:1119 Article 13 Entry into force 1. Each of the Parties shall notify the other in writing of the comple- tion of the procedures required by its law for the entry into force of this Agreement. Artikel 13 Ikrafttr�dande 1. Vardera parten ska skriftligen underr�tta den andra parten om n�r de �tg�rder vidtagits enligt respek- tive parts lagstiftning som kr�vs f�r att detta avtal ska tr�da i kraft. 2. The Agreement shall enter into force on the thirtieth day after the re- ceipt of the later of these notifica- tions and shall thereupon have effect 2. Avtalet tr�der i kraft den tretti- onde dagen efter den dag d� den sista av dessa underr�ttelser tas emot och till�mpas (a) in Bermuda: a) i Bermuda: in respect of Bermudian tax, on tax chargeable for any fiscal year of any April beginning on or after the first day of January of the year next following that in which this Agree- ment enters into force; i fr�ga om skatt i Bermuda, p� skatt som tas ut f�r beskattnings�r som b�rjar i april efter den 1 januari det �r som f�ljer n�rmast efter det �r som avtalet tr�der i kraft eller senare, (b) in Sweden: b) i Sverige: (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the date on which the Agreement enters into force; 1) i fr�ga om k�llskatter, p� be- lopp som betalas eller tillgodof�rs den 1 januari det �r som f�ljer n�r- mast efter den dag d� avtalet tr�der i kraft eller senare, (ii) in respect of other taxes on in- come, on taxes chargeable for any tax year beginning on or after the first day of January of the year next following the date on which the Agreement enters into force. 2) i fr�ga om andra skatter p� in- komst, p� skatter som tas ut f�r be- skattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller se- nare. 3. Notwithstanding paragraph 2, this Agreement shall only have ef- fect when the Agreement signed on 16 April 2009 between the Kingdom of Sweden and Bermuda on the ex- change of information with respect to taxes shall have effect. 3. Utan hinder av punkt 2, �r detta avtal endast till�mpligt n�r avtalet mellan Konungariket Sverige och Bermuda om utbyte av upplysningar avseende skatter undertecknat den 16 april 2009 �r till�mpligt. </div> <div id="page11-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2009:1119 Article 14 Termination 1. This Agreement shall remain in force until terminated by a Party. Either Party may terminate the Agreement, through diplomatic channels, by giving written notice of termination at least six months be- fore the end of any calendar year. In such case, the Agreement shall cease to have effect Artikel 14 Upph�rande 1. Detta avtal f�rblir i kraft till dess det s�gs upp av en part. Vardera parten kan s�ga upp avtalet genom att p� diplomatisk v�g l�mna skrift- lig underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r. I h�ndelse av s�dan upp- s�gning upph�r avtalet att g�lla (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the end of the six month period; 1) i fr�ga om k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari det �r som f�ljer n�r- mast efter utg�ngen av sexm�naders- perioden eller senare, (ii) in respect of other taxes on in- come, on taxes chargeable for any tax year beginning on or after the first day of January of the year next following the end of the six month period. 2) i fr�ga om andra skatter p� in- komst, p� skatter som tas ut f�r be- skattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter ut- g�ngen av sexm�nadersperioden eller senare. 2. Notwithstanding paragraph 1, this Agreement will be terminated, without giving notice of termination, on the date of termination of the Agreement signed on 16 April 2009 between the Kingdom of Sweden and Bermuda on the exchange of in- formation with respect to taxes. 2. Utan hinder av punkt 1, upph�r avtalet att g�lla utan underr�ttelse om upps�gning den dag d� avtalet mellan Konungariket Sverige och Bermuda om utbyte av upplysningar avseende skatter undertecknat den 16 april 2009 upph�r att g�lla. In witness whereof the under- signed being duly authorised thereto have signed this Agreement. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta avtal. Done at Washington, this 16 th day of April 2009, in duplicate in the English language. Som skedde i Washington den 16 april 2009, i tv� exemplar p� engelska spr�ket. For the Government of the Kingdom of Sweden Jonas Hafstr�m F�r Konungariket Sveriges regering Jonas Hafstr�m For the Government of Bermuda Paula Ann Cox F�r Bermudas regering Paula Ann Cox </div> <div id="page12-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> Thomson Reuters Professional AB, tel. 08-587 671 00 Edita V�stra Aros, V�ster�s 2009 </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Bermuda f�r
undvikande av dubbelbeskattning av fysiska
personer;

utf�rdad den 19 november 2009.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

1 �

Det avtal mellan Konungariket Sverige och Bermuda f�r undvikande

av dubbelbeskattning av fysiska personer som undertecknades den 16 april
2009 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och fram-
g�r av bilaga till denna lag.

2 �

Avtalets beskattningsregler ska till�mpas endast till den del dessa med-

f�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�re-
ligga.

3 �

Om en person som �r obegr�nsat skattskyldig i Sverige f�rv�rvar in-

komst som enligt best�mmelserna i avtalet beskattas endast i Bermuda, ska
s�dan inkomst inte tas med vid taxeringen i Sverige.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag ska till�mpas
a) i fr�ga om k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 ja-

nuari det �r som n�rmast f�ljer efter den dag d� lagen tr�der i kraft eller se-
nare, och

b) i fr�ga om andra skatter p� inkomst, p� skatter som tas ut f�r beskatt-

nings�r som b�rjar den 1 januari det �r som n�rmast f�ljer efter den dag d�
lagen tr�der i kraft eller senare.

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

1 Prop. 2008/09:222, bet. 2009/10:SkU6, rskr. 2009/10:37.

SFS 2009:1119

Utkom fr�n trycket
den 1 december 2009

SFS 2009:1119

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE
KINGDOM OF SWEDEN AND
BERMUDA FOR THE AVOID-
ANCE OF DOUBLE TAXATION
ON INDIVIDUALS

AVTAL MELLAN KONUNGA-
RIKET SVERIGE OCH BER-
MUDA F�R UNDVIKANDE AV
DUBBELBESKATTNING AV FY-
SISKA PERSONER

The Government of the Kingdom

of Sweden and the Government of
Bermuda, desiring to conclude an
Agreement for the avoidance of
double taxation on individuals with
respect to taxes on income, have
agreed as follows:

Konungariket Sveriges regering

och Bermudas regering, som �nskar
ing� ett avtal f�r undvikande av dub-
belbeskattning av fysiska personer
betr�ffande skatter p� inkomst, har
kommit �verens om f�ljande:

Article 1

Individuals covered

This Agreement shall apply to in-

dividuals who are residents of one or
both of the Parties.

Artikel 1

Fysiska personer p� vilka avtalet
till�mpas

Detta avtal ska till�mpas p�

fysiska personer som har hemvist i
en part eller i b�da parterna.

Article 2

Taxes covered

1. The existing taxes to which the

Agreement shall apply are:

Artikel 2

Skatter som omfattas av avtalet

1. De f�r n�rvarande utg�ende

skatterna p� vilka detta avtal till�m-
pas �r:

(a) in the case of Bermuda: any

tax imposed by Bermuda which is
substantially similar to the existing
taxes of Sweden to which this
Agreement applies, but does not in-
clude payroll tax

(hereinafter referred to as Ber-

mudian tax);

a) i Bermuda: varje skatt som tas

ut i Bermuda och som �r av i huvud-
sak likartat slag som de f�r n�rvaran-
de utg�ende skatterna i Sverige p�
vilka detta avtal till�mpas, men som
inte inbegriper skatt p� l�neutbetal-
ningar

(i det f�ljande ben�mnda skatt i

Bermuda),

(b) in the case of Sweden:

b) i Sverige:

(i) the national income tax (den

statliga inkomstskatten);

1) den statliga inkomstskatten,

(ii) the income tax on non-

residents (den s�rskilda inkomstskat-
ten f�r utomlands bosatta);

2) den s�rskilda inkomstskatten

f�r utomlands bosatta,

(iii) the income tax on non-

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

3) den s�rskilda inkomstskatten

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

SFS 2009:1119

(iv) the municipal income tax (den

kommunala inkomstskatten)

(hereinafter referred to as

Swedish tax).

4) den kommunala inkomstskatten

(i det f�ljande ben�mnda svensk

skatt).

2. The Agreement shall apply also

to any identical or substantially simi-
lar taxes that are imposed after the
date of signature of the Agreement
in addition to, or in place of, the
existing taxes. The competent au-
thorities of the Parties shall notify
each other of any significant changes
that have been made in their taxation
laws concerning individuals.

2. Avtalet till�mpas �ven p� skat-

ter av samma eller i huvudsak likar-
tat slag, som efter undertecknandet
av avtalet tas ut vid sidan av eller i
st�llet f�r de f�r n�rvarande utg�en-
de skatterna. Parternas beh�riga
myndigheter ska meddela varandra
de v�sentliga �ndringar som gjorts i
respektive skattelagstiftning betr�f-
fande fysiska personer.

Article 3

General definitions

1. For the purposes of this Agree-

ment, unless the context otherwise
requires:

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ran-

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

(a) the term a Party means Ber-

muda or Sweden, as the context re-
quires; the term Parties means
Bermuda and Sweden;

a) en part avser Bermuda eller

Sverige, beroende p� samman-
hanget; parterna avser Bermuda
och Sverige,

(b) the term Bermuda means the

Islands of Bermuda;

b) Bermuda avser Bermuda-

�arna,

Kingdom of Sweden and, when used
in a geographical sense, includes the
national territory, the territorial sea
of Sweden as well as other maritime
areas over which Sweden in accor-
dance with international law exerci-
ses sovereign rights or jurisdiction;

c) Sverige avser Konungariket

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

(d) the term competent autho-

rity means:

d) beh�rig myndighet avser:

(i) in the case of Bermuda, the

Minister of Finance or an authorised
representative of the Minister;

1) i Bermuda: finansministern

eller dennes befullm�ktigade ombud,

(ii) in the case of Sweden, the

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

2) i Sverige: finansministern,

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

(e) the term enterprise applies to

the carrying on of any business;

e) f�retag avser bedrivandet av

varje form av r�relse,

SFS 2009:1119

(f) the term international traffic

means any transport by a ship or
aircraft operated by an enterprise of
a Party, except when the ship or
aircraft is operated solely between
places in the other Party.

f) internationell trafik avser

transport med skepp eller luftfartyg
som anv�nds av f�retag i en part
utom d� skeppet eller luftfartyget an-
v�nds uteslutande mellan platser i
den andra parten.

2. As regards the application of

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

2. D� en part till�mpar avtalet vid

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

Article 4

Resident

1. For the purposes of this Agree-

ment, the term resident of a Party
means:

Artikel 4

Hemvist

1. Vid till�mpningen av detta avtal

avser uttrycket person med hem-
vist i en part:

(a) in Sweden in respect of an in-

dividual any individual who, under
the laws of Sweden, is liable to tax
therein by reason of his domicile,
residence or any other criterion of a
similar nature. This term, however,
does not include an individual who
is liable to tax in Sweden in respect
only of income from sources in
Sweden;

a) i Sverige s�vitt avser fysisk per-

son, varje fysisk person som enligt
lagstiftningen i Sverige �r skatt-
skyldig d�r p� grund av domicil, bo-
s�ttning eller annan liknande om-
st�ndighet. Detta uttryck inbegriper
emellertid inte fysisk person som �r
skattskyldig i Sverige endast f�r
inkomst som har k�lla i Sverige,

(b) in Bermuda in respect of an in-

dividual any individual who, under
the laws of Bermuda is ordinarily
resident.

b) i Bermuda s�vitt avser fysisk

person, varje fysisk person som
enligt lagstiftningen i Bermuda �r
stadigvarande bosatt d�r (ordina-
rily resident).

2. Where by reason of the provi-

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

2. D� en fysisk person p� grund av

best�mmelserna i punkt 1 har hem-
vist i b�da parterna, best�ms hans
hemvist p� f�ljande s�tt:

SFS 2009:1119

(a) he shall be deemed to be a resi-

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

a) han anses ha hemvist endast i

den part d�r han har en bostad som
stadigvarande st�r till hans f�rfogan-
de. Om han har en s�dan bostad i b�-
da parterna, anses han ha hemvist
endast i den part med vilken hans
personliga och ekonomiska f�rbin-
delser �r starkast (centrum f�r
levnadsintressena),

(b) if the Party in which he has his

centre of vital interests cannot be de-
termined, or if he has not a perma-
nent home available to him in either
Party, he shall be deemed to be a re-
sident only of the Party in which he
has an habitual abode;

b) om det inte kan avg�ras i vilken

part han har centrum f�r sina lev-
nadsintressen eller om han inte i n�-
gondera parten har en bostad som
stadigvarande st�r till hans f�rfogan-
de, anses han ha hemvist endast i den
part d�r han stadigvarande vistas,

both Parties or in neither of them, the
competent authorities of the Parties
shall settle the question by mutual
agreement.

c) om han stadigvarande vistas i

b�da parterna eller inte vistas stadig-
varande i n�gon av dem, ska de be-
h�riga myndigheterna avg�ra fr�gan
genom �msesidig �verenskommelse.

Article 5

Income from employment

1. Subject to the provisions of

Articles 6, 7, 8 and 9, salaries, wages
and other similar remuneration deri-
ved by a resident of a Party in re-
spect of an employment shall be tax-
able only in that Party unless the em-
ployment is exercised in the other
Party. If the employment is so exer-
cised, such remuneration as is deri-
ved therefrom may be taxed in that
other Party.

Artikel 5

Enskild tj�nst

1. Om inte best�mmelserna i artik-

larna 6, 7, 8 och 9 f�ranleder annat,
beskattas l�n och annan liknande er-
s�ttning som person med hemvist i
en part uppb�r p� grund av anst�ll-
ning, endast i denna part, s�vida ar-
betet inte utf�rts i den andra parten.
Om arbetet utf�rts i denna andra
part, f�r ers�ttning som uppb�rs f�r
arbetet beskattas d�r.

2. Notwithstanding the provisions

of paragraph 1, remuneration deri-
ved by a resident of a Party in re-
spect of an employment exercised in
the other Party shall be taxable only
in the first-mentioned Party if:

2. Utan hinder av best�mmelserna

i punkt 1, beskattas ers�ttning som
person med hemvist i en part uppb�r
f�r arbete som utf�rts i den andra
parten, endast i den f�rstn�mnda par-
ten, om

(a) the recipient is present in the

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

a) mottagaren vistas i den andra

parten under tidsperiod eller tids-
perioder som sammanlagt inte �ver-
stiger 183 dagar under en tolv-
m�nadsperiod som b�rjar eller slu-
tar under beskattnings�ret i fr�ga,
och

SFS 2009:1119

(b) the remuneration is paid by, or

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

b) ers�ttningen betalas av arbets-

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

by a fixed place of business through
which the business is wholly or
partly carried on which the employer
has in the other Party.

c) ers�ttningen inte belastar en

stadigvarande plats f�r aff�rsverk-
samhet som arbetsgivaren har i den
andra parten och fr�n vilken verk-
samheten helt eller delvis bedrivs.

3. Notwithstanding the preceding

provisions of this Article, remunera-
tion derived in respect of an employ-
ment exercised aboard a ship or
aircraft operated in international traf-
fic by an enterprise of a Party, may
be taxed in that Party.

3. Utan hinder av f�reg�ende be-

st�mmelser i denna artikel f�r ers�tt-
ning f�r arbete, som utf�rs ombord
p� skepp eller luftfartyg som an-
v�nds i internationell trafik av ett
f�retag i en part, beskattas i denna
part.

Article 6

Directors fees

Directors fees and other similar

payments derived by a resident of a
Party in his capacity as a member of
the board of directors of a company
which is a resident of the other Party
may be taxed in that other Party.

Artikel 6

Styrelsearvode

Styrelsearvode och annan lik-

nande ers�ttning, som person med
hemvist i en part uppb�r i egenskap
av medlem i styrelse i bolag med
hemvist i den andra parten, f�r be-
skattas i denna andra part.

Article 7

Artistes and sportsmen

1. Income derived by a resident of

a Party as an entertainer, such as a
theatre, motion picture, radio or tele-
vision artiste, or a musician, or as a
sportsman, from his personal activi-
ties as such exercised in the other
Party, may be taxed in that other
Party.

Artikel 7

Artister och sportut�vare

1. Inkomst, som en person med

hemvist i en part f�rv�rvar genom
sin personliga verksamhet i den
andra parten i egenskap av artist, s�-
som teater- eller filmsk�despelare,
radio- eller televisionsartist eller mu-
siker, eller i egenskap av sportut�va-
re, f�r beskattas i denna andra part.

2. Where income in respect of per-

sonal activities exercised by an
entertainer or a sportsman in his ca-
pacity as such accrues not to the en-
tertainer or sportsman himself but to
another individual or legal entity,
that income may be taxed in the
Party in which the activities of the
entertainer or sportsman are exer-
cised.

2. I fall d� inkomst genom person-

lig verksamhet, som artist eller
sportut�vare ut�var i denna egen-
skap, inte tillfaller artisten eller
sportut�varen sj�lv utan annan
fysisk eller juridisk person, f�r denna
inkomst beskattas i den part d�r
artisten eller sportut�varen ut�var
verksamheten.

SFS 2009:1119

Article 8

Pensions

1. Pensions and other similar

remuneration, disbursements under
the Social Security legislation and
annuities arising in a Party and paid
to a resident of the other Party may
be taxed in the first-mentioned Party.

Artikel 8

Pension

1. Pension och annan liknande er-

s�ttning, utbetalning enligt socialf�r-
s�kringslagstiftningen och livr�nta,
vilka h�rr�r fr�n en part och betalas
till en person med hemvist i den an-
dra parten, f�r beskattas i den f�rst-
n�mnda parten.

2. The term annuity means a

stated sum payable periodically at
stated times during life or during a
specified or ascertainable period of
time under an obligation to make the
payments in return for adequate and
full consideration in money or mo-
neys worth.

2. Med uttrycket livr�nta f�rst�s

ett fastst�llt belopp, som betalas
periodiskt p� fastst�llda tider under
en persons livstid eller under angi-
ven eller fastst�llbar tidsperiod och
som utg�r p� grund av f�rpliktelse
att verkst�lla dessa utbetalningar
som ers�ttning f�r d�remot svarande
vederlag i pengar eller pengars v�r-
de.

Article 9

Government service

1. (a) Salaries, wages and other si-

milar remuneration, other than a
pension, paid by a Party or a political
subdivision or a statutory body or a
local authority thereof to an indivi-
dual in respect of services rendered
to that Party or subdivision or body
or authority shall be taxable only in
that Party.

Artikel 9

Offentlig tj�nst

1. a) L�n och annan ers�ttning,

med undantag f�r pension, som beta-
las av en part, en av dess politiska
underavdelningar, offentligr�ttsliga
organ eller lokala myndigheter till
fysisk person p� grund av arbete som
utf�rts i denna parts, underavdel-
nings, organs eller myndighets
tj�nst, beskattas endast i denna part.

(b) However, such salaries, wages

and other similar remuneration shall
be taxable only in the other Party if
the services are rendered in that
Party and the individual is a resident
of that Party who did not become a
resident of that Party solely for the
purpose of rendering the services.

b) S�dan l�n och annan liknande

ers�ttning beskattas emellertid
endast i den andra parten om arbetet
utf�rts i denna andra part och perso-
nen i fr�ga har hemvist i denna part
och inte fick hemvist i denna part
uteslutande f�r att utf�ra arbetet.

2. The provisions of Articles 5, 6

and 7 shall apply to salaries, wages,
and other similar remuneration in
respect of services rendered in con-
nection with a business carried on by
a Party or a political subdivision or a
statutory body or a local authority
thereof.

2. Best�mmelserna i artiklarna 5,

6 och 7 till�mpas p� l�n och annan
liknande ers�ttning som betalas p�
grund av arbete som utf�rts i sam-
band med r�relse som bedrivs av en
part, en av dess politiska underavdel-
ningar, offentligr�ttsliga organ eller
lokala myndigheter.

SFS 2009:1119

Article 10

Students

Payments which a student or busi-

ness apprentice who is or was imme-
diately before visiting a Party a resi-
dent of the other Party and who is
present in the first-mentioned Party
solely for the purpose of his educa-
tion or training receives for the pur-
pose of his maintenance, education
or training shall not be taxed in that
Party, provided that such payments
arise from sources outside that Party.

Artikel 10

Studerande

Studerande eller aff�rspraktikant,

som har eller omedelbart f�re vis-
telse i en part hade hemvist i den an-
dra parten och som vistas i den f�rst-
n�mnda parten uteslutande f�r sin
undervisning eller praktik, beskattas
inte i denna part f�r belopp som han
erh�ller f�r sitt uppeh�lle, sin under-
visning eller praktik, under f�ruts�tt-
ning att beloppen h�rr�r fr�n k�lla
utanf�r denna part.

Article 11

Elimination of double taxation

1. In Bermuda double taxation

shall be avoided in accordance with
the laws of Bermuda.

Artikel 11

Undanr�jande av dubbelbeskattning

1. I Bermuda ska dubbelbeskatt-

ning undanr�jas i enlighet med lag-
stiftningen i Bermuda.

2. In Sweden double taxation shall

be avoided as follows:

2. I Sverige ska dubbelbeskattning

undanr�jas p� f�ljande s�tt:

(a) Where a resident of Sweden

derives income which under the laws
of Bermuda and in accordance with
the provisions of this Agreement
may be taxed in Bermuda, Sweden
shall allow subject to the provi-
sions of the laws of Sweden concer-
ning credit for foreign tax (as it may
be amended from time to time with-
out changing the general principle
hereof) as a deduction from the tax
on such income, an amount equal to
the Bermudian tax paid in respect of
such income.

a) Om en person med hemvist i

Sverige f�rv�rvar inkomst som en-
ligt lagstiftningen i Bermuda och i
enlighet med best�mmelserna i detta
avtal f�r beskattas i Bermuda, ska
Sverige med beaktande av best�m-
melserna i svensk lagstiftning betr�f-
fande avr�kning av utl�ndsk skatt
(�ven i den lydelse de kan f� genom
att �ndras utan att den allm�nna
princip som anges h�r �ndras) fr�n
den svenska skatten avr�kna ett be-
lopp motsvarande skatten i Ber-
muda som erlagts p� inkomsten.

(b) Where a resident of Sweden

derives income which, in accordance
with the provisions of this Agree-
ment, shall be taxable only in
Bermuda, Sweden may, when deter-
mining the graduated rate of Swe-
dish tax, take into account the in-
come which shall be taxable only in
Bermuda.

b) Om en person med hemvist i

Sverige f�rv�rvar inkomst som en-
ligt best�mmelserna i detta avtal be-
skattas endast i Bermuda, f�r Sverige
vid best�mmandet av svensk pro-
gressiv skatt beakta s�dan inkomst
som beskattas endast i Bermuda.

SFS 2009:1119

Article 12

Mutual agreement procedure

1. Where an individual considers

that the actions of one or both of the
Parties result or will result for him in
taxation not in accordance with the
provisions of this Agreement, he
may, irrespective of the remedies
provided by the domestic law of
those Parties, present his case to the
competent authority of the Party of
which he is a resident. The case must
be presented within three years from
the first notification of the action re-
sulting in taxation not in accordance
with the provisions of the Agree-
ment.

Artikel 12

F�rfarandet vid �msesidig
�verenskommelse

1. Om en fysisk person anser att

en part eller b�da parterna vidtagit
�tg�rder som f�r honom medf�r eller
kommer att medf�ra beskattning
som strider mot best�mmelserna i
detta avtal, kan han, utan att det p�-
verkar hans r�tt att anv�nda sig av de
r�ttsmedel som finns i dessa parters
interna r�ttsordning, l�gga fram
saken f�r den beh�riga myndigheten
i den part d�r han har hemvist. Saken
ska l�ggas fram inom tre �r fr�n den
tidpunkt d� personen i fr�ga fick vet-
skap om den �tg�rd som givit upp-
hov till beskattning som strider mot
best�mmelserna i avtalet.

2. The competent authority shall

endeavour, if the objection appears
to it to be justified and if it is not it-
self able to arrive at a satisfactory
solution, to resolve the case by
mutual agreement with the compe-
tent authority of the other Party, with
a view to the avoidance of taxation
which is not in accordance with the
Agreement. Any agreement reached
shall be implemented notwithstan-
ding any time limits in the domestic
law of the Parties.

2. Om den beh�riga myndigheten

finner inv�ndningen grundad men
inte sj�lv kan f� till st�nd en till-
fredsst�llande l�sning, ska myndig-
heten s�ka avg�ra saken genom �m-
sesidig �verenskommelse med den
beh�riga myndigheten i den andra
parten i syfte att undvika beskattning
som strider mot avtalet. �verens-
kommelse som tr�ffats genomf�rs
utan hinder av tidsgr�nser i parternas
interna lagstiftning.

3. The competent authorities of

the Parties shall endeavour to re-
solve by mutual agreement any diffi-
culties or doubts arising as to the
interpretation or application of the
Agreement.

3. Parternas beh�riga myndigheter

ska genom �msesidig �verenskom-
melse s�ka avg�ra sv�righeter eller
tvivelsm�l som uppkommer i fr�ga
om tolkningen eller till�mpningen av
avtalet.

4. The competent authorities of

the Parties may communicate with
each other directly for the purpose of
reaching an agreement in the sense
of the preceding paragraphs.

4. Parternas beh�riga myndigheter

ska tr�da i direkt f�rbindelse med
varandra i syfte att tr�ffa �verens-
kommelse i den mening som avses i
f�reg�ende punkter.

SFS 2009:1119

Article 13

Entry into force

1. Each of the Parties shall notify

the other in writing of the comple-
tion of the procedures required by its
law for the entry into force of this
Agreement.

Artikel 13

Ikrafttr�dande

1. Vardera parten ska skriftligen

underr�tta den andra parten om n�r
de �tg�rder vidtagits enligt respek-
tive parts lagstiftning som kr�vs f�r
att detta avtal ska tr�da i kraft.

2. The Agreement shall enter into

force on the thirtieth day after the re-
ceipt of the later of these notifica-
tions and shall thereupon have effect

2. Avtalet tr�der i kraft den tretti-

onde dagen efter den dag d� den
sista av dessa underr�ttelser tas emot
och till�mpas

(a) in Bermuda:

a) i Bermuda:

in respect of Bermudian tax, on

tax chargeable for any fiscal year of
any April beginning on or after the
first day of January of the year next
following that in which this Agree-
ment enters into force;

i fr�ga om skatt i Bermuda, p�

skatt som tas ut f�r beskattnings�r
som b�rjar i april efter den 1 januari
det �r som f�ljer n�rmast efter det �r
som avtalet tr�der i kraft eller senare,

(b) in Sweden:

b) i Sverige:

(i) in respect of taxes withheld at

source, for amounts paid or credited
on or after the first day of January of
the year next following the date on
which the Agreement enters into
force;

1) i fr�ga om k�llskatter, p� be-

lopp som betalas eller tillgodof�rs
den 1 januari det �r som f�ljer n�r-
mast efter den dag d� avtalet tr�der i
kraft eller senare,

(ii) in respect of other taxes on in-

come, on taxes chargeable for any
tax year beginning on or after the
first day of January of the year next
following the date on which the
Agreement enters into force.

2) i fr�ga om andra skatter p� in-

komst, p� skatter som tas ut f�r be-
skattnings�r som b�rjar den 1 januari
det �r som f�ljer n�rmast efter den
dag d� avtalet tr�der i kraft eller se-
nare.

3. Notwithstanding paragraph 2,

this Agreement shall only have ef-
fect when the Agreement signed on
16 April 2009 between the Kingdom
of Sweden and Bermuda on the ex-
change of information with respect
to taxes shall have effect.

3. Utan hinder av punkt 2, �r detta

avtal endast till�mpligt n�r avtalet
mellan Konungariket Sverige och
Bermuda om utbyte av upplysningar
avseende skatter undertecknat den
16 april 2009 �r till�mpligt.

SFS 2009:1119

Article 14

Termination

1. This Agreement shall remain in

force until terminated by a Party.
Either Party may terminate the
Agreement, through diplomatic
channels, by giving written notice of
termination at least six months be-
fore the end of any calendar year. In
such case, the Agreement shall cease
to have effect

Artikel 14

Upph�rande

1. Detta avtal f�rblir i kraft till

dess det s�gs upp av en part. Vardera
parten kan s�ga upp avtalet genom
att p� diplomatisk v�g l�mna skrift-
lig underr�ttelse h�rom minst sex
m�nader f�re utg�ngen av n�got
kalender�r. I h�ndelse av s�dan upp-
s�gning upph�r avtalet att g�lla

(i) in respect of taxes withheld at

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

1) i fr�ga om k�llskatter, p�

belopp som betalas eller tillgodof�rs
den 1 januari det �r som f�ljer n�r-
mast efter utg�ngen av sexm�naders-
perioden eller senare,

(ii) in respect of other taxes on in-

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

2) i fr�ga om andra skatter p� in-

komst, p� skatter som tas ut f�r be-
skattnings�r som b�rjar den 1 januari
det �r som f�ljer n�rmast efter ut-
g�ngen av sexm�nadersperioden
eller senare.

2. Notwithstanding paragraph 1,

this Agreement will be terminated,
without giving notice of termination,
on the date of termination of the
Agreement signed on 16 April 2009
between the Kingdom of Sweden
and Bermuda on the exchange of in-
formation with respect to taxes.

2. Utan hinder av punkt 1, upph�r

avtalet att g�lla utan underr�ttelse
om upps�gning den dag d� avtalet
mellan Konungariket Sverige och
Bermuda om utbyte av upplysningar
avseende skatter undertecknat den
16 april 2009 upph�r att g�lla.

In witness whereof the under-

signed being duly authorised thereto
have signed this Agreement.

Till bekr�ftelse h�rav har under-

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

Done at Washington, this 16

th day

of April 2009, in duplicate in the
English language.

Som skedde i Washington den

16 april 2009, i tv� exemplar p�
engelska spr�ket.

For the Government of the Kingdom
of Sweden

Jonas Hafstr�m

F�r Konungariket Sveriges regering

Jonas Hafstr�m

For the Government of Bermuda

Paula Ann Cox

F�r Bermudas regering

Paula Ann Cox

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

Edita V�stra Aros, V�ster�s 2009

;

Viktiga lagar inom skatterätten

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