SFS 2009:1124 Lag om avtal mellan Sverige och Guernsey om utbyte av upplysningar i skatteärenden

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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 Guernsey om utbyte av upplysningar i skatte�renden; utf�rdad den 19 november 2009. Enligt riksdagens beslut 1 f�reskrivs f�ljande. Det avtal om utbyte av upplysningar i skatte�renden som Konungariket Sverige och Guernsey undertecknade den 28 oktober 2008 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilaga till denna lag. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag ska till�mpas f�r beskattnings�r som b�rjar den 1 januari �ret efter det �r d� lagen tr�der i kraft eller senare eller, om beskattnings�r sak- nas, p� skatt som tas ut den 1 januari �ret efter det �r d� lagen tr�der i kraft eller senare. I �renden som utg�r skattebrotts�renden enligt avtalet ska lagen dock till�mpas fr�n och med ikrafttr�dandet. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2008/09:209, bet. 2009/10:SkU5, rskr. 2009/10:36. SFS 2009:1124 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 2009:1124 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE STATES OF GUERNSEY FOR THE EXCHANGE OF IN- FORMATION RELATING TO TAX MATTERS AVTAL MELLAN KONUNGA- RIKET SVERIGE OCH GUERNSEY OM UTBYTE AV UPPLYSNINGAR I SKATTE- �RENDEN Whereas the Government of the Kingdom of Sweden and the States of Guernsey (the Parties) recog- nize that present legislation in Guernsey already provides for coop- eration and the exchange of informa- tion in criminal matters; D� Konungariket Sveriges reger- ing och Guernseys regering (par- terna) konstaterar att den g�llande lagstiftningen i Guernsey redan m�j- ligg�r samarbete och utbyte av infor- mation i brottm�l, Now, therefore, the Parties have agreed to conclude the following Agreement which contains obliga- tions on the part of the Parties only: har parterna kommit �verens om att ing� f�ljande avtal, vilket medf�r skyldigheter endast f�r parterna: Article 1 Scope of the Agreement The Parties shall provide assist- ance through exchange of informa- tion that is foreseeably relevant to the administration and enforcement of the domestic laws of the Parties concerning taxes covered by this Agreement, including information that is foreseeably relevant to the de- termination, assessment, recovery and enforcement or collection of tax with respect to persons subject to such taxes, or to the investigation of tax matters or the criminal prosecu- tion of tax matters in relation to such persons. A requested Party is not obliged to provide information which is neither held by its authori- ties nor in the possession of nor ob- tainable by persons who are within its territorial jurisdiction. The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applica- Artikel 1 Avtalets till�mpningsomr�de Parterna ska bitr�da varandra med handr�ckning genom utbyte av upp- lysningar som kan antas vara rele- vanta vid till�mpning och verkst�l- lighet av parternas interna lagstift- ning r�rande skatter som omfattas av detta avtal, d�ri inbegripet uppgifter som kan antas vara relevanta f�r fastst�llande, taxering eller uppb�rd samt f�r indrivning eller verkst�llig- het betr�ffande skatter i fr�ga om personer som �r skattskyldiga till s�- dana skatter eller f�r utredning eller �tal i skatte�renden i fr�ga om s�da- na personer. Den anmodade parten �r inte skyldig att l�mna upplysningar som varken innehas av dess myndig- heter eller innehas av eller �r till- g�ngliga f�r personer inom dess ju- risdiktion. De r�ttigheter som till- kommer personer enligt den anmo- dade partens lagstiftning eller administrativa praxis f�rblir till�mp- </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 2009:1124 ble to the extent that they do not un- duly prevent or delay effective ex- change of information. liga i den utstr�ckning de inte otill- b�rligt hindrar eller f�rdr�jer ett ef- fektivt utbyte av upplysningar. Article 2 Taxes covered 1. This Agreement shall apply to the following taxes imposed by the Parties: (a) in the case of Guernsey: Artikel 2 Skatter som omfattas av avtalet 1. Detta avtal ska till�mpas p� f�l- jande skatter vilka tas ut av parterna: a) i Guernsey: (i) income tax; and 1) skatt p� inkomst, och (ii) dwellings profits tax; 2) skatt p� vinst vid �verl�telse av fast egendom, (b) in the case of Sweden: b) i Sverige: (i) the national income tax (den statliga inkomstskatten); 1) den statliga inkomstskatten, (ii) the withholding tax on divi- dends (kupongskatten); 2) kupongskatten, (iii) the income tax on non-resi- dents (den s�rskilda inkomstskatten f�r utomlands bosatta); 3) den s�rskilda inkomstskatten f�r utomlands bosatta, (iv) the income tax on non-resi- dent artistes and athletes (den s�r- skilda inkomstskatten f�r utomlands bosatta artister m.fl.); 4) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., (v) the municipal income tax (den kommunala inkomstskatten); 5) den kommunala inkomst- skatten, (vi) the yield tax on pensions funds (avkastningsskatten p� pensionsmedel). 6) avkastningsskatten p� pensions- medel. 2. This Agreement shall apply also to any identical taxes imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. This Agree- ment shall apply also to any substan- tially similar taxes imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes if the Parties so agree. The competent authority of each Party shall notify the other of sub- stantial changes in laws which may affect the obligations of that Party pursuant to this Agreement. 2. Avtalet till�mpas �ven p� skatter av samma slag som efter un- dertecknandet av avtalet tas ut vid si- dan av eller i st�llet f�r de f�r n�rva- rande utg�ende skatterna. Om par- terna avtalar h�rom, till�mpas avtalet �ven p� skatter av i huvudsak likartat slag som efter undertecknandet av avtalet tas ut vid sidan av eller i st�l- let f�r de f�r n�rvarande utg�ende skatterna. Den beh�riga myndighe- ten i vardera parten ska meddela den andra v�sentliga �ndringar som gjorts i dess lagstiftning och som kan p�verka denna parts skyldigheter en- ligt detta avtal. </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 2009:1124 Article 3 Definitions 1. In this Agreement: (a) Guernsey means Guernsey, Alderney and Herm, including the territorial sea adjacent to those is- lands, in accordance with internatio- nal law; Artikel 3 Definitioner 1. I detta avtal: a) avser Guernsey Guernsey, Alderney och Herm, innefattande territorialvattnet i anslutning till dessa �ar i �verensst�mmelse med folkr�tten, (b) Sweden means the Kingdom of Sweden and, when used in a geo- graphical sense, includes the natio- nal 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; b) avser Sverige 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, (c) company means any body corporate or any entity that is treated as a body corporate for tax purposes; c) avser bolag juridisk person eller annan som vid beskattningen behandlas s�som juridisk person, (d) competent authority means, in the case of Guernsey, the Admin- istrator of Income Tax or his dele- gate, and in the case of Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent author- ity for the purposes of this Agree- ment; d) avser beh�rig myndighet, i Guernsey, the Administrator of Income Tax eller dennes ombud och, i Sverige, finansministern, den- nes ombud eller den myndighet �t vilken uppdras att vara beh�rig myn- dighet vid till�mpningen av detta av- tal, (e) criminal laws means all criminal laws designated as such un- der domestic law, irrespective of whether such are contained in the tax laws, the criminal code or other statutes; e) avser strafflagstiftning all strafflagstiftning som ben�mns som s�dan i intern lagstiftning, oberoende av om den innefattas i skattelagstift- ning, strafflagstiftning eller andra f�rfattningar, (f) criminal tax matters means tax matters involving intentional conduct whether before or after the entry into force of this Agreement which is liable to prosecution under the criminal laws of the requesting Party; f) avser skattebrotts�renden skatte�renden som omfattar upps�t- ligt handlande som beg�s f�re eller efter detta avtals ikrafttr�dande, vilket enligt strafflagstiftningen i den anmodande parten kan bli f�rem�l f�r �tal, (g) information gathering measu- res means laws and administrative or judicial procedures enabling the requested Party to obtain and pro- vide the information requested; g) avser �tg�rder f�r att inh�mta upplysningar lagstiftning och admi- nistrativa �tg�rder eller domstols�t- g�rder vilka m�jligg�r f�r den anmo- dade parten att inh�mta och l�mna beg�rda upplysningar, </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 2009:1124 (h) information means any fact, statement, document or record in whatever form; h) avser upplysningar varje om- st�ndighet, meddelande, handling eller protokoll oavsett form, (i) person means a natural per- son, a company or any other body or group of persons; i) avser person fysisk person, bolag och annan personsammanslut- ning, (j) publicly traded company means any company whose principal class of shares is listed on a recogni- sed stock exchange provided its lis- ted shares can be readily purchased or sold by the public. Shares can be purchased or sold by the public if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; j) avser bolag vars aktier �r f�re- m�l f�r allm�n oms�ttning ett bolag vars viktigaste aktieslag �r noterat p� en erk�nd aktieb�rs under f�ruts�tt- ning att dess noterade aktier fritt kan k�pas eller s�ljas av allm�nheten. Aktier kan k�pas eller s�ljas av all- m�nheten om k�p eller f�rs�ljning av aktier inte underf�rst�tt eller ut- tryckligen begr�nsats till en avgr�n- sad krets av investerare, (k) principal class of shares means the class or classes of shares representing a majority of the voting power and value of the company; k) avser viktigaste aktieslag det eller de aktieslag som representerar majoriteten av r�sterna i och v�rdet av bolaget, (l) public collective investment scheme means any scheme or fund, in which the purchase, sale or redemption of shares or other inte- rests is not implicitly or explicitly restricted to a limited group of inves- tors; l) avser publikt kollektivt inves- teringssystem ett system eller en fond i vilken k�p, f�rs�ljning eller inl�sen av aktier eller andra r�ttighe- ter inte underf�rst�tt eller uttryckli- gen begr�nsats till en avgr�nsad krets av investerare, (m) recognised stock exchange means any stock exchange agreed upon by the competent authorities of the Parties; m) avser erk�nd aktieb�rs s�- dan b�rs som parternas beh�riga myndigheter kommit �verens om, (n) requested Party means the Party to this Agreement which is re- quested to provide or has provided information in response to a request; n) avser anmodad part den avtalsslutande part som har anmo- dats att l�mna eller har l�mnat upp- lysningar p� beg�ran, (o) requesting Party means the Party to this Agreement submitting a request for or having received infor- mation from the requested Party; o) avser anmodande part den avtalsslutande part som beg�r eller har tagit emot upplysningar fr�n den anmodade parten, (p) tax means any tax covered by this Agreement. p) avser skatt varje skatt som omfattas av detta avtal. 2. As regards the application of this 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, any meaning under the appli- cable tax laws of that Party prevai- 2. D� en part till�mpar avtalet vid en viss tidpunkt anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som ut- trycket har vid denna tidpunkt enligt den partens lagstiftning och den be- tydelse som uttrycket har enligt till- </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 2009:1124 ling over a meaning given to the term under other laws of that Party. l�mplig skattelagstiftning i denna part �ger f�retr�de framf�r den bety- delse som uttrycket har enligt annan lagstiftning i denna part. Article 4 Exchange of information upon request 1. The competent authority of the requested Party shall provide upon request by the requesting Party in- formation for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the requested Party needs such information for its own tax pur- poses or the conduct being investi- gated would constitute a crime under the laws of the requested Party if it had occurred in the territory of the requested Party. The competent aut- hority of the requesting Party shall only make a request for information pursuant to this Article when it is unable to obtain the requested infor- mation by other means, except where recourse to such means would give rise to disproportionate diffi- culty. Artikel 4 Utbyte av upplysningar p� beg�ran 1. Den beh�riga myndigheten i den anmodade parten ska p� beg�ran av den anmodande parten l�mna upp- lysningar f�r de �ndam�l som anges i artikel 1. S�dana upplysningar ska utbytas utan avseende p� om den an- modade parten har behov av upplys- ningarna f�r sina egna beskattnings- �ndam�l eller p� om det handlande som �r f�rem�l f�r utredning skulle ha utgjort ett brott enligt den anmo- dade partens lagstiftning om det �gt rum inom den anmodade partens territorium. Den beh�riga myndighe- ten i den anmodande parten ska en- dast beg�ra upplysningar enligt denna artikel n�r den inte kan inh�m- ta upplysningarna genom andra �t- g�rder, utom i de fall d� vidtagandet av s�dana �tg�rder skulle medf�ra oproportionerligt stora sv�righeter. 2. If the information in the posses- sion of the competent authority of the requested Party is not sufficient to enable it to comply with the re- quest for information, the requested Party shall use at its own discretion all relevant information gathering measures necessary to provide the requesting Party with the informa- tion requested, notwithstanding that the requested Party may not need such information for its own tax pur- poses. 2. Om de upplysningar som �r till- g�ngliga f�r den beh�riga myndighe- ten i den anmodade parten inte r�cker till f�r att tillm�tesg� en beg�ran om upplysningar, ska den anmodade par- ten utan hinder av att den anmo- dade parten kanske inte har behov av upplysningarna f�r sina egna beskatt- nings�ndam�l efter eget gott- finnande vidta alla relevanta �tg�rder f�r att inh�mta och l�mna de beg�rda upplysningarna till den anmodande parten. 3. If specifically requested by the competent authority of the reques- ting Party, the competent authority of the requested Party shall provide information under this Article, to the extent allowable under its domestic laws, in the form of depositions of 3. Om den beh�riga myndigheten i den anmodande parten s�rskilt beg�r det, ska den beh�riga myndigheten i den anmodade parten i den ut- str�ckning som detta �r till�tet enligt dess interna lagstiftning l�mna upplysningar enligt denna artikel i </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 2009:1124 witnesses and authenticated copies of original records. form av upptagande av vittnesber�t- telser och bestyrkta kopior av hand- lingar. 4. Each Party shall ensure that it has the authority, subject to the terms of Article 1, to obtain and pro- vide, through its competent authority and upon request: 4. Vardera parten ska s�kerst�lla att den har befogenhet att genom sin beh�riga myndighet p� beg�ran, med beaktande av de villkor som anges i artikel 1, inh�mta och l�mna: (a) information held by banks, other financial institutions, and any person, including nominees and trustees, acting in an agency or fidu- ciary capacity; a) upplysningar som innehas av banker, andra finansiella institutioner och annan person, d�ri inbegripet ombud och trustf�rvaltare som age- rar i egenskap av representant eller f�rvaltare, (b) (i) information regarding the legal and beneficial ownership of companies, partnerships, founda- tions and other persons, including in the case of collective investment schemes, information on shares, units and other interests; b) 1) upplysningar om de legala och verkliga �garf�rh�llandena i bolag, handelsbolag, stiftelser och andra personer, d�ri inbegripet i fr�- ga om kollektiva investeringssystem, upplysningar om aktier, andelar och andra r�ttigheter, (ii) in the case of trusts, informa- tion on settlors, trustees, protectors and beneficiaries; and in the case of foundations, information on foun- ders, members of the foundation council and beneficiaries. 2) i fr�ga om truster, upplysningar om stiftare, f�rvaltare, protectors och f�rm�nstagare, och i fr�ga om stiftelser, upplysningar om stiftare, medlemmar av styrelsen och f�r- m�nstagare. Further, this Agreement does not create an obligation for a Party to obtain or provide ownership infor- mation with respect to publicly tra- ded companies or public collective investment schemes, unless such in- formation can be obtained without giving rise to disproportionate diffi- culties. Detta avtal medf�r inte skyldighet f�r en part att inh�mta eller l�mna upplysningar om �garf�rh�llanden i bolag vars aktier �r f�rem�l f�r all- m�n oms�ttning eller publika kollek- tiva investeringssystem, s�vida inte s�dana upplysningar kan inh�mtas utan att det medf�r oproportionerligt stora sv�righeter. 5. Any request for information shall be formulated with the greatest detail possible and shall specify in writing: 5. Varje beg�ran om upplysningar ska vara skriftlig och utformad s� ut- f�rligt som m�jligt med uppgift om: (a) the identity of the person un- der examination or investigation; a) identiteten p� den person som �r f�rem�l f�r utredning eller under- s�kning, (b) the period for which the infor- mation is requested; b) f�r vilken tidsperiod upp- lysningar beg�rs, (c) the nature of the information requested and the form in which the requesting Party would prefer to re- ceive it; c) de beg�rda upplysningarnas be- skaffenhet och den form i vilken den anmodande parten �nskar att upp- lysningarna ska l�mnas, </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 2009:1124 (d) the tax purpose for which the information is sought; d) det beskattnings�ndam�l f�r vil- ket upplysningarna efterfr�gas, (e) the reasons for believing that the information requested is fore- seeably relevant to tax administra- tion and enforcement of the reques- ting Party, with respect to the person identified in subparagraph (a) of this paragraph; e) sk�len f�r att anta att de beg�rda upplysningarna kan antas vara rele- vanta i den anmodande parten vid till�mpning eller verkst�llighet av skattelagstiftningen i fr�ga om den person som anges i a) i denna punkt, (f) grounds for believing that the information requested is held in the requested Party or is in the posses- sion of or obtainable by a person within the jurisdiction of the re- quested Party; f) sk�len f�r att anta att de beg�rda upplysningarna finns i den anmodade parten eller innehas av eller �r till- g�ngliga f�r en person inom den an- modade partens territorium, (g) to the extent known, the name and address of any person believed to be in possession or control of the information requested; g) s�vitt det �r k�nt, namn och adress p� person som kan antas inneha eller kontrollera de beg�rda upplysningarna, (h) a statement that the request is in conformity with the laws and ad- ministrative practices of the reques- ting Party, that if the requested infor- mation was within the jurisdiction of the requesting Party then the compe- tent authority of the requesting Party would be able to obtain the informa- tion under the laws of the requesting Party or in the normal course of ad- ministrative practice and that it is in conformity with this Agreement; h) uppgift om att beg�ran �r i �ver- ensst�mmelse med lagstiftning och administrativ praxis i den anmo- dande parten och att den beh�riga myndigheten i den anmodande par- ten om de beg�rda upplysningarna fanns inom denna parts jurisdiktion skulle kunna inh�mta upplysningarna enligt lagstiftning eller sedvanliga administrativa praxis i den anmo- dande parten samt att beg�ran �r i �verensst�mmelse med detta avtal, (i) a statement that the requesting Party has pursued all means availa- ble in its own territory to obtain the information, except those that would give rise to disproportionate diffi- culty. i) uppgift om att den anmodande parten har vidtagit alla �tg�rder f�r att inh�mta upplysningarna som st�r till dess f�rfogande inom dess eget territorium, utom s�dana �tg�rder som skulle medf�ra oproportionerligt stora sv�righeter. 6. The competent authority of the requested Party shall acknowledge receipt of the request to the compe- tent authority of the requesting Party and shall use its best endeavours to forward the requested information to the requesting Party as soon as pos- sible. 6. Den beh�riga myndigheten i den anmodade parten ska till den be- h�riga myndigheten i den anmo- dande parten bekr�fta mottagandet av beg�ran och ska bem�da sig om att snarast m�jligt l�mna de beg�rda upplysningarna till den anmodande parten. </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 2009:1124 Article 5 Tax examinations abroad 1. With reasonable notice, the requesting Party may request that the requested Party allow representati- ves of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the written consent of the individuals or other persons con- cerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the in- tended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the re- questing Party to attend a tax exami- nation in the territory of the re- quested Party. Artikel 5 Utomlands utf�rda skatteutredningar 1. Den anmodande parten f�r med sk�ligt varsel beg�ra att den anmo- dade parten till�ter att f�retr�dare f�r den beh�riga myndigheten i den an- modande parten n�rvarar i den an- modade parten i den utstr�ckning som detta �r till�tet enligt dess interna lagstiftning f�r att h�ra fysiska personer och granska hand- lingar efter skriftligt medgivande av de personer som ber�rs. Den beh�ri- ga myndigheten i den anmodande parten ska meddela den beh�riga myndigheten i den anmodade parten om tid och plats f�r det planerade m�tet med personerna i fr�ga. 2. P� beg�ran av den beh�riga myndigheten i den anmodande par- ten kan den beh�riga myndigheten i den anmodade parten till�ta att f�re- tr�dare f�r den beh�riga myndighe- ten i den anmodande parten �r n�rva- rande vid skatteutredning p� den an- modade partens territorium. 3. If the request referred to in paragraph 2 is granted, the compe- tent authority of the requested Party conducting the examination shall, as soon as possible, notify the compe- tent authority of the requesting Party of the time and place of the examina- tion, the authority or person authori- sed to carry out the examination and the procedures and conditions requi- red by the requested Party for the conduct of the examination. All de- cisions regarding the conduct of the examination shall be made by the re- quested Party conducting the exami- nation. 3. Bifalls en beg�ran enligt punkt 2 ska den beh�riga myndighe- ten i den anmodade parten som utf�r utredningen snarast m�jligt meddela den beh�riga myndigheten i den anmodande parten om tid och plats f�r utredningen, den myndighet el- ler person som bemyndigats att utf�- ra utredningen samt de f�rfaranden och villkor som den anmodade par- ten fastst�llt f�r utf�randet av utred- ningen. Alla beslut betr�ffande ut- f�randet av utredningen ska fattas av den anmodade parten som utf�r ut- redningen. Article 6 Possibility of declining a request 1. The competent authority of the requested Party may decline to as- sist: Artikel 6 M�jlighet att avsl� beg�ran 1. Den beh�riga myndigheten i den anmodade parten f�r avsl� en be- g�ran </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 2009:1124 (a) where the request is not made in conformity with this Agreement; a) n�r beg�ran inte gjorts i �ver- ensst�mmelse med detta avtal, (b) where the requesting Party has not pursued all means available in its own territory to obtain the informa- tion, except where recourse to such means would give rise to dispropor- tionate difficulty; or b) n�r den anmodande parten inte har vidtagit alla de �tg�rder f�r att inh�mta upplysningarna som st�r till dess f�rfogande inom dess eget terri- torium, utom i de fall d� vidtagandet av s�dana �tg�rder skulle medf�ra oproportionerligt stora sv�righeter, eller (c) where the disclosure of the in- formation requested would be cont- rary to public policy (ordre public). c) n�r l�mnandet av de beg�rda upplysningarna skulle strida mot all- m�nna h�nsyn (ordre public). 2. This Agreement shall not im- pose upon a requested Party any obligation to provide items subject to legal privilege, or any trade, busi- ness, industrial, commercial or pro- fessional secret or trade process, pro- vided that information described in paragraph 4 of Article 4 shall not by reason of that fact alone be treated as such a secret or trade process. 2. Detta avtal ska inte medf�ra skyldighet f�r den anmodade parten att l�mna upplysningar som omfattas av tystnadsplikt i samband med juri- disk r�dgivning eller handels-, aff�rs-, industri- eller yrkeshemlig- het eller kommersiell hemlighet eller i n�ringsverksamhet nyttjat f�rfa- ringss�tt, med f�rbeh�ll f�r att upp- lysningar inte ska anses utg�ra s�dan hemlighet eller s�dant f�rfaringss�tt endast p� grund av att de �r s�dana som anges i artikel 4 punkt 4. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. 3. En beg�ran om upplysningar ska inte avsl�s p� grund av att den skattefordran som f�ranleder beg�- ran bestridits. 4. The requested Party shall not be required to obtain and provide infor- mation which if the requested infor- mation was within the jurisdiction of the requesting Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of ad- ministrative practice. 4. Den anmodade parten har inte skyldighet att inh�mta och l�mna upplysningar som den beh�riga myndigheten i den anmodande par- ten om de beg�rda upplysningarna fanns inom denna parts jurisdiktion inte kan inh�mta enligt dess lagstift- ning eller sedvanliga administrativa praxis. 5. The requested Party may de- cline a request for information if the information is requested by the re- questing Party to administer or en- force a provision of the tax law of the requesting Party, or any require- ment connected therewith, which di- scriminates against a national or citi- zen of the requested Party as compa- red with a national or citizen of the requesting Party in the same circum- stances. 5. Den anmodade parten f�r avsl� en beg�ran om upplysningar, om upplysningarna beg�rs av den anmo- dande parten f�r att till�mpa eller verkst�lla en best�mmelse i den an- modande partens skattelagstiftning eller d�rmed sammanh�ngande krav som under samma f�rh�llanden dis- kriminerar en medborgare i den an- modade parten i f�rh�llande till en medborgare i den anmodande parten. </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 2009:1124 Article 7 Confidentiality 1. All information provided and received by the competent authori- ties of the Parties shall be kept confi- dential. Artikel 7 Sekretess 1. Alla upplysningar som l�mnas och tas emot av parternas beh�riga myndigheter ska h�llas hemliga. 2. Such information shall be dis- closed only to persons or authorities (including courts and administrative bodies) concerned with the purposes specified in Article 1, and used by such persons or authorities only for such purposes, including the deter- mination of any appeal. For these purposes, information may be dis- closed in public court proceedings or in judicial decisions. 2. S�dana upplysningar f�r yppas endast f�r personer eller myndighe- ter (d�ri inbegripet domstolar och f�rvaltningsorgan) som har befatt- ning med de �ndam�l som anges i artikel 1 och f�r anv�ndas av dessa personer eller myndigheter endast f�r s�dana �ndam�l, d�ri inbegripet handl�ggning av �verklagande. F�r dessa �ndam�l f�r upplysningarna yppas vid offentlig domstolsf�rhand- ling eller i domstolsavg�randen. 3. Such information may not be used for any purpose other than for the purposes stated in Article 1 with- out the express written consent of the competent authority of the re- quested Party. 3. S�dana upplysningar f�r inte utan uttryckligt skriftligt med- givande av den beh�riga myndighe- ten i den anmodade parten anv�ndas f�r andra �ndam�l �n de som anges i artikel 1. 4. Information provided to a re- questing Party under this Agree- ment may not be disclosed to any other jurisdiction. 4. Upplysningar som l�mnats till en anmodande part enligt detta avtal f�r inte yppas f�r annan jurisdiktion. Article 8 Costs Unless the competent authorities of the Parties otherwise agree, ordi- nary costs incurred in providing as- sistance shall be borne by the re- quested Party, and extraordinary costs in providing assistance (inclu- ding costs of engaging external advi- sors in connection with litigation or otherwise) shall be borne by the re- questing Party. The respective com- petent authorities shall consult from time to time with regard to this Article, and in particular the compe- tent authority of the requested Party shall consult with the competent aut- hority of the requesting Party in ad- vance if the costs of providing infor- Artikel 8 Kostnader S�vida inte parternas beh�riga myndigheter har kommit �verens om n�got annat ska den anmodade par- ten svara f�r sedvanliga kostnader f�r handr�ckning och den anmo- dande parten f�r kostnader f�r hand- r�ckning som inte kan anses sedvan- liga (d�ri inbegripet kostnader f�r att anlita utomst�ende r�dgivare i sam- band med process eller f�r annat �n- dam�l). De beh�riga myndigheterna ska fr�n tid till annan �verl�gga i fr�ga om denna artikel och s�rskilt den beh�riga myndigheten i den an- modade parten ska i f�rv�g �verl�g- ga med den beh�riga myndigheten i den anmodande parten om kostna- </div> <div id="page12-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2009:1124 mation with respect to a specific re- quest are expected to be significant. derna f�r att l�mna upplysningar med anledning av en viss beg�ran f�rv�ntas bli h�ga. Article 9 Language Requests for assistance and re- sponses thereto shall be drawn up in English. Artikel 9 Spr�k Beg�ran om handr�ckning och svar p� s�dan beg�ran ska uppr�ttas p� engelska. Article 10 Mutual agreement procedure 1. Where difficulties or doubts arise between the Parties regarding the implementation or interpretation of this Agreement, the respective competent authorities shall use their best efforts to resolve the matter by mutual agreement. 2. In addition to the agreements referred to in paragraph 1, the com- petent authorities of the Parties may mutually agree on the procedures to be used under Articles 4, 5 and 8. 3. Formal communications, inclu- ding requests for information, made in connection with or pursuant to the provisions of the Agreement entered into will be in writing directly to the competent authority of the other Party at such address as may be noti- fied by one Party to the other from time to time. Any subsequent com- munications regarding requests for information will be either in writing or verbally, whichever is most prac- tical, between the earlier mentioned competent authorities or their autho- rised representatives. Artikel 10 F�rfarandet vid �msesidig �verenskommelse 1. N�r sv�righeter eller tvivels- m�l uppkommer mellan parterna i fr�ga om till�mpning eller tolkning av detta avtal ska de beh�riga myn- digheterna anstr�nga sig f�r att av- g�ra saken genom �msesidig �ver- enskommelse. 2. Ut�ver vad som f�ljer av punkt 1, f�r parternas beh�riga myn- digheter �msesidigt komma �verens om f�rfaranden f�r till�mpning av artiklarna 4, 5 och 8. 3. Formella kontakter, d�ri inbe- gripet beg�ran om upplysningar, som tas med anledning av best�m- melserna i avtalet ska ske skriftligen direkt till den beh�riga myndigheten i den andra parten p� adress, som denna andra part meddelar. All d�r- p� f�ljande kontakt avseende beg�- ran om upplysningar kan ske antingen skriftligen eller muntligen, beroende av vad som �r l�mpligt, mellan de beh�riga myndigheterna eller deras befullm�ktigade ombud. </div> <div id="page13-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2009:1124 Article 11 Entry into force This Agreement shall enter into force on the thirtieth day after the later of the dates on which each of the Parties has notified the other in writing that the procedures required by its law have been complied with. The Agreement shall have effect: Artikel 11 Ikrafttr�dande Detta avtal tr�der i kraft den tretti- onde dagen efter det datum d� den sista av de skriftliga underr�ttelser som parterna ska l�mna n�r de �tg�r- der vidtagits som kr�vs enligt res- pektive parts lagstiftning har l�m- nats. Avtalet ska till�mpas: (a) for criminal tax matters on that date; and a) i skattebrotts�renden, fr�n och med n�mnda dag, och (b) for all other matters covered in Article 1 on that date, but only in re- spect of any tax year beginning on or after the first day of January of the calendar year next following that in which this Agreement enters into force or, where there is no tax year, all charges to tax arising on or after that date. b) i alla andra �renden som omfat- tas av artikel 1, fr�n och med n�mnda dag, dock endast f�r be- skattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter det kalender�r d� avtalet tr�der i kraft el- ler senare, eller om beskattnings�r saknas, p� skatt som tas ut n�mnda dag eller senare. Article 12 Termination 1. This Agreement shall remain in force until terminated by either Party. 2. Either Party may terminate the Agreement by giving written notice of termination at least six months be- fore the end of any calendar year. In such event, the Agreement shall cease to have effect on taxes charge- able for any tax year beginning on or after the first day of January of the calendar year next following the end of the six month period. All requests received up to the effective date of termination will be dealt with in ac- cordance with the terms of this Agreement. 3. If the Agreement is terminated the Parties shall remain bound by the provisions of Article 7 with respect to any information obtained under this Agreement. Artikel 12 Upph�rande 1. Detta avtal f�rblir i kraft till dess det s�gs upp av en part. 2. Vardera parten kan skriftligen s�ga upp avtalet genom en under- r�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r. I h�ndelse av s�dan upps�gning upp- h�r avtalet att g�lla i fr�ga om skat- ter som tas ut f�r beskattnings�r som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden eller senare. Beg�ran som tagits emot f�re den dag d� avtalet upph�r att g�lla ska behandlas enligt villkoren i detta av- tal. 3. Om avtalet s�gs upp ska par- terna vara fortsatt bundna av be- st�mmelserna i artikel 7 i fr�ga om upplysningar som tagits emot enligt detta avtal. </div> <div id="page14-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS 2009:1124 Thomson Reuters Professional AB, tel. 08-587 671 00 Edita V�stra Aros, V�ster�s 2009 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 Helsinki, this 28 th day of October 2008, in duplicate in the English language. Som skedde i Helsingfors den 28 oktober 2008 i tv� exemplar p� engelska spr�ket. For the Government of the Kingdom of Sweden Anders Borg For the States of Guernsey Lyndon Trott F�r Konungariket Sveriges regering Anders Borg F�r Guernseys regering Lyndon Trott </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Guernsey om utbyte av
upplysningar i skatte�renden;

utf�rdad den 19 november 2009.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

Det avtal om utbyte av upplysningar i skatte�renden som Konungariket

Sverige och Guernsey undertecknade den 28 oktober 2008 ska g�lla som lag
h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilaga till denna
lag.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag ska till�mpas f�r beskattnings�r som b�rjar den 1 januari �ret

efter det �r d� lagen tr�der i kraft eller senare eller, om beskattnings�r sak-
nas, p� skatt som tas ut den 1 januari �ret efter det �r d� lagen tr�der i kraft
eller senare. I �renden som utg�r skattebrotts�renden enligt avtalet ska lagen
dock till�mpas fr�n och med ikrafttr�dandet.

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

1 Prop. 2008/09:209, bet. 2009/10:SkU5, rskr. 2009/10:36.

SFS 2009:1124

Utkom fr�n trycket
den 1 december 2009

SFS 2009:1124

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE
KINGDOM OF SWEDEN AND
THE STATES OF GUERNSEY
FOR THE EXCHANGE OF IN-
FORMATION RELATING TO
TAX MATTERS

AVTAL MELLAN KONUNGA-
RIKET SVERIGE OCH
GUERNSEY OM UTBYTE AV
UPPLYSNINGAR I SKATTE-
�RENDEN

Whereas the Government of the

Kingdom of Sweden and the States
of Guernsey (the Parties) recog-
nize that present legislation in
Guernsey already provides for coop-
eration and the exchange of informa-
tion in criminal matters;

D� Konungariket Sveriges reger-

ing och Guernseys regering (par-
terna) konstaterar att den g�llande
lagstiftningen i Guernsey redan m�j-
ligg�r samarbete och utbyte av infor-
mation i brottm�l,

Now, therefore, the Parties have

agreed to conclude the following
Agreement which contains obliga-
tions on the part of the Parties only:

har parterna kommit �verens om

att ing� f�ljande avtal, vilket medf�r
skyldigheter endast f�r parterna:

Article 1

Scope of the Agreement

The Parties shall provide assist-

ance through exchange of informa-
tion that is foreseeably relevant to
the administration and enforcement
of the domestic laws of the Parties
concerning taxes covered by this
Agreement, including information
that is foreseeably relevant to the de-
termination, assessment, recovery
and enforcement or collection of tax
with respect to persons subject to
such taxes, or to the investigation of
tax matters or the criminal prosecu-
tion of tax matters in relation to such
persons. A requested Party is not
obliged to provide information
which is neither held by its authori-
ties nor in the possession of nor ob-
tainable by persons who are within
its territorial jurisdiction. The rights
and safeguards secured to persons by
the laws or administrative practice of
the requested Party remain applica-

Artikel 1

Avtalets till�mpningsomr�de

Parterna ska bitr�da varandra med

handr�ckning genom utbyte av upp-
lysningar som kan antas vara rele-
vanta vid till�mpning och verkst�l-
lighet av parternas interna lagstift-
ning r�rande skatter som omfattas av
detta avtal, d�ri inbegripet uppgifter
som kan antas vara relevanta f�r
fastst�llande, taxering eller uppb�rd
samt f�r indrivning eller verkst�llig-
het betr�ffande skatter i fr�ga om
personer som �r skattskyldiga till s�-
dana skatter eller f�r utredning eller
�tal i skatte�renden i fr�ga om s�da-
na personer. Den anmodade parten �r
inte skyldig att l�mna upplysningar
som varken innehas av dess myndig-
heter eller innehas av eller �r till-
g�ngliga f�r personer inom dess ju-
risdiktion. De r�ttigheter som till-
kommer personer enligt den anmo-
dade partens lagstiftning eller
administrativa praxis f�rblir till�mp-

SFS 2009:1124

ble to the extent that they do not un-
duly prevent or delay effective ex-
change of information.

liga i den utstr�ckning de inte otill-
b�rligt hindrar eller f�rdr�jer ett ef-
fektivt utbyte av upplysningar.

Article 2

Taxes covered

1. This Agreement shall apply to

the following taxes imposed by the
Parties:

(a) in the case of Guernsey:

Artikel 2

Skatter som omfattas av avtalet

1. Detta avtal ska till�mpas p� f�l-

jande skatter vilka tas ut av parterna:

a) i Guernsey:

(i) income tax; and

1) skatt p� inkomst, och

(ii) dwellings profits tax;

2) skatt p� vinst vid �verl�telse av

fast egendom,

(b) in the case of Sweden:

b) i Sverige:

(i) the national income tax (den

statliga inkomstskatten);

1) den statliga inkomstskatten,

(ii) the withholding tax on divi-

dends (kupongskatten);

2) kupongskatten,

(iii) the income tax on non-resi-

dents (den s�rskilda inkomstskatten
f�r utomlands bosatta);

3) den s�rskilda inkomstskatten

f�r utomlands bosatta,

(iv) the income tax on non-resi-

dent artistes and athletes (den s�r-
skilda inkomstskatten f�r utomlands
bosatta artister m.fl.);

4) den s�rskilda inkomstskatten

f�r utomlands bosatta artister m.fl.,

(v) the municipal income tax (den

kommunala inkomstskatten);

5) den kommunala inkomst-

skatten,

(vi) the yield tax on pensions

funds (avkastningsskatten p�
pensionsmedel).

6) avkastningsskatten p� pensions-

medel.

2. This Agreement shall apply

also to any identical taxes imposed
after the date of signature of the
Agreement in addition to, or in place
of, the existing taxes. This Agree-
ment shall apply also to any substan-
tially similar taxes imposed after the
date of signature of the Agreement
in addition to, or in place of, the
existing taxes if the Parties so agree.
The competent authority of each
Party shall notify the other of sub-
stantial changes in laws which may
affect the obligations of that Party
pursuant to this Agreement.

2. Avtalet till�mpas �ven p�

skatter av samma slag som efter un-
dertecknandet av avtalet tas ut vid si-
dan av eller i st�llet f�r de f�r n�rva-
rande utg�ende skatterna. Om par-
terna avtalar h�rom, till�mpas avtalet
�ven p� skatter av i huvudsak likartat
slag som efter undertecknandet av
avtalet tas ut vid sidan av eller i st�l-
let f�r de f�r n�rvarande utg�ende
skatterna. Den beh�riga myndighe-
ten i vardera parten ska meddela den
andra v�sentliga �ndringar som
gjorts i dess lagstiftning och som kan
p�verka denna parts skyldigheter en-
ligt detta avtal.

SFS 2009:1124

Article 3

Definitions

1. In this Agreement:
(a) Guernsey means Guernsey,

Alderney and Herm, including the
territorial sea adjacent to those is-
lands, in accordance with internatio-
nal law;

Artikel 3

Definitioner

1. I detta avtal:
a) avser Guernsey Guernsey,

Alderney och Herm, innefattande
territorialvattnet i anslutning till
dessa �ar i �verensst�mmelse med
folkr�tten,

(b) Sweden means the Kingdom

of Sweden and, when used in a geo-
graphical sense, includes the natio-
nal 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;

b) avser Sverige 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,

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

c) avser bolag juridisk person

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

(d) competent authority means,

in the case of Guernsey, the Admin-
istrator of Income Tax or his dele-
gate, and in the case of Sweden, the
Minister of Finance, his authorised
representative or the authority which
is designated as a competent author-
ity for the purposes of this Agree-
ment;

d) avser beh�rig myndighet, i

Guernsey, the Administrator of
Income Tax eller dennes ombud
och, i Sverige, finansministern, den-
nes ombud eller den myndighet �t
vilken uppdras att vara beh�rig myn-
dighet vid till�mpningen av detta av-
tal,

(e) criminal laws means all

criminal laws designated as such un-
der domestic law, irrespective of
whether such are contained in the tax
laws, the criminal code or other
statutes;

e) avser strafflagstiftning all

strafflagstiftning som ben�mns som
s�dan i intern lagstiftning, oberoende
av om den innefattas i skattelagstift-
ning, strafflagstiftning eller andra
f�rfattningar,

(f) criminal tax matters means

tax matters involving intentional
conduct whether before or after the
entry into force of this Agreement
which is liable to prosecution under
the criminal laws of the requesting
Party;

f) avser skattebrotts�renden

skatte�renden som omfattar upps�t-
ligt handlande som beg�s f�re eller
efter detta avtals ikrafttr�dande,
vilket enligt strafflagstiftningen i den
anmodande parten kan bli f�rem�l
f�r �tal,

(g) information gathering measu-

res means laws and administrative
or judicial procedures enabling the
requested Party to obtain and pro-
vide the information requested;

g) avser �tg�rder f�r att inh�mta

upplysningar lagstiftning och admi-
nistrativa �tg�rder eller domstols�t-
g�rder vilka m�jligg�r f�r den anmo-
dade parten att inh�mta och l�mna
beg�rda upplysningar,

SFS 2009:1124

(h) information means any fact,

statement, document or record in
whatever form;

h) avser upplysningar varje om-

st�ndighet, meddelande, handling
eller protokoll oavsett form,

(i) person means a natural per-

son, a company or any other body or
group of persons;

i) avser person fysisk person,

bolag och annan personsammanslut-
ning,

(j) publicly traded company

means any company whose principal
class of shares is listed on a recogni-
sed stock exchange provided its lis-
ted shares can be readily purchased
or sold by the public. Shares can be
purchased or sold by the public if
the purchase or sale of shares is not
implicitly or explicitly restricted to a
limited group of investors;

j) avser bolag vars aktier �r f�re-

m�l f�r allm�n oms�ttning ett bolag
vars viktigaste aktieslag �r noterat p�
en erk�nd aktieb�rs under f�ruts�tt-
ning att dess noterade aktier fritt kan
k�pas eller s�ljas av allm�nheten.
Aktier kan k�pas eller s�ljas av all-
m�nheten om k�p eller f�rs�ljning
av aktier inte underf�rst�tt eller ut-
tryckligen begr�nsats till en avgr�n-
sad krets av investerare,

(k) principal class of shares

means the class or classes of shares
representing a majority of the voting
power and value of the company;

k) avser viktigaste aktieslag det

eller de aktieslag som representerar
majoriteten av r�sterna i och v�rdet
av bolaget,

(l) public collective investment

scheme means any scheme or fund,
in which the purchase, sale or
redemption of shares or other inte-
rests is not implicitly or explicitly
restricted to a limited group of inves-
tors;

l) avser publikt kollektivt inves-

teringssystem ett system eller en
fond i vilken k�p, f�rs�ljning eller
inl�sen av aktier eller andra r�ttighe-
ter inte underf�rst�tt eller uttryckli-
gen begr�nsats till en avgr�nsad krets
av investerare,

(m) recognised stock exchange

means any stock exchange agreed
upon by the competent authorities of
the Parties;

m) avser erk�nd aktieb�rs s�-

dan b�rs som parternas beh�riga
myndigheter kommit �verens om,

(n) requested Party means the

Party to this Agreement which is re-
quested to provide or has provided
information in response to a request;

n) avser anmodad part den

avtalsslutande part som har anmo-
dats att l�mna eller har l�mnat upp-
lysningar p� beg�ran,

(o) requesting Party means the

Party to this Agreement submitting a
request for or having received infor-
mation from the requested Party;

o) avser anmodande part den

avtalsslutande part som beg�r eller
har tagit emot upplysningar fr�n den
anmodade parten,

(p) tax means any tax covered

by this Agreement.

p) avser skatt varje skatt som

omfattas av detta avtal.

2. As regards the application of

this 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, any meaning under the appli-
cable tax laws of that Party prevai-

2. D� en part till�mpar avtalet vid

en viss tidpunkt anses, s�vida inte
sammanhanget f�ranleder annat,
varje uttryck som inte definierats i
avtalet ha den betydelse som ut-
trycket har vid denna tidpunkt enligt
den partens lagstiftning och den be-
tydelse som uttrycket har enligt till-

SFS 2009:1124

ling over a meaning given to the
term under other laws of that Party.

l�mplig skattelagstiftning i denna
part �ger f�retr�de framf�r den bety-
delse som uttrycket har enligt annan
lagstiftning i denna part.

Article 4

Exchange of information upon
request

1. The competent authority of the

requested Party shall provide upon
request by the requesting Party in-
formation for the purposes referred
to in Article 1. Such information
shall be exchanged without regard to
whether the requested Party needs
such information for its own tax pur-
poses or the conduct being investi-
gated would constitute a crime under
the laws of the requested Party if it
had occurred in the territory of the
requested Party. The competent aut-
hority of the requesting Party shall
only make a request for information
pursuant to this Article when it is
unable to obtain the requested infor-
mation by other means, except
where recourse to such means would
give rise to disproportionate diffi-
culty.

Artikel 4

Utbyte av upplysningar p� beg�ran

1. Den beh�riga myndigheten i

den anmodade parten ska p� beg�ran
av den anmodande parten l�mna upp-
lysningar f�r de �ndam�l som anges i
artikel 1. S�dana upplysningar ska
utbytas utan avseende p� om den an-
modade parten har behov av upplys-
ningarna f�r sina egna beskattnings-
�ndam�l eller p� om det handlande
som �r f�rem�l f�r utredning skulle
ha utgjort ett brott enligt den anmo-
dade partens lagstiftning om det �gt
rum inom den anmodade partens
territorium. Den beh�riga myndighe-
ten i den anmodande parten ska en-
dast beg�ra upplysningar enligt
denna artikel n�r den inte kan inh�m-
ta upplysningarna genom andra �t-
g�rder, utom i de fall d� vidtagandet
av s�dana �tg�rder skulle medf�ra
oproportionerligt stora sv�righeter.

2. If the information in the posses-

sion of the competent authority of
the requested Party is not sufficient
to enable it to comply with the re-
quest for information, the requested
Party shall use at its own discretion
all relevant information gathering
measures necessary to provide the
requesting Party with the informa-
tion requested, notwithstanding that
the requested Party may not need
such information for its own tax pur-
poses.

2. Om de upplysningar som �r till-

g�ngliga f�r den beh�riga myndighe-
ten i den anmodade parten inte r�cker
till f�r att tillm�tesg� en beg�ran om
upplysningar, ska den anmodade par-
ten utan hinder av att den anmo-
dade parten kanske inte har behov av
upplysningarna f�r sina egna beskatt-
nings�ndam�l efter eget gott-
finnande vidta alla relevanta �tg�rder
f�r att inh�mta och l�mna de beg�rda
upplysningarna till den anmodande
parten.

3. If specifically requested by the

competent authority of the reques-
ting Party, the competent authority
of the requested Party shall provide
information under this Article, to the
extent allowable under its domestic
laws, in the form of depositions of

3. Om den beh�riga myndigheten i

den anmodande parten s�rskilt beg�r
det, ska den beh�riga myndigheten i
den anmodade parten i den ut-
str�ckning som detta �r till�tet enligt
dess interna lagstiftning l�mna
upplysningar enligt denna artikel i

SFS 2009:1124

witnesses and authenticated copies
of original records.

form av upptagande av vittnesber�t-
telser och bestyrkta kopior av hand-
lingar.

4. Each Party shall ensure that it

has the authority, subject to the
terms of Article 1, to obtain and pro-
vide, through its competent authority
and upon request:

4. Vardera parten ska s�kerst�lla

att den har befogenhet att genom sin
beh�riga myndighet p� beg�ran, med
beaktande av de villkor som anges i
artikel 1, inh�mta och l�mna:

(a) information held by banks,

other financial institutions, and any
person, including nominees and
trustees, acting in an agency or fidu-
ciary capacity;

a) upplysningar som innehas av

banker, andra finansiella institutioner
och annan person, d�ri inbegripet
ombud och trustf�rvaltare som age-
rar i egenskap av representant eller
f�rvaltare,

(b) (i) information regarding the

legal and beneficial ownership of
companies, partnerships, founda-
tions and other persons, including in
the case of collective investment
schemes, information on shares,
units and other interests;

b) 1) upplysningar om de legala

och verkliga �garf�rh�llandena i
bolag, handelsbolag, stiftelser och
andra personer, d�ri inbegripet i fr�-
ga om kollektiva investeringssystem,
upplysningar om aktier, andelar och
andra r�ttigheter,

(ii) in the case of trusts, informa-

tion on settlors, trustees, protectors
and beneficiaries; and in the case of
foundations, information on foun-
ders, members of the foundation
council and beneficiaries.

2) i fr�ga om truster, upplysningar

om stiftare, f�rvaltare, protectors
och f�rm�nstagare, och i fr�ga om
stiftelser, upplysningar om stiftare,
medlemmar av styrelsen och f�r-
m�nstagare.

Further, this Agreement does not

create an obligation for a Party to
obtain or provide ownership infor-
mation with respect to publicly tra-
ded companies or public collective
investment schemes, unless such in-
formation can be obtained without
giving rise to disproportionate diffi-
culties.

Detta avtal medf�r inte skyldighet

f�r en part att inh�mta eller l�mna
upplysningar om �garf�rh�llanden i
bolag vars aktier �r f�rem�l f�r all-
m�n oms�ttning eller publika kollek-
tiva investeringssystem, s�vida inte
s�dana upplysningar kan inh�mtas
utan att det medf�r oproportionerligt
stora sv�righeter.

5. Any request for information

shall be formulated with the greatest
detail possible and shall specify in
writing:

5. Varje beg�ran om upplysningar

ska vara skriftlig och utformad s� ut-
f�rligt som m�jligt med uppgift om:

(a) the identity of the person un-

der examination or investigation;

a) identiteten p� den person som �r

f�rem�l f�r utredning eller under-
s�kning,

(b) the period for which the infor-

mation is requested;

b) f�r vilken tidsperiod upp-

lysningar beg�rs,

requested and the form in which the
requesting Party would prefer to re-
ceive it;

c) de beg�rda upplysningarnas be-

skaffenhet och den form i vilken den
anmodande parten �nskar att upp-
lysningarna ska l�mnas,

SFS 2009:1124

(d) the tax purpose for which the

information is sought;

d) det beskattnings�ndam�l f�r vil-

ket upplysningarna efterfr�gas,

(e) the reasons for believing that

the information requested is fore-
seeably relevant to tax administra-
tion and enforcement of the reques-
ting Party, with respect to the person
identified in subparagraph (a) of this
paragraph;

e) sk�len f�r att anta att de beg�rda

upplysningarna kan antas vara rele-
vanta i den anmodande parten vid
till�mpning eller verkst�llighet av
skattelagstiftningen i fr�ga om den
person som anges i a) i denna punkt,

(f) grounds for believing that the

information requested is held in the
requested Party or is in the posses-
sion of or obtainable by a person
within the jurisdiction of the re-
quested Party;

f) sk�len f�r att anta att de beg�rda

upplysningarna finns i den anmodade
parten eller innehas av eller �r till-
g�ngliga f�r en person inom den an-
modade partens territorium,

(g) to the extent known, the name

and address of any person believed
to be in possession or control of the
information requested;

g) s�vitt det �r k�nt, namn och

adress p� person som kan antas
inneha eller kontrollera de beg�rda
upplysningarna,

(h) a statement that the request is

in conformity with the laws and ad-
ministrative practices of the reques-
ting Party, that if the requested infor-
mation was within the jurisdiction of
the requesting Party then the compe-
tent authority of the requesting Party
would be able to obtain the informa-
tion under the laws of the requesting
Party or in the normal course of ad-
ministrative practice and that it is in
conformity with this Agreement;

h) uppgift om att beg�ran �r i �ver-

ensst�mmelse med lagstiftning och
administrativ praxis i den anmo-
dande parten och att den beh�riga
myndigheten i den anmodande par-
ten om de beg�rda upplysningarna
fanns inom denna parts jurisdiktion
skulle kunna inh�mta upplysningarna
enligt lagstiftning eller sedvanliga
administrativa praxis i den anmo-
dande parten samt att beg�ran �r i
�verensst�mmelse med detta avtal,

(i) a statement that the requesting

Party has pursued all means availa-
ble in its own territory to obtain the
information, except those that would
give rise to disproportionate diffi-
culty.

i) uppgift om att den anmodande

parten har vidtagit alla �tg�rder f�r
att inh�mta upplysningarna som st�r
till dess f�rfogande inom dess eget
territorium, utom s�dana �tg�rder
som skulle medf�ra oproportionerligt
stora sv�righeter.

6. The competent authority of the

requested Party shall acknowledge
receipt of the request to the compe-
tent authority of the requesting Party
and shall use its best endeavours to
forward the requested information to
the requesting Party as soon as pos-
sible.

6. Den beh�riga myndigheten i

den anmodade parten ska till den be-
h�riga myndigheten i den anmo-
dande parten bekr�fta mottagandet
av beg�ran och ska bem�da sig om
att snarast m�jligt l�mna de beg�rda
upplysningarna till den anmodande
parten.

SFS 2009:1124

Article 5

Tax examinations abroad

1. With reasonable notice, the

requesting Party may request that the
requested Party allow representati-
ves of the competent authority of the
requesting Party to enter the territory
of the requested Party, to the extent
permitted under its domestic laws, to
interview individuals and examine
records with the written consent of
the individuals or other persons con-
cerned. The competent authority of
the requesting Party shall notify the
competent authority of the requested
Party of the time and place of the in-
tended meeting with the individuals
concerned.

2. At the request of the competent

authority of the requesting Party, the
competent authority of the requested
Party may permit representatives of
the competent authority of the re-
questing Party to attend a tax exami-
nation in the territory of the re-
quested Party.

Artikel 5

Utomlands utf�rda
skatteutredningar

1. Den anmodande parten f�r med

sk�ligt varsel beg�ra att den anmo-
dade parten till�ter att f�retr�dare f�r
den beh�riga myndigheten i den an-
modande parten n�rvarar i den an-
modade parten i den utstr�ckning
som detta �r till�tet enligt dess
interna lagstiftning f�r att h�ra
fysiska personer och granska hand-
lingar efter skriftligt medgivande av
de personer som ber�rs. Den beh�ri-
ga myndigheten i den anmodande
parten ska meddela den beh�riga
myndigheten i den anmodade parten
om tid och plats f�r det planerade
m�tet med personerna i fr�ga.

2. P� beg�ran av den beh�riga

myndigheten i den anmodande par-
ten kan den beh�riga myndigheten i
den anmodade parten till�ta att f�re-
tr�dare f�r den beh�riga myndighe-
ten i den anmodande parten �r n�rva-
rande vid skatteutredning p� den an-
modade partens territorium.

3. If the request referred to in

paragraph 2 is granted, the compe-
tent authority of the requested Party
conducting the examination shall, as
soon as possible, notify the compe-
tent authority of the requesting Party
of the time and place of the examina-
tion, the authority or person authori-
sed to carry out the examination and
the procedures and conditions requi-
red by the requested Party for the
conduct of the examination. All de-
cisions regarding the conduct of the
examination shall be made by the re-
quested Party conducting the exami-
nation.

3. Bifalls en beg�ran enligt

punkt 2 ska den beh�riga myndighe-
ten i den anmodade parten som utf�r
utredningen snarast m�jligt meddela
den beh�riga myndigheten i den
anmodande parten om tid och plats
f�r utredningen, den myndighet el-
ler person som bemyndigats att utf�-
ra utredningen samt de f�rfaranden
och villkor som den anmodade par-
ten fastst�llt f�r utf�randet av utred-
ningen. Alla beslut betr�ffande ut-
f�randet av utredningen ska fattas av
den anmodade parten som utf�r ut-
redningen.

Article 6

Possibility of declining a request

1. The competent authority of the

requested Party may decline to as-
sist:

Artikel 6

M�jlighet att avsl� beg�ran

1. Den beh�riga myndigheten i

den anmodade parten f�r avsl� en be-
g�ran

SFS 2009:1124

(a) where the request is not made

in conformity with this Agreement;

a) n�r beg�ran inte gjorts i �ver-

ensst�mmelse med detta avtal,

(b) where the requesting Party has

not pursued all means available in its
own territory to obtain the informa-
tion, except where recourse to such
means would give rise to dispropor-
tionate difficulty; or

b) n�r den anmodande parten inte

har vidtagit alla de �tg�rder f�r att
inh�mta upplysningarna som st�r till
dess f�rfogande inom dess eget terri-
torium, utom i de fall d� vidtagandet
av s�dana �tg�rder skulle medf�ra
oproportionerligt stora sv�righeter,
eller

formation requested would be cont-
rary to public policy (ordre public).

c) n�r l�mnandet av de beg�rda

upplysningarna skulle strida mot all-
m�nna h�nsyn (ordre public).

2. This Agreement shall not im-

pose upon a requested Party any
obligation to provide items subject to
legal privilege, or any trade, busi-
ness, industrial, commercial or pro-
fessional secret or trade process, pro-
vided that information described in
paragraph 4 of Article 4 shall not by
reason of that fact alone be treated as
such a secret or trade process.

2. Detta avtal ska inte medf�ra

skyldighet f�r den anmodade parten
att l�mna upplysningar som omfattas
av tystnadsplikt i samband med juri-
disk r�dgivning eller handels-,
aff�rs-, industri- eller yrkeshemlig-
het eller kommersiell hemlighet eller
i n�ringsverksamhet nyttjat f�rfa-
ringss�tt, med f�rbeh�ll f�r att upp-
lysningar inte ska anses utg�ra s�dan
hemlighet eller s�dant f�rfaringss�tt
endast p� grund av att de �r s�dana
som anges i artikel 4 punkt 4.

3. A request for information shall

not be refused on the ground that the
tax claim giving rise to the request is
disputed.

3. En beg�ran om upplysningar

ska inte avsl�s p� grund av att den
skattefordran som f�ranleder beg�-
ran bestridits.

4. The requested Party shall not be

required to obtain and provide infor-
mation which if the requested infor-
mation was within the jurisdiction of
the requesting Party the competent
authority of the requesting Party
would not be able to obtain under its
laws or in the normal course of ad-
ministrative practice.

4. Den anmodade parten har inte

skyldighet att inh�mta och l�mna
upplysningar som den beh�riga
myndigheten i den anmodande par-
ten om de beg�rda upplysningarna
fanns inom denna parts jurisdiktion
inte kan inh�mta enligt dess lagstift-
ning eller sedvanliga administrativa
praxis.

5. The requested Party may de-

cline a request for information if the
information is requested by the re-
questing Party to administer or en-
force a provision of the tax law of
the requesting Party, or any require-
ment connected therewith, which di-
scriminates against a national or citi-
zen of the requested Party as compa-
red with a national or citizen of the
requesting Party in the same circum-
stances.

5. Den anmodade parten f�r avsl�

en beg�ran om upplysningar, om
upplysningarna beg�rs av den anmo-
dande parten f�r att till�mpa eller
verkst�lla en best�mmelse i den an-
modande partens skattelagstiftning
eller d�rmed sammanh�ngande krav
som under samma f�rh�llanden dis-
kriminerar en medborgare i den an-
modade parten i f�rh�llande till en
medborgare i den anmodande parten.

SFS 2009:1124

Article 7

Confidentiality

1. All information provided and

received by the competent authori-
ties of the Parties shall be kept confi-
dential.

Artikel 7

Sekretess

1. Alla upplysningar som l�mnas

och tas emot av parternas beh�riga
myndigheter ska h�llas hemliga.

2. Such information shall be dis-

closed only to persons or authorities
(including courts and administrative
bodies) concerned with the purposes
specified in Article 1, and used by
such persons or authorities only for
such purposes, including the deter-
mination of any appeal. For these
purposes, information may be dis-
closed in public court proceedings or
in judicial decisions.

2. S�dana upplysningar f�r yppas

endast f�r personer eller myndighe-
ter (d�ri inbegripet domstolar och
f�rvaltningsorgan) som har befatt-
ning med de �ndam�l som anges i
artikel 1 och f�r anv�ndas av dessa
personer eller myndigheter endast
f�r s�dana �ndam�l, d�ri inbegripet
handl�ggning av �verklagande. F�r
dessa �ndam�l f�r upplysningarna
yppas vid offentlig domstolsf�rhand-
ling eller i domstolsavg�randen.

3. Such information may not be

used for any purpose other than for
the purposes stated in Article 1 with-
out the express written consent of
the competent authority of the re-
quested Party.

3. S�dana upplysningar f�r inte

utan uttryckligt skriftligt med-
givande av den beh�riga myndighe-
ten i den anmodade parten anv�ndas
f�r andra �ndam�l �n de som anges i
artikel 1.

4. Information provided to a re-

questing Party under this Agree-
ment may not be disclosed to any
other jurisdiction.

4. Upplysningar som l�mnats till

en anmodande part enligt detta avtal
f�r inte yppas f�r annan jurisdiktion.

Article 8

Costs

Unless the competent authorities

of the Parties otherwise agree, ordi-
nary costs incurred in providing as-
sistance shall be borne by the re-
quested Party, and extraordinary
costs in providing assistance (inclu-
ding costs of engaging external advi-
sors in connection with litigation or
otherwise) shall be borne by the re-
questing Party. The respective com-
petent authorities shall consult from
time to time with regard to this
Article, and in particular the compe-
tent authority of the requested Party
shall consult with the competent aut-
hority of the requesting Party in ad-
vance if the costs of providing infor-

Artikel 8

Kostnader

S�vida inte parternas beh�riga

myndigheter har kommit �verens om
n�got annat ska den anmodade par-
ten svara f�r sedvanliga kostnader
f�r handr�ckning och den anmo-
dande parten f�r kostnader f�r hand-
r�ckning som inte kan anses sedvan-
liga (d�ri inbegripet kostnader f�r att
anlita utomst�ende r�dgivare i sam-
band med process eller f�r annat �n-
dam�l). De beh�riga myndigheterna
ska fr�n tid till annan �verl�gga i
fr�ga om denna artikel och s�rskilt
den beh�riga myndigheten i den an-
modade parten ska i f�rv�g �verl�g-
ga med den beh�riga myndigheten i
den anmodande parten om kostna-

SFS 2009:1124

mation with respect to a specific re-
quest are expected to be significant.

derna f�r att l�mna upplysningar
med anledning av en viss beg�ran
f�rv�ntas bli h�ga.

Article 9

Language

Requests for assistance and re-

sponses thereto shall be drawn up in
English.

Artikel 9

Spr�k

Beg�ran om handr�ckning och

svar p� s�dan beg�ran ska uppr�ttas
p� engelska.

Article 10

Mutual agreement procedure

1. Where difficulties or doubts

arise between the Parties regarding
the implementation or interpretation
of this Agreement, the respective
competent authorities shall use their
best efforts to resolve the matter by
mutual agreement.

2. In addition to the agreements

referred to in paragraph 1, the com-
petent authorities of the Parties may
mutually agree on the procedures to
be used under Articles 4, 5 and 8.

3. Formal communications, inclu-

ding requests for information, made
in connection with or pursuant to the
provisions of the Agreement entered
into will be in writing directly to the
competent authority of the other
Party at such address as may be noti-
fied by one Party to the other from
time to time. Any subsequent com-
munications regarding requests for
information will be either in writing
or verbally, whichever is most prac-
tical, between the earlier mentioned
competent authorities or their autho-
rised representatives.

Artikel 10

F�rfarandet vid �msesidig
�verenskommelse

1. N�r sv�righeter eller tvivels-

m�l uppkommer mellan parterna i
fr�ga om till�mpning eller tolkning
av detta avtal ska de beh�riga myn-
digheterna anstr�nga sig f�r att av-
g�ra saken genom �msesidig �ver-
enskommelse.

2. Ut�ver vad som f�ljer av

punkt 1, f�r parternas beh�riga myn-
digheter �msesidigt komma �verens
om f�rfaranden f�r till�mpning av
artiklarna 4, 5 och 8.

3. Formella kontakter, d�ri inbe-

gripet beg�ran om upplysningar,
som tas med anledning av best�m-
melserna i avtalet ska ske skriftligen
direkt till den beh�riga myndigheten
i den andra parten p� adress, som
denna andra part meddelar. All d�r-
p� f�ljande kontakt avseende beg�-
ran om upplysningar kan ske
antingen skriftligen eller muntligen,
beroende av vad som �r l�mpligt,
mellan de beh�riga myndigheterna
eller deras befullm�ktigade ombud.

SFS 2009:1124

Article 11

Entry into force

This Agreement shall enter into

force on the thirtieth day after the
later of the dates on which each of
the Parties has notified the other in
writing that the procedures required
by its law have been complied with.
The Agreement shall have effect:

Artikel 11

Ikrafttr�dande

Detta avtal tr�der i kraft den tretti-

onde dagen efter det datum d� den
sista av de skriftliga underr�ttelser
som parterna ska l�mna n�r de �tg�r-
der vidtagits som kr�vs enligt res-
pektive parts lagstiftning har l�m-
nats. Avtalet ska till�mpas:

(a) for criminal tax matters on that

date; and

a) i skattebrotts�renden, fr�n och

med n�mnda dag, och

(b) for all other matters covered in

Article 1 on that date, but only in re-
spect of any tax year beginning on or
after the first day of January of the
calendar year next following that in
which this Agreement enters into
force or, where there is no tax year,
all charges to tax arising on or after
that date.

b) i alla andra �renden som omfat-

tas av artikel 1, fr�n och med
n�mnda dag, dock endast f�r be-
skattnings�r som b�rjar den 1 januari
det �r som f�ljer n�rmast efter det
kalender�r d� avtalet tr�der i kraft el-
ler senare, eller om beskattnings�r
saknas, p� skatt som tas ut n�mnda
dag eller senare.

Article 12

Termination

1. This Agreement shall remain in

force until terminated by either
Party.

2. Either Party may terminate the

Agreement by giving written notice
of termination at least six months be-
fore the end of any calendar year. In
such event, the Agreement shall
cease to have effect on taxes charge-
able for any tax year beginning on or
after the first day of January of the
calendar year next following the end
of the six month period. All requests
received up to the effective date of
termination will be dealt with in ac-
cordance with the terms of this
Agreement.

3. If the Agreement is terminated

the Parties shall remain bound by the
provisions of Article 7 with respect
to any information obtained under
this Agreement.

Artikel 12

Upph�rande

1. Detta avtal f�rblir i kraft till

dess det s�gs upp av en part.

2. Vardera parten kan skriftligen

s�ga upp avtalet genom en under-
r�ttelse h�rom minst sex m�nader
f�re utg�ngen av n�got kalender�r. I
h�ndelse av s�dan upps�gning upp-
h�r avtalet att g�lla i fr�ga om skat-
ter som tas ut f�r beskattnings�r som
b�rjar den 1 januari det kalender�r
som f�ljer n�rmast efter utg�ngen av
sexm�nadersperioden eller senare.
Beg�ran som tagits emot f�re den
dag d� avtalet upph�r att g�lla ska
behandlas enligt villkoren i detta av-
tal.

3. Om avtalet s�gs upp ska par-

terna vara fortsatt bundna av be-
st�mmelserna i artikel 7 i fr�ga om
upplysningar som tagits emot enligt
detta avtal.

SFS 2009:1124

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

Edita V�stra Aros, V�ster�s 2009

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 Helsinki, this 28

th day of

October 2008, in duplicate in the
English language.

Som skedde i Helsingfors den

28 oktober 2008 i tv� exemplar p�
engelska spr�ket.

For the Government of the Kingdom
of Sweden

Anders Borg

For the States of Guernsey

Lyndon Trott

F�r Konungariket Sveriges regering

Anders Borg

F�r Guernseys regering

Lyndon Trott

;

Viktiga lagar inom skatterätten

Fastighetstaxeringslag (1979:1152)
Inkomstskattelag (1999:1229)
Lag (1995:575) mot skatteflykt
Lag (1991:586) om särskild inkomstskatt för utomlands bosatta
Mervärdesskattelag (1994:200)
Skatteförfarandelag (2011:1244)

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Tjänster

Utbildningar

Juridisk rådgivning

SFS 2009:1124 Lag om avtal mellan Sverige och Guernsey om utbyte av upplysningar i skatteärenden

Viktiga lagar inom skatterätten

JP Infonets skatterättsliga tjänster

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