SFS 2019:1197 Lag om skatteavtal mellan Sverige och Grekland

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SFS2019-1197.pdf

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                         </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om skatteavtal mellan Sverige och Grekland Utf�rdad den 5 december 2019 Enligt riksdagens beslut1 f�reskrivs2 f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter � inkomst och f�rm�genhet som Sverige och Grekland undertecknade den 6 oktober 1961 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska. Den engelska texten och en svensk �ver- s�ttning av avtalet framg�r av bilagan till denna lag. 2 � Avtalets beskattningsregler ska till�mpas endast till den del dessa medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�religga. 3 � Best�mmelserna i artikel XXIII � 2 i avtalet ska inte till�mpas i fr�ga om inkomst hos en svensk juridisk person som f�r beskattas i Grekland enligt artikel IV i avtalet, om inkomsten inte beskattas i Grekland p� grund av att Grekland inte anser att den juridiska personen bedriver verksamhet fr�n fast driftst�lle d�r. 1. Denna lag tr�der i kraft den 1 januari 2020. 2. Best�mmelsen i 3 � till�mpas f�rsta g�ngen f�r beskattnings�r som b�rjar efter den 31 december 2019. 3. Genom lagen upph�vs kung�relsen (1963:497) om till�mpning av ett mellan Sverige och Grekland den 6 oktober 1961 ing�nget avtal f�r und- vikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter � inkomst och f�rm�genhet. P� regeringens v�gnar STEFAN L�FVEN PER BOLUND (Finansdepartementet) 1 Prop. 2019/20:12, bet. 2019/20:SkU9, rskr. 2019/20:80. 2 Jfr r�dets direktiv (EU) 2016/1164 av den 12 juli 2016 om fastst�llande av regler mot skatteflyktsmetoder som direkt inverkar p� den inre marknadens funktion, i lydelsen enligt r�dets direktiv (EU) 2017/952. SFS 2019:1197 Publicerad den 10 december 2019 </div> <div id="page2-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS Bilaga (�vers�ttning) Convention between the Govern- ment of the Kingdom of Sweden and the Government of the Kingdom of Greece for the avoid- ance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital Avtal mellan Konungariket Sveriges regering och Konunga- riket Greklands regering f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter � inkomst och f�rm�genhet The Government of the Kingdom of Sweden and the Government of the Kingdom of Greece, Konungariket Sveriges regering och Konungariket Greklands regering hava Desiring to conclude a Conven- tion for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on in- come and capital, f�ranledda av �nskan att ing� ett avtal f�r undvikande av dubbelbe- skattning och f�rhindrande av skatteflykt betr�ffande skatter � in- komst och f�rm�genhet, Have agreed as follows: �verenskommit om f�ljande be- st�mmelser: Article I Artikel I This Convention applies to persons who are residents of one or both of the Contracting States. Detta avtal �r till�mpligt � personer, som �ga hemvist i en av de avtalsslutande staterna eller i b�da staterna. Article II Artikel II (1) This Convention shall apply to taxes on income and capital imposed on behalf of each Contracting State or its political subdivisions or local authorities, irrespective of the manner in which they are levied. � 1. Avtalet �r till�mpligt � skatter � inkomst och f�rm�genhet, vilka uppb�ras av envar av de avtals- slutande staterna eller av dess poli- tiska underavdelningar eller lokala myndigheter, oberoende av s�ttet f�r skattens uttagande. (2) There shall be regarded as taxes on income and capital all taxes imposed on total income, on total capital, or on the elements of income or of capital, including taxes on profits derived from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises. � 2. Med skatter � inkomst och f�rm�genhet f�rst�s alla skatter, som utg� � inkomst eller � f�rm�genhet i dess helhet eller � delar av inkomst eller f�rm�genhet, d�runder inbe- gripna skatter � vinst genom avytt- ring av l�s eller fast egendom samt skatter � ett f�retags totala l�neut- betalningar. (3) The existing taxes to which this Convention shall apply are, in particular: (a) In the case of Greece: � 3. De f�r n�rvarande utg�ende skatter, � vilka avtalet skall �ga till- l�mpning, �ro s�rskilt: 1) Betr�ffande Grekland: (i) the tax on individual incomes (including supplementary taxes); and a) Skatten � fysiska personers inkomst, till�ggsskatter d�ri inbe- gripna, samt 2019:1197 </div> <div id="page3-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS (ii) the income tax on legal enti- ties (hereinafter referred to as Greek tax). b) inkomstskatten � juridiska per- soner; skatt av s�dant slag ben�mnes i det f�ljande grekisk skatt. (b) In the case of Sweden: 2) Betr�ffande Sverige: (i) the State income tax, including sailors tax and coupon tax; a) Den statliga inkomstskatten, sj�mansskatten och kupongskatten d�ri inbegripna; (ii) the tax on public entertainers; b) bevillningsavgifterna f�r s�r- skilda f�rm�ner och r�ttigheter; (iii) the communal income tax; and c) den kommunala inkomstskat- ten, samt (iv) the State capital tax (here- inafter referred to as Swedish tax). d) den statliga f�rm�genhets- skatten; skatt av s�dant slag ben�mnes i det f�ljande svensk skatt. (4) This Convention shall also apply to all identical or substantially similar taxes which are imposed in addition to, or in place of the exist- ing taxes. At the end of each year, the competent authorities of the Contracting States shall notify to each other any changes which have been made in their respective taxation laws. � 4. Avtalet skall likaledes till- l�mpas � skatter av samma eller i huvudsak likartat slag, vilka fram- deles uttagas vid sidan av eller i st�llet f�r de f�r n�rvarande utg�- ende skatterna. De beh�riga myn- digheterna i de b�da avtalsslutande staterna skola vid utg�ngen av varje �r meddela varandra �ndringar i skattelagstiftningen. (5) The competent authorities of the Contracting States shall by mutual agreement resolve any doubts which arise as to the taxes to which this Convention ought to apply. � 5. De beh�riga myndigheterna i de b�da avtalsslutande staterna skola i samf�rst�nd avg�ra uppkommande tvivelsm�l r�rande vilka skatter som inbegripas under avtalet. Article III Artikel III (1) In the present Convention, unless the context otherwise requires � 1. D�r icke sammanhanget annat f�ranleder, skola i detta avtal f�ljande uttryck hava nedan angiven betydelse: (a) The term competent authori- ties means, in the case of Sweden, the Minister of Finance or his authorised representative; in the case of Greece, the Minister of Finance or his authorized representative; a) Uttrycket beh�riga myndig- heter �syftar f�r Sveriges vidkom- mande finansministern eller hans befullm�ktigade ombud och f�r Greklands vidkommande finans- ministern eller hans befullm�ktigade ombud. (b) The term tax means Greek tax or Swedish tax, as the context requires; b) Uttrycket skatt �syftar grekisk skatt eller svensk skatt, allt- efter som sammanhanget kr�ver. (c) The term person includes any body of persons, corporate or not corporate; c) Uttrycket person inbegriper varje sammanslutning av personer, antingen denna utg�r en juridisk person eller icke. 2019:1197 </div> <div id="page4-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS (d) The term company means any body corporate; d) Uttrycket bolag �syftar varje slag av juridisk person. (e) (aa) The term resident of one of the Contracting States means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other similar criterion; but e) I) Uttrycket person med hem- vist i en av de avtalsslutande staterna �syftar varje person, som enligt den statens lagstiftning �r underkastad beskattning d�rst�des p� grund av hemvist, bos�ttning, plats f�r f�retagsledning eller varje annan liknande omst�ndighet. (bb) where by reason of the provisions of sub-paragraph (aa) above an individual is a resident of both Contracting States, then this case shall be solved in accordance with the following rules: II) D� p� grund av best�mmel- serna i punkt I) ovan en fysisk person �ger hemvist i b�da avtals- slutande staterna, skall f�ljande g�lla: a) He shall be deemed to be a resident of the State in which he has a permanent home available to him. If he has a permanent home avail- able to him in both Contracting States, he shall be deemed to be a resident of the State with which his personal and economic relations are closest (hereinafter referred to as his centre of vital interests); 1) Han skall anses �ga hemvist i den stat, i vilken han har ett hem som stadigvarande st�r till hans f�rfog- ande. Om han har ett s�dant hem i b�da avtalsslutande staterna, anses han �ga hemvist i den stat, med vilken han har de starkaste person- liga och ekonomiska f�rbindelserna (h�r nedan betecknat s�som centrum f�r levnadsintressena). b) If the State in which he has his centre of vital interests cannot be determined, or if he has not a per- manent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; 2) Om det icke kan avg�ras, i vilken stat centrum f�r levnads- intressena befinner sig, eller om han icke i n�gondera staten har ett hem, som stadigvarande st�r till hans f�rfogande, anses han �ga hemvist i den stat, d�r han stadigvarande vistas. c) If he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; 3) Om han stadigvarande vistas i b�da avtalsslutande staterna eller om han icke vistas stadigvarande i n�gon av dem, anses han �ga hem- vist i den avtalsslutande stat, i vilken han �r medborgare. d) If he is a national of both Contracting States or of neither of them, the competent authorities of the States shall determine the question by mutual agreement. 4) Om han �r medborgare i b�da avtalsslutande staterna eller om han icke �r medborgare i n�gon av dem, skola de beh�riga myndigheterna i de b�da staterna avg�ra fr�gan genom �verenskommelse. (cc) Where by reason of the provisions of sub-paragraph (aa) above a legal person is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated. The same provision shall apply to partnerships III) D� p� grund av best�m- melserna i punkt I) ovan en juridisk person �ger hemvist i b�da avtals- slutande staterna, anses dess hemvist f�refinnas i den stat, d�r dess verk- liga ledning �r bel�gen. Detsamma g�ller s�dana bolag och andra sammanslutningar, vilka enligt 2019:1197 </div> <div id="page5-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS and associations which are not legal persons under the national laws by which they are governed. vederb�rande stats lagstiftning icke �ro juridiska personer. (f) The terms resident of one of the Contracting States and resi- dent of the other Contracting State mean a person who is a resident of Greece or a person who is a resident of Sweden, as the context requires; f) Uttrycken person med hemvist i en av de avtalsslutande staterna och person med hemvist i den andra avtalsslutande staten �syfta en per- son med hemvist i Grekland eller en person med hemvist i Sverige, allt- efter som sammanhanget kr�ver. (g) The terms Greek enterprise and Swedish enterprise mean respectively an industrial or com- mercial enterprise or undertaking carried on by a resident of Greece and an industrial or commercial enterprise or undertaking carried on by a resident of Sweden, and the terms enterprise of one of the Contracting States and enterprise of the other Contracting State mean a Greek enterprise or a Swedish enterprise, as the context requires; g) Uttrycken grekiskt f�retag och svenskt f�retag �syfta ett r�relseidkande f�retag, som be- drives av en person med hemvist i Grekland respektive ett r�relse- idkande f�retag, som bedrives av en person med hemvist i Sverige; ut- trycken f�retag i en av de avtals- slutande staterna och f�retag i den andra avtalsslutande staten �syfta ett grekiskt f�retag eller ett svenskt f�retag, alltefter som sammanhanget kr�ver. (h) The term industrial or com- mercial profits includes rents or royalties in respect of cinema- tograph including television films; h) Uttrycket inkomst av r�relse inbegriper hyresavgifter eller royalty f�r kinematografisk film �vensom televisionsfilm. (i) (aa) The term permanent establishment means a fixed place of business in which the business of the enterprise is wholly or partly carried on. i) I) Med uttrycket fast drift- st�lle f�rst�s en stadigvarande aff�rsanordning, i vilken f�retagets verksamhet helt eller delvis ut�vas. (bb) A permanent establishment shall include especially: II) S�som fast driftst�lle anses s�rskilt: a) a place of management; 1) plats f�r f�retagsledning, b) a branch; 2) filial, c) an office; 3) kontor, d) a factory; 4) fabrik, e) a workshop; 5) verkstad, f) a mine, quarry or other place of extraction of natural resources; 6) gruva, stenbrott eller annan plats f�r utnyttjandet av naturtill- g�ngar, g) a building site or construction or assembly project which exists for more than twelve months. 7) plats f�r byggnads-, anl�gg- nings- eller installationsarbete, som varar mer �n tolv m�nader. (cc) The term permanent estab- lishment shall not be deemed to include: III) Uttrycket fast driftst�lle skall icke anses innefatta: a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; 1) anv�ndningen av anordningar, avsedda uteslutande f�r lagring, utst�llning eller utl�mnande av f�re- taget tillh�riga varor, b) the maintenance of a stock of goods or merchandise belonging to 2) innehavet av ett f�retaget till- h�rigt varulager, avsett uteslutande 2019:1197 </div> <div id="page6-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS the enterprise solely for the purpose of storage, display or delivery; f�r lagring, utst�llning eller utl�m- nande, c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; 3) innehavet av ett f�retaget till- h�rigt varulager, avsett uteslutande f�r bearbetning eller f�r�dling genom ett annat f�retags f�rsorg, d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for collecting in- formation, for the enterprise; 4) innehavet av en stadigvarande aff�rsanordning, avsedd uteslutande f�r ink�p av varor eller inf�r- skaffande av upplysningar f�r f�re- tagets r�kning, e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or aux- iliary character, for the enterprise. 5) innehavet av en stadigvarande aff�rsanordning, avsedd uteslutande f�r att f�r f�retagets r�kning om- bes�rja reklam, meddela upplys- ningar, bedriva vetenskaplig forsk- ning eller ut�va liknande verk- samhet, under f�ruts�ttning att verksamheten �r av f�rberedande eller bitr�dande art. (dd) A person acting in one of the Contracting States on behalf of an enterprise of the other Contracting State other than an agent of an independent status to whom sub- paragraph (ee) applies shall be deemed to be a permanent estab- lishment in the first-mentioned State if he has, and habitually exercises in that State, an authority to conclude contracts in the name of the enter- prise, unless his activities are limited to the purchase of goods or merchan- dise for the enterprise. IV) En person, som �r verksam i en av de avtalsslutande staterna f�r ett f�retag i den andra avtalsslutande staten h�runder inbegripes icke s�dan oberoende representant som avses i punkt V) behandlas s�som ett fast driftst�lle i den f�rstn�mnda staten om han innehar och i den f�rstn�mnda staten regelbundet an- v�nder en fullmakt att sluta avtal i f�retagets namn samt verksamheten icke begr�nsas till ink�p av varor f�r f�retagets r�kning. (ee) An enterprise of one of the Contracting States shall not be deemed to have a permanent estab- lishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. V) Ett f�retag i en av de avtals- slutande staterna anses icke hava ett fast driftst�lle i den andra avtals- slutande staten allenast p� den grund, att f�retaget uppeh�ller aff�rsf�rbindelser i den andra staten genom f�rmedling av en m�klare, kommission�r eller annan fullst�n- digt oberoende representant, under f�ruts�ttning att dessa personer d�r- vid fullg�ra uppdrag, vilka tillh�ra deras vanliga aff�rsverksamhet. (ff) The fact that a company which is a resident of one of the Contracting States controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a VI) Den omst�ndigheten, att ett bolag med hemvist i en av de avtalsslutande staterna kontrollerar eller kontrolleras av ett bolag, som har sitt hemvist i den andra avtals- slutande staten eller som uppeh�ller aff�rsf�rbindelser i denna andra stat (antingen genom ett fast driftst�lle 2019:1197 </div> <div id="page7-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS permanent establishment or other- wise), shall not of itself constitute either company a permanent estab- lishment of the other. eller annorledes), skall icke i och f�r sig medf�ra att n�gotdera bolaget betraktas s�som ett fast driftst�lle f�r det andra bolaget. (j) The term international traffic includes traffic between places in one country in the course of a voyage which extends over more than one country. j) Uttrycket internationell trafik inbegriper trafik som ut�vas mellan orter i ett och samma land s�som ett led i trafik mellan tv� eller flera l�nder. (2) In the application of the provisions of the present Convention by one of the Contracting States any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that State relating to the taxes which are the subject of the present Conven- tion. � 2. D� en av de avtalsslutande staterna till�mpar best�mmelserna i detta avtal, skall, s�vitt icke sam- manhanget annorlunda kr�ver, varje d�ri f�rekommande uttryck, vars inneb�rd icke s�rskilt angivits, anses hava den betydelse, som uttrycket har enligt g�llande lagar inom den ifr�gavarande staten r�rande s�dana skatter, som �ro f�rem�l f�r avtalet. Article IV Artikel IV (1) The profits of an enterprise of one of the Contracting States shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, tax may be imposed in the other State on the profits of the enterprise but only on so much of them as is attributable to that permanent establishment. � 1. Inkomst av r�relse, �tnjuten av ett f�retag i en av de avtals- slutande staterna, m� beskattas allenast i denna stat, s�vida icke f�retaget bedriver r�relse i den andra avtalsslutande staten fr�n ett d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, �ger den andra avtalsslutande staten beskatta f�retagets inkomst men endast s� stor del d�rav, som �r h�nf�rlig till det fasta driftst�llet. (2) Where an enterprise of one of the Contracting States carries on business in the other Contracting State through a permanent estab- lishment situated therein, there shall in each State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing quite independently with the enterprise of which it is a permanent establish- ment. � 2. Om ett f�retag i en av de avtalsslutande staterna bedriver r�relse i den andra avtalsslutande staten fr�n ett d�r bel�get fast driftst�lle, skall i vardera staten till det fasta driftst�llet h�nf�ras den inkomst av r�relse, som driftst�llet kan antagas skola hava �tnjutit, d�rest driftst�llet varit ett frist�ende f�retag med samma eller liknande verksamhet, bedriven under samma eller liknande villkor, samt drift- st�llet sj�lvst�ndigt avslutat aff�rer med det f�retag, till vilket driftst�llet h�r. (3) In the determination of the profits of a permanent establish- ment, there shall be allowed as � 3. Vid best�mmandet av det fasta driftst�llets inkomst av r�relse skall avdrag medgivas f�r alla 2019:1197 </div> <div id="page8-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere. kostnader som uppkommit f�r det fasta driftst�llets r�kning, h�runder inbegripna kostnader f�r f�retagets ledning och allm�nna f�rvaltning, oavsett om kostnaderna uppkommit i den avtalsslutande stat d�r det fasta driftst�llet �r bel�get eller annor- st�des. (4) In so far as it has been customary in one of the Contracting States to determine the profits to be attributed to a permanent establish- ment on the basis of an apportion- ment of the total profits of the enter- prise to its various parts, nothing in paragraph (2) of this Article shall preclude such Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, how- ever, be such that the result shall be in accordance with the principles laid down in this Article. � 4. Vad i � 2 av denna artikel stadgas skall emellertid i den m�n i en av de avtalsslutande staterna inkomst h�nf�rlig till ett fast drift- st�lle brukat best�mmas p� grundval av en f�rdelning av f�retagets hela inkomst p� de olika delarna av f�re- taget icke hindra att i denna avtals- slutande stat den skattepliktiga in- komsten best�mmes genom ett dylikt brukligt f�rfarande. F�rfaran- det skall dock vara s�dant att resul- tatet st�r i �verensst�mmelse med de i denna artikel angivna principerna. (5) No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. � 5. Inkomst skall icke anses h�n- f�rlig till ett fast driftst�lle allenast av den anledningen att det fasta driftst�llet ink�per varor f�r f�re- tagets r�kning. (6) For the purposes of the preceding paragraphs, the profits to be attributed to the permanent estab- lishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. � 6. Vid till�mpningen av f�re- g�ende paragrafer skall inkomst h�nf�rlig till det fasta driftst�llet best�mmas genom samma f�rfar- ande �r fr�n �r s�vida icke s�rskilda f�rh�llanden annat f�ranleda. Article V Artikel V Where I fall d� (a) an enterprise of one of the Contracting States participates directly or indirectly in the manage- ment, control or capital of an enter- prise of the other Contracting State, or a) ett f�retag i en av de avtals- slutande staterna direkt eller indirekt deltager i ledningen eller �vervak- ningen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller (b) the same persons participate directly or indirectly in the manage- ment, control or capital of an enter- prise of one of the Contracting States and an enterprise of the other Con- tracting State, b) samma personer direkt eller indirekt deltaga i ledningen eller �vervakningen av s�v�l ett f�retag i en av de avtalsslutande staterna som ett f�retag i den andra avtalsslutande staten eller �ga del i b�da dessa f�retags kapital, 2019:1197 </div> <div id="page9-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. skall iakttagas f�ljande. Om mellan f�retagen i fr�ga om handel eller andra ekonomiska f�rbindelser avtalas eller f�reskrivas villkor, som avvika fr�n dem som skulle hava avtalats mellan tv� av varandra oberoende f�retag, m� alla vinster, som skulle hava tillkommit det ena f�retaget om sagda villkor icke funnits men som p� grund av vill- koren i fr�ga icke tillkommit detta f�retag, inr�knas i detta f�retags inkomster och beskattas i �ver- ensst�mmelse d�rmed. Article VI Artikel VI (1) Notwithstanding the provi- sions of the foregoing Articles of this Convention, income derived from the operation in international traffic of ships registered in one of the Contracting States shall be exempt from tax in the other Contracting State, unless the enter- prise is a resident of that other State; in such event the income may be taxed in the last-mentioned State. � 1. Utan hinder av best�mmel- serna i f�reg�ende artiklar av detta avtal skall inkomst, som f�rv�rvas genom ut�vande av sj�fart i inter- nationell trafik medelst fartyg regist- rerade i en av de avtalsslutande stat- erna, vara undantagen fr�n beskatt- ning i den andra avtalsslutande staten, s�vida icke f�retaget �ger hemvist i denna andra stat; i dylikt fall m� den sistn�mnda staten beskatta inkomsten. (2) Income from the operation of aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. � 2. Inkomst, som f�rv�rvas genom ut�vande av luftfart i inter- nationell trafik, skall beskattas allen- ast i den avtalsslutande stat, i vilken f�retaget har sin verkliga ledning. Article VII Artikel VII (1) Dividends paid by a company which is a resident of Sweden to a resident of Greece shall be exempt from Swedish tax. � 1. Utdelning fr�n ett bolag med hemvist i Sverige till en person med hemvist i Grekland skall vara undan- tagen fr�n svensk skatt. (2) Dividends paid by a company which is a resident of Greece to a resident of Sweden shall in Greece be subject to Greek income tax provided that such dividends are deducted from the amount of the companys total net income subject to the income tax on legal entities. � 2. Utdelning fr�n ett bolag med hemvist i Grekland till en person med hemvist i Sverige skall i Grekland vara underkastad grekisk inkomstskatt under f�ruts�ttning att utdelningen avdrages fr�n det belopp av bolagets sammanlagda nettoinkomst, som �r f�rem�l f�r den grekiska inkomstskatten � juridiska personer. (3) Dividends paid by a company which is a resident of Greece to a company which is a resident of � 3. Utdelning fr�n ett bolag med hemvist i Grekland till ett bolag med 2019:1197 </div> <div id="page10-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS Sweden shall be exempt from Swedish tax. This exemption shall not apply unless in accordance with the laws of Sweden the dividends would have been exempt from Swedish tax if the first-mentioned company had been a resident of Sweden and not a resident of Greece. hemvist i Sverige skall vara undan- tagen fr�n svensk skatt. Denna skattebefrielse intr�der dock icke med mindre f�rh�llandena �ro s�dana att utdelningen enligt svensk lag skulle ha varit undantagen fr�n svensk skatt, om det f�rstn�mnda bolaget hade varit att anse som bosatt i Sverige och icke i Grekland. (4) Paragraphs (1) and (2) of this Article shall not apply where a resident of one of the Contracting States has a permanent estab- lishment in the other Contracting State and such dividends are directly associated with the business carried on through such permanent estab- lishment; in such event Article IV of this Convention is applicable. � 4. Best�mmelserna i �� 1 och 2 av denna artikel �ro icke till- l�mpliga, om en person med hemvist i en av de avtalsslutande staterna innehar ett fast driftst�lle i den andra avtalsslutande staten och utdelning- en i fr�ga �ger direkt samband med den fr�n driftst�llet bedrivna r�rel- sen; i dylikt fall skall artikel IV av detta avtal �ga till�mpning. Article VIII Artikel VIII (1) Interest arising in one of the Contracting States and paid to a resident of the other Contracting State shall be taxable in that other State. � 1. R�nta, som h�rr�r fr�n en av de avtalsslutande staterna och ut- betalas till en person med hemvist i den andra avtalsslutande staten, m� beskattas i denna andra stat. (2) Nevertheless, a Contracting State in which interest arises which is paid to a resident of the other Contracting State shall retain the right under its own law to tax such interest. If it exercises such right, the rate of the tax which it charges may not exceed 10 per cent on the amount of the interest. The com- petent authorities of the two States shall by mutual agreement settle the mode of application of such limitation. � 2. Den avtalsslutande stat, fr�n vilken h�rr�r r�nta som utbetalas till en person med hemvist i den andra avtalsslutande staten, skall dock vara bibeh�llen vid r�tten att enligt sin egen lagstiftning beskatta r�ntan. Ut�vas denna beskattningsr�tt, f�r den p�f�rda skatten icke �verstiga 10 procent av r�ntans belopp. De beh�riga myndigheterna i de b�da staterna skola tr�ffa �verenskom- melse om till�mpningen av n�mnda begr�nsning. (3) The term interest employed in this Article means income from Government securities, bonds or debentures, whether or not secured by mortgage and whether or not carrying a right to participate in profits, and debt-claims of every kind, as well as all other income assimilated by the taxation law to income from money lent. � 3. Med uttrycket r�nta f�rst�s i denna artikel inkomst av v�rde- papper som utf�rdats av staten, av obligationer eller debentures, an- tingen desamma utf�rdats mot s�kerhet i egendom eller icke och antingen de representera en r�tt till andel i vinst eller icke, samt av varje annat slags fordran �vensom all annan inkomst, vilken enligt skatte- lagstiftningen j�mst�lles med in- komst av f�rstr�ckning. (4) The provisions of the fore- going paragraphs shall not apply if � 4. Best�mmelserna i f�reg�ende paragrafer �ro icke till�mpliga, om 2019:1197 </div> <div id="page11-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS the recipient of the interest, being a resident of one of the Contracting States, has in the other Contracting State in which the interest arises a permanent establishment with which the debt-claim from which the interest arises is effectively connec- ted. In such a case, Article IV of this Convention shall apply. den person, som �ger hemvist i en av de avtalsslutande staterna och upp- b�r r�ntan, innehar ett fast driftst�lle i den andra avtalsslutande staten varifr�n r�ntan h�rr�r och den ford- ran av vilken r�ntan h�rflyter �ger verkligt samband med det fasta drift- st�llet. I dylikt fall skall artikel IV av detta avtal �ga till�mpning. (5) Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision of that State or a resident of that State. Where, however, the person paying the interest, whether he is a resident of one of the Con- tracting States or not, possesses in one of the Contracting States a per- manent establishment for the re- quirements of which the loan on which the interest is paid was effec- ted, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment is situated. � 5. R�nta skall anses h�rr�ra fr�n en avtalsslutande stat, om ut- betalaren �r staten sj�lv, en politisk underavdelning till staten eller en person med hemvist i denna stat. Om den person som utbetalar r�ntan antingen han �ger hemvist i en av de avtalsslutande staterna eller ej i en av de avtalsslutande staterna innehar ett fast driftst�lle, f�r vilket upp- tagits det l�n som r�ntan avser, och r�ntan bestrides av det fasta drift- st�llet, skall r�ntan dock anses h�r- r�ra fr�n den avtalsslutande stat, i vilken det fasta driftst�llet �r bel�get. (6) Where, owing to a special relationship between the payer and the recipient or between either of them and some other person, the amount of interest paid, having re- gard to the indebtedness in respect of which it is paid, exceeds the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such a case, the excess part of the interest shall be taxable in accor- dance with the laws of the two Contracting States due regard being had to the other provisions of this Convention. � 6. Betr�ffande s�dana fall, d� s�rskilda f�rbindelser mellan utbe- talaren och mottagaren eller mellan dem b�da och annan person f�ran- leda att det utbetalade r�ntebeloppet med h�nsyn till den skuld, f�r vilken r�ntan erl�gges, �verstiger det belopp som skulle hava avtalats mellan utbetalaren och mottagaren om dylika f�rbindelser icke f�relegat, skola best�mmelserna i denna artikel g�lla allenast f�r sistn�mnda belopp. I dylikt fall skall �verskjutande r�ntebelopp beskattas i enlighet med lagstiftningen i de b�da avtalsslutande staterna med iakttagande av �vriga best�mmelser i detta avtal. Article IX Artikel IX (1) Royalties arising in one of the Contracting States and paid to a resident of the other Contracting State shall be taxable in that other State. � 1. Royalty, som h�rr�r fr�n en av de avtalsslutande staterna och utbetalas till en person med hemvist i den andra avtalsslutande staten, m� beskattas i denna andra stat. (2) Nevertheless, a Contracting State in which royalties arise which � 2. Den avtalsslutande stat, fr�n vilken h�rr�r royalty som utbetalas 2019:1197 </div> <div id="page12-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS are paid to a resident of the other Contracting State shall retain the right under its own law to tax such royalties. If it exercises such right, the rate of the tax which it charges may not exceed 5 per cent of the gross amount of the royalties. The competent authorities of the two States shall by mutual agreement settle the mode of application of such limitation. till en person med hemvist i den andra avtalsslutande staten, skall dock vara bibeh�llen vid r�tten att enligt sin egen lagstiftning beskatta royaltyn. Ut�vas denna beskatt- ningsr�tt, f�r den p�f�rda skatten icke �verstiga 5 procent av royaltyns bruttobelopp. De beh�riga myndig- heterna i de b�da staterna skola tr�ffa �verenskommelse om till�mp- ningen av n�mnda begr�nsning. (3) The term royalties em- ployed in this Article means pay- ments of any kind received as consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, any patent, trade mark, design or model, plan, secret process or formula, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for informa- tion concerning industrial, commer- cial or scientific experience, but does not include any royalty or other amount paid in respect of the opera- tion of a mine or quarry or of any other extraction of natural resources or in respect of cinematograph in- cluding television films. � 3. Med uttrycket royalty f�r- st�s i denna artikel varje slag av utbetalning, som uppb�res s�som er- s�ttning f�r upphovsr�tt till litter�ra, konstn�rliga eller vetenskapliga verk, f�r nyttjandet av eller r�tten att nyttja patent, varum�rke, m�nster eller modell, ritning, hemlig fabrika- tionsmetod eller recept, f�r nyttjan- det av eller r�tten att nyttja indust- riell, kommersiell eller vetenskaplig utrustning eller f�r upplysningar om erfarenhetsr�n av industriell, kom- mersiell eller vetenskaplig natur; uttrycket omfattar d�remot icke n�got slag av royalty eller annat belopp, som utbetalas f�r nyttjandet av gruva, stenbrott eller annan natur- tillg�ng eller f�r kinematografisk film eller televisionsfilm. (4) Profits from the alienation of any property or rights mentioned in paragraph (3) shall be taxable only in the Contracting State of which the alienator is a resident. � 4. Inkomst genom avyttring av egendom eller r�ttighet, som avses i � 3, skall beskattas allenast i den avtalsslutande stat i vilken s�ljaren �ger hemvist. (5) The provisions of para- graphs (1), (2) and (4) shall not apply if the recipient of the royalties, being a resident of one of the Contracting States, has in the Con- tracting State in which the royalties arise a permanent establishment with which the right giving rise to the royalties is effectively connec- ted. In such a case, Article IV of this Convention shall apply. � 5. Best�mmelserna i �� 1, 2 och 4 �ro icke till�mpliga, om den per- son, som �ger hemvist i en av de avtalsslutande staterna och som upp- b�r royaltyn, innehar ett fast drift- st�lle i den andra avtalsslutande staten varifr�n royaltyn h�rr�r och den r�ttighet av vilken royaltyn h�rflyter �ger verkligt samband med det fasta driftst�llet. I dylikt fall skall artikel IV av detta avtal �ga till�mp- ning. (6) Where, owing to a special relationship between the payer and the recipient or between either of them and some other person, the amount of the royalties paid, having regard to the use or right for which � 6. Betr�ffande s�dana fall, d� s�rskilda f�rbindelser mellan ut- betalaren och mottagaren eller mellan dem b�da och annan person f�ranleda att det utbetalade royalty- 2019:1197 </div> <div id="page13-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS they are paid, exceeds the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such a case, the excess part of the payments shall be taxable in accor- dance with the laws of the two Contracting States due regard being had to the other provisions of this Convention. beloppet med h�nsyn till det nyttjan- de eller den r�tt, f�r vilken royaltyn erl�gges, �verstiger det belopp, som skulle hava avtalats mellan ut- betalaren och mottagaren om dylika f�rbindelser icke f�relegat, skola best�mmelserna i denna artikel g�lla allenast f�r sistn�mnda belopp. I dylikt fall skall �verskjutande ers�ttningsbelopp beskattas i enlig- het med lagstiftningen i de b�da avtalsslutande staterna med iakttag- ande av �vriga best�mmelser i detta avtal. Article X Artikel X (1) Income from immovable property may be taxed in the Contracting State in which such property is situated. � 1. Inkomst av fastighet m� be- skattas i den avtalsslutande stat i vilken fastigheten �r bel�gen. (2) The term immovable proper- ty shall be defined in accordance with the laws of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment of agri- cultural and forestry enterprises, rights to which the provisions of general law respecting landed pro- perty apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. � 2. Uttrycket fastighet skall hava den betydelse som uttrycket har enligt g�llande lagar i den avtalsslut- ande stat, i vilken egendomen i fr�ga �r bel�gen. Under detta uttryck in- begripes dock st�dse egendom som utg�r tillbeh�r till fastighet, levande och d�da inventarier i lantbruk och skogsbruk, r�ttigheter � vilka f�re- skrifterna i allm�n lag ang�ende fastigheter �ga till�mpning, nyttjan- der�tt till fastighet och r�tt till f�r�n- derliga eller fasta ers�ttningar f�r nyttjandet av gruvor och andra naturtillg�ngar. Fartyg och luftfartyg skola d�remot icke betraktas s�som fastigheter. (3) The provisions of para- graphs (1) and (2) above shall apply to income derived from the direct use or from the letting of immovable property or the use in any other form of such property, including income from agricultural or forestry enter- prises. They shall likewise apply to profits from the alienation of im- movable property. � 3. Best�mmelserna i �� 1 och 2 ovan skola �ga till�mpning s�v�l � inkomst, vilken f�rv�rvas genom omedelbart brukande av fastighet, som � inkomst, vilken erh�lles genom uthyrning av fastighet eller genom annan anv�ndning av fastig- heten, d�runder inbegripet inkomst av lantbruks- och skogsf�retag. Be- st�mmelserna skola likaledes till�m- pas � inkomst genom avyttring av fastighet. (4) The provisions of para- graphs (1) to (3) above shall also apply to the income from immovable � 4. Best�mmelserna i �� 13 ovan skola �ven �ga till�mpning � s�dan inkomst av fastighet som 2019:1197 </div> <div id="page14-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS property of any enterprises other than agricultural or forestry enter- prises and to income from im- movable property used for the per- formance of professional services. f�rv�rvas av annat f�retag �n lant- bruks- eller skogsf�retag �vensom inkomst av fastighet som anv�ndes vid ut�vandet av fria yrken. Article XI Artikel XI A resident of one of the Con- tracting States shall be exempt in the other Contracting State from tax on gains from the sale, transfer, or exchange of capital assets other than immovable property, unless he has a permanent establishment in that other State and the gains are directly associated with the business carried on through such permanent estab- lishment. En person med hemvist i en av de avtalsslutande staterna skall vara befriad fr�n skatt i den andra avtals- slutande staten � vinst p� grund av f�rs�ljning, �verl�telse eller byte av f�rm�genhetstillg�ngar som ej ut- g�ras av fastighet, s�vida icke per- sonen i fr�ga innehar ett fast drift- st�lle i denna andra stat och vinsten �ger direkt samband med den fr�n driftst�llet bedrivna r�relsen. Article XII Artikel XII Income derived by a resident of one of the Contracting States in respect of professional services or other independent activities of a similar character shall be taxable only in that Contracting State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, such part of that income as is attributable to that base may be taxed in that other Con- tracting State. Inkomst, som f�rv�rvas av en person med hemvist i en av de avtalsslutande staterna genom ut- �vande av fritt yrke eller annan d�rmed j�mf�rbar sj�lvst�ndig verk- samhet, skall beskattas allenast i denna stat om han icke har en stadigvarande anordning i den andra avtalsslutande staten, som regel- m�ssigt st�r till hans f�rfogande f�r ut�vandet av verksamheten. D�rest han har en s�dan stadigvarande anordning, m� den del av inkomsten som �r h�nf�rlig till denna anord- ning beskattas i den andra avtals- slutande staten. Article XIII Artikel XIII (1) Subject to the provisions of Articles XIV, XV and XVI salaries, wages and other similar remune- ration derived by a resident of one of the Contracting States in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exer- cised, such remuneration as is de- rived therefrom may be taxed in that other State. � 1. D�r icke artiklarna XIV, XV och XVI annat f�ranleda skola l�ner och liknande ers�ttningar, som en person med hemvist i en av de avtalsslutande staterna uppb�r p� grund av arbetsanst�llning, beskattas allenast i denna stat, s�vida icke arbetet utf�res i den andra avtals- slutande staten. Om arbetet utf�res i den andra staten, m� ers�ttningen p� grund av anst�llningen beskattas i denna stat. (2) Notwithstanding the provi- sions of paragraph (1) above, re- muneration derived by a resident of � 2. Utan hinder av best�m- melserna i � 1 ovan skall ers�ttning, som en person med hemvist i en av 2019:1197 </div> <div id="page15-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS one of the Contracting States in respect of an employment exercised in the other Contracting State shall be taxable only in the first-men- tioned State if: de avtalsslutande staterna uppb�r p� grund av arbete som utf�res i den andra avtalsslutande staten, beskatt- as allenast i den f�rstn�mnda staten, under f�ruts�ttning att (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the taxable year concerned, and a) inkomsttagaren vistas i denna andra stat under en tidrymd eller tidrymder, som sammanlagt icke �verstiga 183 dagar under beskatt- nings�ret i fr�ga, (b) the remuneration is paid by or on behalf of an employer who is not a resident of the other State, and b) ers�ttningen betalas av eller p� uppdrag av en arbetsgivare, som ej �ger hemvist i denna andra stat, och (c) the remuneration is not de- ducted from the profits of a per- manent establishment or a fixed base which the employer has in the other State. c) ers�ttningen ej s�som omkost- nad belastar ett fast driftst�lle eller en stadigvarande anordning, som arbetsgivaren har i denna andra stat. (3) Notwithstanding the pre- ceding provisions of this Article, remuneration for personal services performed aboard: � 3. Utan hinder av vad som stad- gas ovan i denna artikel m� ers�tt- ning f�r personligt arbete, som full- g�res (a) a ship in international traffic and registered in one of the Con- tracting States may be taxed in that Contracting State unless the enter- prise is a resident of the other State; in such event the income may be taxed in the last-mentioned State; and a) ombord � fartyg i internationell trafik, vilket �r registrerat i en av de avtalsslutande staterna, beskattas i denna avtalsslutande stat, s�vida icke f�retaget �ger hemvist i den andra staten; i dylikt fall m� in- komsten beskattas i den sistn�mnda staten; samt (b) an aircraft in international traffic may be taxed in the Con- tracting State in which the place of effective management of the enter- prise is situated. b) ombord � luftfartyg i interna- tionell trafik, beskattas i den avtals- slutande stat, i vilken f�retaget har sin verkliga ledning. Article XIV Artikel XIV (1) Remuneration, including pen- sions, paid by or out of funds created by one of the Contracting States or a political subdivision or a local authority thereof to any individual in respect of services rendered to that State or subdivision or local authori- ty thereof in the discharge of func- tions of a governmental nature may be taxed in that State. The same shall apply as regards other pensions paid by the State as well as pensions paid by social insurance institutions and similar organisations. � 1. Ers�ttningar, pensioner d�ri inbegripna, vilka utbetalas av eller fr�n fonder inr�ttade av en av de avtalsslutande staterna, dess poli- tiska underavdelningar eller lokala myndigheter till en fysisk person s�som ers�ttning f�r arbete, som utf�rts i tj�nst hos samma stat, underavdelning eller lokala myn- dighet, m� beskattas i den staten. Motsvarande skall g�lla i fr�ga om andra pensioner, som utbetalas av staten, �vensom pensioner som utbetalas av socialf�rs�kringsanstal- ter och liknande inr�ttningar. 2019:1197 </div> <div id="page16-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 16 SFS (2) The provisions of Articles XIII, XV and XVI shall apply to remuneration and pensions in res- pect of services rendered in con- nection with any trade or business carried on by one of the Contracting States or a political subdivision or a local authority thereof. � 2. Best�mmelserna i artiklarna XIII, XV och XVI �ro till�mpliga � ers�ttningar och pensioner som ut- betalas f�r tj�nster, utf�rda i sam- band med r�relse som bedrivits av en av de avtalsslutande staterna, dess politiska underavdelningar eller lokala myndigheter. Article XV Artikel XV Directors' fees and similar pay- ments derived by a resident of one of the Contracting States in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. Styrelsearvoden eller liknande ers�ttningar, som uppb�ras av en person med hemvist i en av de avtalsslutande staterna i egenskap av styrelseledamot i ett bolag med hem- vist i den andra avtalsslutande stat- en, m� beskattas i denna andra stat. Article XVI Artikel XVI Subject to the provisions of paragraph (1) of Article XIV pen- sions and other similar payments paid in consideration of past em- ployment shall be taxable only in the Contracting State of which the reci- pient is a resident. D�r icke best�mmelserna i � 1 av artikel XIV annat f�ranleda, skola pensioner och liknande ers�ttningar, som utbetalas i anledning av tidigare anst�llning, beskattas allenast i den avtalsslutande stat i vilken den som uppb�r ers�ttningen �ger hemvist. Article XVII Artikel XVII Notwithstanding anything con- tained in this Convention, income derived by public entertainers, such as theatre, motion picture, radio or television artists, and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which these activities are exercised. Utan hinder av vad eljest i detta avtal stadgas m� inkomst, som sk�despelare, filmsk�despelare, radio- eller televisionsartister, musiker och dylika �vensom idrotts- m�n f�rv�rva under sin yrkes- ut�vning, beskattas i den avtals- slutande stat, i vilken yrket ut�vas. Article XVIII Artikel XVIII (1) Any annuity, derived from sources within Sweden by an individual who is a resident of Greece, shall be exempt from Swedish tax. � 1. Livr�ntor, uppburna fr�n inkomstk�llor i Sverige av en fysisk person med hemvist i Grekland, skola vara undantagna fr�n svensk skatt. (2) Any annuity, derived from sources within Greece by an indi- vidual who is a resident of Sweden, shall be exempt from Greek tax. � 2. Livr�ntor, uppburna fr�n inkomstk�llor i Grekland av en fysisk person med hemvist i Sverige, skola vara undantagna fr�n grekisk skatt. (3) The term annuity means a stated sum payable, under an obliga- tion, periodically at stated times � 3. Med livr�nta f�rst�s ett fastst�llt belopp, som p� grund av f�rpliktelse skall utbetalas period- 2019:1197 </div> <div id="page17-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 17 SFS during life or during a specified or ascertainable period of time. iskt p� fastst�llda tider under veder- b�randes livstid eller under annan angiven eller fastst�llbar tidsperiod. Article XIX Artikel XIX A professor or teacher of an establishment for higher education or scientific research in one of the Contracting States, who receives remuneration for teaching or for carrying out advanced study or research, during a period of tempor- ary residence not exceeding two years, at a university, college or other establishment for higher education or for research in the other Contracting State, shall be exempt from tax in that other State in respect of that remuneration, provided that such establishment belongs to the State or to non profit-making legal entities under the Public or Private law. En professor eller l�rare vid en institution f�r h�gre utbildning eller vetenskaplig forskning i en av de avtalsslutande staterna, som uppb�r ers�ttning f�r undervisning eller f�r vetenskapliga studier eller forskning vid universitet, h�gskola eller annan institution f�r h�gre utbildning eller f�r forskning i den andra avtals- slutande staten under tillf�llig vistel- se d�rst�des, ej �verstigande tv� �r, skall vara befriad fr�n beskattning i sistn�mnda stat f�r ers�ttningen d�rest ifr�gavarande institution till- h�r staten eller ock privatr�ttslig eller offentligr�ttslig juridisk person, vars verksamhet icke bedrives i vinstsyfte. Article XX Artikel XX (1) Payments which a student or business apprentice from one of the Contracting States who is present in the other Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training, shall not be taxed in that other State, provided that such payments are made to him from sources outside that other State. � 1. En studerande eller aff�rs- eller hantverkspraktikant fr�n en av de avtalsslutande staterna, som vistas i den andra avtalsslutande staten allenast f�r sin undervisning eller utbildning, skall ej beskattas i denna andra stat f�r belopp, som han uppb�r till bestridande av sitt uppeh�lle, sin undervisning eller sin utbildning, d�rest beloppen i fr�ga utbetalas till honom fr�n utlandet. (2) An individual from one of the Contracting States who is present in the other Contracting State solely as a student at a university, college or school in the other State or as a business apprentice, shall not be taxed in that other State for a period not exceeding three consecutive taxable years in respect of remunera- tion from employment in such other State, provided that � 2. En fysisk person fr�n en av de avtalsslutande staterna, som vistas i den andra avtalsslutande staten allenast s�som studerande vid universitet, h�gskola eller skola i den staten eller s�som aff�rs- eller hantverkspraktikant, skall under en period icke �verstigande tre p� varandra f�ljande beskattnings�r vara befriad fr�n beskattning i denna andra stat f�r inkomst av anst�llning d�rst�des, under f�ruts�ttning att (a) the remuneration constitutes earnings necessary for his mainten- ance and education, and a) inkomsten �r erforderlig f�r att bestrida kostnaderna f�r hans uppeh�lle och undervisning, och (b) the said remuneration does not exceed in the taxable year 4.000 b) inkomsten i fr�ga icke �ver- stiger 4 000 svenska kronor under 2019:1197 </div> <div id="page18-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 18 SFS Swedish crowns or the equivalent thereof in the currency of Greece as the case may be. beskattnings�ret respektive motsvar- ande belopp i grekisk valuta. Article XXI Artikel XXI The items of income not expressly mentioned in the foregoing Articles of the Convention shall be taxable only in the Contracting State of which the recipient is a resident. Inkomst, betr�ffande vilken ingen uttrycklig best�mmelse meddelats i f�reg�ende artiklar av avtalet, skall beskattas allenast i den avtalsslut- ande stat i vilken den som uppb�r inkomsten �ger hemvist. Article XXII Artikel XXII Where taxes on capital are imposed by one or other or both of the Contracting States the following provisions shall apply: Om skatt � f�rm�genhet utg�r i en av de avtalsslutande staterna eller i b�da staterna, skola f�ljande best�m- melser �ga till�mpning: (a) Capital represented by im- movable property, as defined in paragraph (2) of Article X, may be taxed in the Contracting State in which such property is situated. a) F�rm�genhet best�ende av s�dan fastighet som avses i � 2 av artikel X m� beskattas i den avtals- slutande stat, i vilken fastigheten �r bel�gen. (b) Subject to the provisions of paragraph (a) above, capital repre- sented by assets forming part of the business property employed in a permanent establishment of an enterprise, or by assets pertaining to a fixed base used for the per- formance of professional services, may be taxed in the Contracting State in which the permanent estab- lishment or fixed base is situated. b) Med f�rbeh�ll f�r vad som stadgas i punkt a) ovan skall g�lla att f�rm�genhet, best�ende av tillg�ng- ar som �ro att h�nf�ra till anl�gg- nings- eller driftkapital i ett f�retags fasta driftst�lle, eller av tillg�ngar, som ing� i en stadigvarande anord- ning f�r ut�vandet av fritt yrke, m� beskattas i den avtalsslutande stat i vilken det fasta driftst�llet eller den stadigvarande anordningen �r be- l�gen. (c) All other elements of capital of a resident of one of the Contracting States shall be taxable only in that State. c) Alla andra slag av f�rm�gen- het, som innehavas av en person med hemvist i en av de avtalsslutande staterna, skola beskattas allenast i denna stat. Article XXIII Artikel XXIII (1) Subject to the provisions of the law of Greece regarding the allowance as a credit against Greek tax of tax payable in a territory outside Greece, Swedish tax payable under the laws of Sweden and in accordance with this Convention, whether directly or by deduction, in respect of income from sources within Sweden shall be allowed as a credit against any Greek tax payable in respect of that income. �1. I enlighet med vad som stadgas i grekisk lag ang�ende kvittning mot grekisk skatt av skatt, som skall betalas i annat land, skall svensk skatt, som enligt svensk lag och i �verensst�mmelse med detta avtal direkt eller genom skatte- avdrag erl�gges f�r inkomst fr�n inkomstk�llor i Sverige, kvittnings- vis avr�knas � varje grekisk skatt, som bel�per � samma inkomst. 2019:1197 </div> <div id="page19-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 19 SFS (2) Income from sources within Greece which in accordance with this Convention may be taxed in Greece either directly or by deduc- tion, shall be exempt from Swedish tax, provided that � 2. Inkomst fr�n inkomstk�llor i Grekland, vilken inkomst i �ver- ensst�mmelse med detta avtal m� beskattas i Grekland antingen direkt eller genom skatteavdrag, skall vara undantagen fr�n svensk skatt. Fr�n denna regel skola dock f�ljande undantag g�lla: a) where such income is a) I s�dana fall d� inkomsten utg�res av (i) a dividend paid by a company being a resident of Greece to a person resident of Sweden, not being a company which is exempt from Swedish tax according to the provi- sions of paragraph (3) of Article VII, or 1) utdelning fr�n ett bolag med hemvist i Grekland till en person med hemvist i Sverige och denne icke �r ett s�dant bolag, som i enlig- het med vad som stadgas i � 3 av artikel VII �r frikallat fr�n svensk skatt, eller (ii) any interest to which paragraph (2) of Article VIII applies and which is paid to a resident of Sweden, or 2) r�nta, � vilken � 2 av artikel VIII �ger till�mpning och vilken utbetalas till en person med hemvist i Sverige, eller (iii) any royalty to which para- graph (2) of Article IX applies and which is paid to a resident of Sweden, 3) royalty, � vilken � 2 av artikel IX �ger till�mpning och vilken utbetalas till en person med hemvist i Sverige, Swedish tax shall be charged on the gross amount of such income, but the amount of Greek income tax appropriate to that income shall be allowed as a credit against any Swedish tax payable in respect of that income; skall svensk skatt ber�knas p� inkomstens bruttobelopp. Fr�n den i enlighet h�rmed p�f�rda svenska skatten skall avr�knas den grekiska inkomstskatt, som bel�per � samma inkomst. b) when the Greek income tax appropriate to the dividend, the interest or the royalty, as the case may be, has been wholly relieved or reduced for a limited period of time, the credit against Swedish tax in respect of such income shall be allowed in an amount equal to the Greek income tax which would have been appropriate to the dividend, the interest or the royalty if no such relief had been given or no such reduction had been allowed; b) Vid till�mpningen av den under punkt a) ovan angivna undantags- best�mmelsen skall, d� hel befrielse fr�n eller neds�ttning av den till utdelningen respektive r�ntan eller royaltyn h�nf�rliga grekiska in- komstskatten meddelats f�r en be- st�md tidsperiod, fr�n den � ifr�ga- varande belopp p�f�rda svenska skatten avr�knas ett belopp mot- svarande den grekiska inkomstskatt som skulle hava varit h�nf�rlig till utdelningen, r�ntan eller royaltyn, d�rest s�dan skattebefrielse eller skatteneds�ttning ej meddelats. c) where interest arising in Greece is paid to a resident of Sweden during the period of the first ten taxable years of the application of the Convention, the credit against Swedish tax payable in respect of that interest shall, notwithstanding c) s�dana fall, d� r�nta uppb�res fr�n inkomstk�llor i Grekland av en person med hemvist i Sverige, skall oberoende av best�mmelserna i punkterna a) och b) ovan med av- seende � de f�rsta tio beskattnings�r, 2019:1197 </div> <div id="page20-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 20 SFS the provisions of sub-paragraphs a) and b), be allowed in an amount equal to ten per cent of the amount of such interest. f�r vilka detta avtal �ger till�mp- ning, fr�n den � r�ntan bel�pande svenska skatten avr�knas ett belopp motsvarande tio procent av r�ntans belopp. (3) If, in accordance with Article XXII, capital belonging to a person resident of Sweden may be taxed in Greece, such capital shall be exempt from Swedish tax. � 3. Om f�rm�genhet, som inne- haves av en person med hemvist i Sverige, i enlighet med artikel XXII m� beskattas i Grekland, skall f�r- m�genheten i fr�ga vara undantagen fr�n svensk skatt. (4) The graduated rate of Swedish tax to be imposed on residents of Sweden may be calculated as though income or capital exempted under this Convention were included in the amount of the total income or capital. � 4. Svensk progressiv skatt, som p�f�res personer med hemvist i Sverige, m� ber�knas efter den skattesats, som skulle hava varit till�mplig, om �ven s�dan inkomst eller f�rm�genhet, som enligt f�re- liggande avtal �r undantagen fr�n beskattning, inr�knats i den skatte- pliktiga inkomsten eller f�rm�gen- heten. Article XXIV Artikel XXIV (1) Where under the provisions of this Convention a resident of Greece is exempt or entitled to relief from Swedish tax, similar exemption or relief shall be applied to the un- divided estate of a deceased person in so far as one or more of the bene- ficiaries is a resident of Greece. � 1. Om enligt f�reskrifterna i detta avtal en person med hemvist i Grekland �r befriad fr�n eller be- r�ttigad till neds�ttning av svensk skatt, skall motsvarande befrielse eller neds�ttning komma ett oskift d�dsbo till godo, i den m�n en eller flera av d�dsbodel�garna �ga hem- vist i Grekland. (2) Swedish tax on the undivided estate of a deceased person shall, in so far as the income accrues to a beneficiary who is resident in Greece, be allowed as a credit under Article XXIII. � 2. Svensk skatt, som p�f�res ett oskift d�dsbo, skall kvittningsvis avr�knas i enlighet med best�mmel- serna i artikel XXIII i den m�n in- komsten tillkommer en d�dsbodel- �gare med hemvist i Grekland. Article XXV Artikel XXV (1) The nationals of one of the Contracting States shall not be subjected in the other Contracting State to any taxation or any re- quirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circum- stances are or may be subjected. � 1. Medborgare i en av de avtalsslutande staterna skola icke i den andra avtalsslutande staten bliva f�rem�l f�r n�gon beskattning eller n�got d�rmed sammanh�ngande skattekrav, som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande skattekrav, som medborgarna i den senare staten under samma f�rh�ll- anden �ro eller kunna bliva under- kastade. 2019:1197 </div> <div id="page21-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 21 SFS (2) The term nationals means � 2. Uttrycket medborgare betyder: (a) in relation to Greece, all Greek citizens and all legal persons, partnerships and associations deriv- ing their status as such from the law in force in Greece, a) Betr�ffande Grekland: Alla grekiska medborgare samt alla juridiska personer och andra sam- manslutningar, som bildats j�mlikt g�llande grekisk lag. (b) in relation to Sweden, all Swedish subjects and all legal per- sons, partnerships and associations deriving their status as such from the law in force in Sweden. b) Betr�ffande Sverige: Alla svenska medborgare samt alla jurid- iska personer och andra samman- slutningar, som bildats j�mlikt g�llande svensk lag. (3) The taxation on a permanent establishment which an enterprise of one of the Contracting States has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. � 3. Beskattningen av ett fast driftst�lle, som ett f�retag i en av de avtalsslutande staterna har i den andra avtalsslutande staten, skall i denna andra stat icke vara mindre f�rdelaktig �n beskattningen av ett f�retag i den andra staten, som be- driver samma verksamhet. This provision shall not be construed as obliging one of the Contracting States to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. Vad nu sagts skall icke anses medf�ra f�rpliktelse f�r n�gon av de avtalsslutande staterna att medgiva personer med hemvist i den andra avtalsslutande staten personliga av- drag vid beskattningen, skattebefri- elser och skatteneds�ttningar p� grund av civilst�nd eller f�rs�rj- ningsplikt mot familj, som medgivas personer med hemvist i den f�rst- n�mnda staten. (4) Enterprises of one of the Contracting States, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any require- ment connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first-mentioned State are or may be subjected. � 4. F�retag i den ena avtals- slutande staten, vilkas kapital helt eller delvis �ges eller kontrolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, skola icke i den f�rstn�mnda staten bliva f�re- m�l f�r n�gon beskattning eller n�got d�rmed sammanh�ngande skattekrav, som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande skattekrav, som andra liknande f�re- tag i denna f�rstn�mnda stat �ro eller kunna bliva underkastade. (5) In this Article the term taxation means taxes of every kind and description. � 5. I denna artikel avser uttrycket beskattning skatter av varje slag och beskaffenhet. Article XXVI Artikel XXVI The provisions of the present Convention shall not affect the right Best�mmelserna i detta avtal p�verka icke r�tten att �tnjuta l�ngre 2019:1197 </div> <div id="page22-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 22 SFS to more extensive exemptions which are granted to diplomatic or consular officials by virtue of the general rules of international law or by special agreements. In so far as, under this system of more extensive exemption, income and capital are not subject to tax in the receiving State, the right to taxation shall be reserved to the State which such officials represent. g�ende befrielser, vilka enligt folk- r�ttens allm�nna regler eller s�r- skilda �verenskommelser tillkomma diplomatiska eller konsul�ra be- fattningshavare. I den m�n p� grund av s�dana l�ngre g�ende befrielser inkomst och f�rm�genhet icke be- skattas i den stat i vilken befattnings- havaren �r ackrediterad, f�rbeh�lles beskattningsr�tten den uts�ndande staten. Article XXVII Artikel XXVII The competent authorities of the Contracting States may exchange such information (being information which is at their disposal under their respective taxation laws in the nor- mal course of administration) as is necessary for carrying out the provi- sions of the present Convention or for the prevention of fraud or for the administration of statutory provi- sions against legal avoidance in relation to the taxes which are the subject of the present Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than those, including a court, concerned with the assessment and collection of the taxes or the determination of appeals in relation thereto. No infor- mation as aforesaid shall be ex- changed which would disclose any trade, business, industrial or pro- fessional secret or trade process. De beh�riga myndigheterna i de avtalsslutande staterna m� utbyta s�dana upplysningar (av beskaffen- het att enligt de b�da staternas res- pektive skattelagar st� till beskatt- ningsmyndigheternas f�rfogande under deras sedvanliga tj�nsteut- �vning) som �ro n�dv�ndiga f�r att till�mpa best�mmelserna i f�re- liggande avtal eller f�r att f�rebygga bedr�geri eller f�r att till�mpa givna f�reskrifter till f�rebyggande av skatteflykt i fr�ga om de skatter, som avses i avtalet. De utbytta upplys- ningarna skola behandlas s�som hemliga och f� icke yppas f�r andra personer, befattningshavare vid domstolar inbegripna, �n dem, som handl�gga taxering och uppb�rd av de skatter, som avses i avtalet, eller avg�ra besv�r i anslutning d�rtill. S�dana upplysningar f� emellertid icke utbytas, som skulle r�ja aff�rs- hemlighet, hemlig tillverknings- metod, yrkeshemlighet eller n�got i aff�rsverksamhet nyttjat f�rfarings- s�tt. Information as aforesaid may be exchanged ex officio or, in particular cases, on demand. The competent authorities of the Contracting States shall consult together to determine the information to be exchanged ex officio. Upplysningar som nu sagts m� utbytas utan s�rskild beg�ran eller, i s�rskilda fall, efter d�rom gjord framst�llning. De beh�riga myndig- heterna i de avtalsslutande staterna skola �verl�gga med varandra i syfte att fastst�lla de upplysningar, som skola utbytas utan s�rskild beg�ran. Article XXVIII Artikel XXVIII (1) Where a taxpayer shows proof that the action of the tax authorities of either Contracting State has � 1. Kan skattskyldig visa att beskattningsmyndigheterna i de av- 2019:1197 </div> <div id="page23-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 23 SFS resulted, or will result, in taxation contrary to the provisions of the present Convention, he shall be entitled to present the facts to the competent authority of the Con- tracting State of which he is a resident. Such a claim shall be filed before an appeal against the taxation in dispute is lodged with a Greek tax court. Should the claim be upheld, the competent authority to which the facts are so presented shall under- take to come to an agreement with the competent authority of the other Contracting State with a view to avoidance of the taxation in question. talsslutande staterna vidtagit �t- g�rder, som medf�rt eller komma att medf�ra en mot best�mmelserna i detta avtal stridande beskattning, �ger han g�ra framst�llning i saken hos den beh�riga myndigheten i den stat i vilken han �ger hemvist. S�dan framst�llning skall g�ras innan besv�r �ver beskattningen i fr�ga anf�rts hos grekisk skattedomstol. Befinnes framst�llningen grundad, skall den beh�riga myndighet hos vilken framst�llningen s�lunda gjorts vidtaga �tg�rder f�r att tr�ffa �verenskommelse med den beh�riga myndigheten i den andra avtals- slutande staten i syfte att undvika dylik beskattning. (2) Should any difficulty or doubt arise as to the interpretation or application of the present Conven- tion, the competent authorities of the Contracting States shall settle the question by mutual agreement. � 2. Skulle sv�righeter eller tvivelsm�l uppkomma r�rande tolk- ningen eller till�mpningen av detta avtal, skola de beh�riga myndighet- erna i de avtalsslutande staterna av- g�ra fr�gan genom �msesidig �ver- enskommelse. Article XXIX Artikel XXIX The following agreements between Greece and Sweden shall not have effect for any period for which the present Convention has effect, that is to say, Nedan angivna avtal mellan Grekland och Sverige skola icke till�mpas under tid, d� f�religgande avtal �r g�llande, n�mligen (a) the agreement dated 19th November, 1931, for the reciprocal exemption from income tax in certain cases of profits accruing from the business of shipping; a) avtalet den 19 november 1931 om �msesidigt fritagande fr�n inkomstskatt i vissa fall av in- komster h�rr�rande fr�n rederi- r�relse; (b) the agreement dated 27th May, 1954, for the reciprocal ex- emption from taxes of profits accruing from the business of air transport. b) avtalet den 27 maj 1954 om �msesidigt fritagande fr�n be- skattning av inkomster h�rr�rande fr�n luftfartstrafik. Article XXX Artikel XXX (1) The present Convention shall be ratified by the Contracting States in accordance with their respective constitutional and legal require- ments. � 1. Detta avtal skall ratificeras av de avtalsslutande staterna i enlighet med vardera statens grundlagar och �vriga f�reskrifter. (2) The instruments of ratification shall be exchanged at Stockholm as soon as possible. � 2. Ratifikationshandlingarna skola utv�xlas i Stockholm snarast m�jligt.3 3 Ratifikationshandlingarna utv�xlades den 20 augusti 1963. 2019:1197 </div> <div id="page24-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 24 SFS (3) Upon exchange of rati- fications the present Convention shall have effect in respect of income derived on or after 1st January in the calendar year in which the exchange of ratifications takes place; and, as regards the Swedish State capital tax, in respect of tax which is assessed in or after the calendar year next following that in which the exchange of rati- fications takes place. � 3. Sedan ratifikationshandling- arna utv�xlats skall avtalet �ga till�mpning betr�ffande inkomst som f�rv�rvats � eller efter den 1 januari det kalender�r, under vilket utv�xling av ratifikationshandling- arna �gt rum, samt, s�vitt avser den svenska statliga f�rm�genhets- skatten, i fr�ga om skatt som utg�r p� grund av taxering under eller efter kalender�ret n�rmast efter det, under vilket utv�xling av ratifikations- handlingarna �gt rum. Article XXXI Artikel XXXI The present Convention shall continue in effect indefinitely but either of the Contracting Govern- ments may, on or before 30th June in any calendar year not earlier than the year 1965, give to the other Contrac- ting Government, through diplom- atic channels, written notice of termination and, in such event, the present Convention shall cease to be effective in respect of income derived on or after 1st January in the calendar year next following that in which such notice is given; and as regards capital tax, in respect of tax assessed in or after the second calendar year following that in which such notice is given. Detta avtal skall f�rbliva i kraft utan tidsbegr�nsning, men envar av de avtalsslutande staterna �ger att senast den 30 juni under ett kalen- der�r, dock icke tidigare �n �r 1965 p� diplomatisk v�g skriftligen upps�ga avtalet hos den andra avtalsslutande staten. I h�ndelse av s�dan upps�gning skall avtalet upp- h�ra att g�lla betr�ffande inkomst som f�rv�rvas � eller efter den 1 januari kalender�ret n�rmast efter det, varunder upps�gningen �gde rum, samt, s�vitt avser f�rm�gen- hetsskatt, i fr�ga om skatt som utg�r p� grund av taxering under eller efter det andra kalender�ret efter det, var- under upps�gningen �gde rum. In witness whereof the under- signed being duly authorized thereto have signed the present Convention and have affixed thereto their seals. Till bekr�ftelse h�r� hava under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta avtal och f�rsett detsamma med sina sigill. Done at Athens, this 6th day of October 1961 in duplicate in the English language. Som skedde i Ath�n den 6 oktober 1961 i tv� exemplar p� engelska spr�ket. For the Kingdom of Sweden F�r Konungariket Sverige F. Stackelberg F. Stackelberg For the Kingdom of Greece F�r Konungariket Grekland M. Pesmazoglou M. Pesmazoglou 2019:1197 </div> </div>

Svensk f�rfattningssamling

Lag

om skatteavtal mellan Sverige och Grekland

Utf�rdad den 5 december 2019

Enligt riksdagens beslut1 f�reskrivs2 f�ljande.

1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av
skatteflykt betr�ffande skatter � inkomst och f�rm�genhet som Sverige och
Grekland undertecknade den 6 oktober 1961 ska g�lla som lag h�r i landet.
Avtalet �r avfattat p� engelska. Den engelska texten och en svensk �ver-
s�ttning av avtalet framg�r av bilagan till denna lag.

2 � Avtalets beskattningsregler ska till�mpas endast till den del dessa
medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle
f�religga.

3 � Best�mmelserna i artikel XXIII � 2 i avtalet ska inte till�mpas i fr�ga
om inkomst hos en svensk juridisk person som f�r beskattas i Grekland
enligt artikel IV i avtalet, om inkomsten inte beskattas i Grekland p� grund
av att Grekland inte anser att den juridiska personen bedriver verksamhet
fr�n fast driftst�lle d�r.

1. Denna lag tr�der i kraft den 1 januari 2020.
2. Best�mmelsen i 3 � till�mpas f�rsta g�ngen f�r beskattnings�r som

b�rjar efter den 31 december 2019.

3. Genom lagen upph�vs kung�relsen (1963:497) om till�mpning av ett

mellan Sverige och Grekland den 6 oktober 1961 ing�nget avtal f�r und-
vikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande
skatter � inkomst och f�rm�genhet.

P� regeringens v�gnar

STEFAN L�FVEN

PER BOLUND
(Finansdepartementet)

1 Prop. 2019/20:12, bet. 2019/20:SkU9, rskr. 2019/20:80.

2 Jfr r�dets direktiv (EU) 2016/1164 av den 12 juli 2016 om fastst�llande av regler mot

skatteflyktsmetoder som direkt inverkar p� den inre marknadens funktion, i lydelsen enligt r�dets

direktiv (EU) 2017/952.

SFS

2019:1197

Publicerad
den

10 december 2019

SFS

Bilaga

(�vers�ttning)

Convention between the Govern-
ment of the Kingdom of Sweden
and the Government of the
Kingdom of Greece for the avoid-
ance of double taxation and the
prevention of fiscal evasion with
respect to taxes on income and
capital

Avtal

mellan

Konungariket

Sveriges regering och Konunga-
riket Greklands regering f�r
undvikande av dubbelbeskattning
och f�rhindrande av skatteflykt
betr�ffande skatter � inkomst och
f�rm�genhet

The Government of the Kingdom

of Sweden and the Government of
the Kingdom of Greece,

Konungariket Sveriges regering

och

Konungariket

Greklands

regering hava

Desiring to conclude a Conven-

tion for the avoidance of double
taxation and the prevention of fiscal
evasion with respect to taxes on in-
come and capital,

f�ranledda av �nskan att ing� ett

avtal f�r undvikande av dubbelbe-
skattning och f�rhindrande av
skatteflykt betr�ffande skatter � in-
komst och f�rm�genhet,

Have agreed as follows:

�verenskommit om f�ljande be-

st�mmelser:

Article I

Artikel I

This Convention applies to

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

Detta avtal �r till�mpligt �

personer, som �ga hemvist i en av de
avtalsslutande staterna eller i b�da
staterna.

Article II

Artikel II

(1) This Convention shall apply to

taxes on income and capital imposed
on behalf of each Contracting State
or its political subdivisions or local
authorities, irrespective of the
manner in which they are levied.

� 1. Avtalet �r till�mpligt � skatter

� inkomst och f�rm�genhet, vilka
uppb�ras av envar av de avtals-
slutande staterna eller av dess poli-
tiska underavdelningar eller lokala
myndigheter, oberoende av s�ttet f�r
skattens uttagande.

(2) There shall be regarded as

taxes on income and capital all taxes
imposed on total income, on total
capital, or on the elements of income
or of capital, including taxes on
profits derived from the alienation of
movable or immovable property and
taxes on the total amounts of wages
or salaries paid by enterprises.

� 2. Med skatter � inkomst och

f�rm�genhet f�rst�s alla skatter, som
utg� � inkomst eller � f�rm�genhet i
dess helhet eller � delar av inkomst
eller f�rm�genhet, d�runder inbe-
gripna skatter � vinst genom avytt-
ring av l�s eller fast egendom samt
skatter � ett f�retags totala l�neut-
betalningar.

(3) The existing taxes to which

this Convention shall apply are, in
particular:

(a) In the case of Greece:

� 3. De f�r n�rvarande utg�ende

skatter, � vilka avtalet skall �ga till-
l�mpning, �ro s�rskilt:

1) Betr�ffande Grekland:

(i) the tax on individual incomes

(including supplementary taxes);
and

a) Skatten � fysiska personers

inkomst, till�ggsskatter d�ri inbe-
gripna, samt

2019:1197

SFS

(ii) the income tax on legal enti-

ties (hereinafter referred to as
Greek tax).

b) inkomstskatten � juridiska per-

soner;

skatt av s�dant slag ben�mnes i

det f�ljande grekisk skatt.

(b) In the case of Sweden:

2) Betr�ffande Sverige:

(i) the State income tax, including

sailors tax and coupon tax;

a) Den statliga inkomstskatten,

sj�mansskatten och kupongskatten
d�ri inbegripna;

(ii) the tax on public entertainers;

b) bevillningsavgifterna f�r s�r-

skilda f�rm�ner och r�ttigheter;

(iii) the communal income tax;

and

c) den kommunala inkomstskat-

ten, samt

(iv) the State capital tax (here-

inafter referred to as Swedish tax).

d) den statliga f�rm�genhets-

skatten;

skatt av s�dant slag ben�mnes i

det f�ljande svensk skatt.

(4) This Convention shall also

apply to all identical or substantially
similar taxes which are imposed in
addition to, or in place of the exist-
ing taxes. At the end of each year,
the competent authorities of the
Contracting States shall notify to
each other any changes which have
been made in their respective
taxation laws.

� 4. Avtalet skall likaledes till-

l�mpas � skatter av samma eller i
huvudsak likartat slag, vilka fram-
deles uttagas vid sidan av eller i
st�llet f�r de f�r n�rvarande utg�-
ende skatterna. De beh�riga myn-
digheterna i de b�da avtalsslutande
staterna skola vid utg�ngen av varje
�r meddela varandra �ndringar i
skattelagstiftningen.

(5) The competent authorities of

the Contracting States shall by
mutual agreement resolve any
doubts which arise as to the taxes to
which this Convention ought to
apply.

� 5. De beh�riga myndigheterna i

de b�da avtalsslutande staterna skola
i samf�rst�nd avg�ra uppkommande
tvivelsm�l r�rande vilka skatter som
inbegripas under avtalet.

Article III

Artikel III

(1) In the present Convention,

unless the context otherwise requires

� 1. D�r icke sammanhanget

annat f�ranleder, skola i detta avtal
f�ljande uttryck hava nedan angiven
betydelse:

(a) The term competent authori-

ties means, in the case of Sweden,
the Minister of Finance or his
authorised representative; in the case
of Greece, the Minister of Finance or
his authorized representative;

a) Uttrycket beh�riga myndig-

heter �syftar f�r Sveriges vidkom-
mande finansministern eller hans
befullm�ktigade ombud och f�r
Greklands vidkommande finans-
ministern eller hans befullm�ktigade
ombud.

(b) The term tax means Greek

tax or Swedish tax, as the context
requires;

b) Uttrycket

skatt

�syftar

grekisk skatt eller svensk skatt, allt-
efter som sammanhanget kr�ver.

any body of persons, corporate or
not corporate;

c) Uttrycket person inbegriper

varje sammanslutning av personer,
antingen denna utg�r en juridisk
person eller icke.

2019:1197

SFS

(d) The term company means

any body corporate;

d) Uttrycket bolag �syftar varje

slag av juridisk person.

(e) (aa) The term resident of

one of the Contracting States means
any person who, under the law of
that State, is liable to taxation therein
by reason of his domicile, residence,
place of management or any other
similar criterion; but

e) I) Uttrycket person med hem-

vist i en av de avtalsslutande
staterna �syftar varje person, som
enligt den statens lagstiftning �r
underkastad beskattning d�rst�des
p� grund av hemvist, bos�ttning,
plats f�r f�retagsledning eller varje
annan liknande omst�ndighet.

(bb) where by reason of the

provisions of sub-paragraph (aa)
above an individual is a resident of
both Contracting States, then this
case shall be solved in accordance
with the following rules:

II) D� p� grund av best�mmel-

serna i punkt I) ovan en fysisk
person �ger hemvist i b�da avtals-
slutande staterna, skall f�ljande
g�lla:

a) He shall be deemed to be a

resident of the State in which he has
a permanent home available to him.
If he has a permanent home avail-
able to him in both Contracting
States, he shall be deemed to be a
resident of the State with which his
personal and economic relations are
closest (hereinafter referred to as his
centre of vital interests);

1) Han skall anses �ga hemvist i

den stat, i vilken han har ett hem som
stadigvarande st�r till hans f�rfog-
ande. Om han har ett s�dant hem i
b�da avtalsslutande staterna, anses
han �ga hemvist i den stat, med
vilken han har de starkaste person-
liga och ekonomiska f�rbindelserna
(h�r nedan betecknat s�som centrum
f�r levnadsintressena).

b) If the State in which he has his

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

2) Om det icke kan avg�ras, i

vilken stat centrum f�r levnads-
intressena befinner sig, eller om han
icke i n�gondera staten har ett hem,
som stadigvarande st�r till hans
f�rfogande, anses han �ga hemvist i
den stat, d�r han stadigvarande
vistas.

c) If he has an habitual abode in

both Contracting States or in neither
of them, he shall be deemed to be a
resident of the Contracting State of
which he is a national;

3) Om han stadigvarande vistas i

b�da avtalsslutande staterna eller om
han icke vistas stadigvarande i
n�gon av dem, anses han �ga hem-
vist i den avtalsslutande stat, i vilken
han �r medborgare.

d) If he is a national of both

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

4) Om han �r medborgare i b�da

avtalsslutande staterna eller om han
icke �r medborgare i n�gon av dem,
skola de beh�riga myndigheterna i
de b�da staterna avg�ra fr�gan
genom �verenskommelse.

(cc) Where by reason of the

provisions of sub-paragraph (aa)
above a legal person is a resident of
both Contracting States, then it shall
be deemed to be a resident of the
State in which its place of effective
management is situated. The same
provision shall apply to partnerships

III) D� p� grund av best�m-

melserna i punkt I) ovan en juridisk
person �ger hemvist i b�da avtals-
slutande staterna, anses dess hemvist
f�refinnas i den stat, d�r dess verk-
liga ledning �r bel�gen. Detsamma
g�ller s�dana bolag och andra
sammanslutningar, vilka enligt

2019:1197

SFS

and associations which are not legal
persons under the national laws by
which they are governed.

vederb�rande stats lagstiftning icke
�ro juridiska personer.

(f) The terms resident of one of

the Contracting States and resi-
dent of the other Contracting State
mean a person who is a resident of
Greece or a person who is a resident
of Sweden, as the context requires;

f) Uttrycken person med hemvist

i en av de avtalsslutande staterna
och person med hemvist i den andra
avtalsslutande staten �syfta en per-
son med hemvist i Grekland eller en
person med hemvist i Sverige, allt-
efter som sammanhanget kr�ver.

(g) The terms Greek enterprise

and Swedish enterprise mean
respectively an industrial or com-
mercial enterprise or undertaking
carried on by a resident of Greece
and an industrial or commercial
enterprise or undertaking carried on
by a resident of Sweden, and the
terms enterprise of one of the
Contracting States and enterprise
of the other Contracting State mean
a Greek enterprise or a Swedish
enterprise, as the context requires;

g) Uttrycken grekiskt f�retag

och svenskt f�retag �syfta ett
r�relseidkande f�retag, som be-
drives av en person med hemvist i
Grekland respektive ett r�relse-
idkande f�retag, som bedrives av en
person med hemvist i Sverige; ut-
trycken f�retag i en av de avtals-
slutande staterna och f�retag i den
andra avtalsslutande staten �syfta
ett grekiskt f�retag eller ett svenskt
f�retag, alltefter som sammanhanget
kr�ver.

(h) The term industrial or com-

mercial profits includes rents or
royalties in respect of cinema-
tograph including television films;

h) Uttrycket inkomst av r�relse

inbegriper hyresavgifter eller royalty
f�r kinematografisk film �vensom
televisionsfilm.

(i) (aa) The term permanent

establishment means a fixed place
of business in which the business of
the enterprise is wholly or partly
carried on.

i) I) Med uttrycket fast drift-

st�lle f�rst�s en stadigvarande
aff�rsanordning, i vilken f�retagets
verksamhet helt eller delvis ut�vas.

(bb) A permanent establishment

shall include especially:

II) S�som fast driftst�lle anses

s�rskilt:

a) a place of management;

1) plats f�r f�retagsledning,

b) a branch;

2) filial,

c) an office;

3) kontor,

d) a factory;

4) fabrik,

e) a workshop;

5) verkstad,

f) a mine, quarry or other place of

extraction of natural resources;

6) gruva, stenbrott eller annan

plats f�r utnyttjandet av naturtill-
g�ngar,

g) a building site or construction

or assembly project which exists for
more than twelve months.

7) plats f�r byggnads-, anl�gg-

nings- eller installationsarbete, som
varar mer �n tolv m�nader.

(cc) The term permanent estab-

lishment shall not be deemed to
include:

III) Uttrycket fast driftst�lle

skall icke anses innefatta:

a) the use of facilities solely for

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

1) anv�ndningen av anordningar,

avsedda uteslutande f�r lagring,
utst�llning eller utl�mnande av f�re-
taget tillh�riga varor,

b) the maintenance of a stock of

goods or merchandise belonging to

2) innehavet av ett f�retaget till-

h�rigt varulager, avsett uteslutande

2019:1197

SFS

the enterprise solely for the purpose
of storage, display or delivery;

f�r lagring, utst�llning eller utl�m-
nande,

c) the maintenance of a stock of

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

3) innehavet av ett f�retaget till-

h�rigt varulager, avsett uteslutande
f�r bearbetning eller f�r�dling
genom ett annat f�retags f�rsorg,

d) the maintenance of a fixed

place of business solely for the
purpose of purchasing goods or
merchandise, or for collecting in-
formation, for the enterprise;

4) innehavet av en stadigvarande

aff�rsanordning, avsedd uteslutande
f�r ink�p av varor eller inf�r-
skaffande av upplysningar f�r f�re-
tagets r�kning,

e) the maintenance of a fixed

place of business solely for the
purpose of advertising, for the
supply of information, for scientific
research or for similar activities
which have a preparatory or aux-
iliary character, for the enterprise.

5) innehavet av en stadigvarande

aff�rsanordning, avsedd uteslutande
f�r att f�r f�retagets r�kning om-
bes�rja reklam, meddela upplys-
ningar, bedriva vetenskaplig forsk-
ning eller ut�va liknande verk-
samhet, under f�ruts�ttning att
verksamheten �r av f�rberedande
eller bitr�dande art.

(dd) A person acting in one of the

Contracting States on behalf of an
enterprise of the other Contracting
State other than an agent of an
independent status to whom sub-
paragraph (ee) applies shall be
deemed to be a permanent estab-
lishment in the first-mentioned State
if he has, and habitually exercises in
that State, an authority to conclude
contracts in the name of the enter-
prise, unless his activities are limited
to the purchase of goods or merchan-
dise for the enterprise.

IV) En person, som �r verksam i

en av de avtalsslutande staterna f�r
ett f�retag i den andra avtalsslutande
staten h�runder inbegripes icke
s�dan oberoende representant som
avses i punkt V) behandlas s�som
ett fast driftst�lle i den f�rstn�mnda
staten om han innehar och i den
f�rstn�mnda staten regelbundet an-
v�nder en fullmakt att sluta avtal i
f�retagets namn samt verksamheten
icke begr�nsas till ink�p av varor f�r
f�retagets r�kning.

(ee) An enterprise of one of the

Contracting States shall not be
deemed to have a permanent estab-
lishment in the other Contracting
State merely because it carries on
business in that other State through a
broker, general commission agent or
any other agent of an independent
status, where such persons are acting
in the ordinary course of their
business.

V) Ett f�retag i en av de avtals-

slutande staterna anses icke hava ett
fast driftst�lle i den andra avtals-
slutande staten allenast p� den
grund, att f�retaget uppeh�ller
aff�rsf�rbindelser i den andra staten
genom f�rmedling av en m�klare,
kommission�r eller annan fullst�n-
digt oberoende representant, under
f�ruts�ttning att dessa personer d�r-
vid fullg�ra uppdrag, vilka tillh�ra
deras vanliga aff�rsverksamhet.

(ff) The fact that a company

which is a resident of one of the
Contracting States controls or is
controlled by a company which is a
resident of the other Contracting
State, or which carries on business in
that other State (whether through a

VI) Den omst�ndigheten, att ett

bolag med hemvist i en av de
avtalsslutande staterna kontrollerar
eller kontrolleras av ett bolag, som
har sitt hemvist i den andra avtals-
slutande staten eller som uppeh�ller
aff�rsf�rbindelser i denna andra stat
(antingen genom ett fast driftst�lle

2019:1197

SFS

permanent establishment or other-
wise), shall not of itself constitute
either company a permanent estab-
lishment of the other.

eller annorledes), skall icke i och f�r
sig medf�ra att n�gotdera bolaget
betraktas s�som ett fast driftst�lle f�r
det andra bolaget.

(j) The term international traffic

includes traffic between places in
one country in the course of a
voyage which extends over more
than one country.

j) Uttrycket internationell trafik

inbegriper trafik som ut�vas mellan
orter i ett och samma land s�som ett
led i trafik mellan tv� eller flera
l�nder.

(2) In the application of the

provisions of the present Convention
by one of the Contracting States any
term not otherwise defined shall,
unless the context otherwise
requires, have the meaning which it
has under the laws in force in that
State relating to the taxes which are
the subject of the present Conven-
tion.

� 2. D� en av de avtalsslutande

staterna till�mpar best�mmelserna i
detta avtal, skall, s�vitt icke sam-
manhanget annorlunda kr�ver, varje
d�ri f�rekommande uttryck, vars
inneb�rd icke s�rskilt angivits, anses
hava den betydelse, som uttrycket
har enligt g�llande lagar inom den
ifr�gavarande staten r�rande s�dana
skatter, som �ro f�rem�l f�r avtalet.

Article IV

Artikel IV

(1) The profits of an enterprise of

one of the Contracting States shall
be taxable only in that State unless
the enterprise carries on business in
the other Contracting State through a
permanent establishment situated
therein. If the enterprise carries on
business as aforesaid, tax may be
imposed in the other State on the
profits of the enterprise but only on
so much of them as is attributable to
that permanent establishment.

� 1. Inkomst av r�relse, �tnjuten

av ett f�retag i en av de avtals-
slutande staterna, m� beskattas
allenast i denna stat, s�vida icke
f�retaget bedriver r�relse i den andra
avtalsslutande staten fr�n ett d�r
bel�get fast driftst�lle. Om f�retaget
bedriver r�relse p� nyss angivet s�tt,
�ger den andra avtalsslutande staten
beskatta f�retagets inkomst men
endast s� stor del d�rav, som �r
h�nf�rlig till det fasta driftst�llet.

(2) Where an enterprise of one of

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

� 2. Om ett f�retag i en av de

avtalsslutande staterna bedriver
r�relse i den andra avtalsslutande
staten fr�n ett d�r bel�get fast
driftst�lle, skall i vardera staten till
det fasta driftst�llet h�nf�ras den
inkomst av r�relse, som driftst�llet
kan antagas skola hava �tnjutit,
d�rest driftst�llet varit ett frist�ende
f�retag med samma eller liknande
verksamhet, bedriven under samma
eller liknande villkor, samt drift-
st�llet sj�lvst�ndigt avslutat aff�rer
med det f�retag, till vilket driftst�llet
h�r.

(3) In the determination of the

profits of a permanent establish-
ment, there shall be allowed as

� 3. Vid best�mmandet av det

fasta driftst�llets inkomst av r�relse
skall avdrag medgivas f�r alla

2019:1197

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deductions expenses which are
incurred for the purposes of the
permanent establishment, including
executive and general administrative
expenses so incurred, whether in the
Contracting State in which the
permanent establishment is situated
or elsewhere.

kostnader som uppkommit f�r det
fasta driftst�llets r�kning, h�runder
inbegripna kostnader f�r f�retagets
ledning och allm�nna f�rvaltning,
oavsett om kostnaderna uppkommit
i den avtalsslutande stat d�r det fasta
driftst�llet �r bel�get eller annor-
st�des.

(4) In so far as it has been

customary in one of the Contracting
States to determine the profits to be
attributed to a permanent establish-
ment on the basis of an apportion-
ment of the total profits of the enter-
prise to its various parts, nothing in
paragraph (2) of this Article shall
preclude such Contracting State
from determining the profits to be
taxed by such an apportionment as
may be customary; the method of
apportionment adopted shall, how-
ever, be such that the result shall be
in accordance with the principles
laid down in this Article.

� 4. Vad i � 2 av denna artikel

stadgas skall emellertid i den m�n
i en av de avtalsslutande staterna
inkomst h�nf�rlig till ett fast drift-
st�lle brukat best�mmas p� grundval
av en f�rdelning av f�retagets hela
inkomst p� de olika delarna av f�re-
taget icke hindra att i denna avtals-
slutande stat den skattepliktiga in-
komsten best�mmes genom ett
dylikt brukligt f�rfarande. F�rfaran-
det skall dock vara s�dant att resul-
tatet st�r i �verensst�mmelse med de
i denna artikel angivna principerna.

(5) No profits shall be attributed

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

� 5. Inkomst skall icke anses h�n-

f�rlig till ett fast driftst�lle allenast
av den anledningen att det fasta
driftst�llet ink�per varor f�r f�re-
tagets r�kning.

(6) For the purposes of the

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

� 6. Vid till�mpningen av f�re-

g�ende paragrafer skall inkomst
h�nf�rlig till det fasta driftst�llet
best�mmas genom samma f�rfar-
ande �r fr�n �r s�vida icke s�rskilda
f�rh�llanden annat f�ranleda.

Article V

Artikel V

Where

I fall d�

(a) an enterprise of one of the

Contracting

States

participates

directly or indirectly in the manage-
ment, control or capital of an enter-
prise of the other Contracting State,
or

a) ett f�retag i en av de avtals-

slutande staterna direkt eller indirekt
deltager i ledningen eller �vervak-
ningen av ett f�retag i den andra
avtalsslutande staten eller �ger del i
detta f�retags kapital, eller

(b) the same persons participate

directly or indirectly in the manage-
ment, control or capital of an enter-
prise of one of the Contracting States
and an enterprise of the other Con-
tracting State,

b) samma personer direkt eller

indirekt deltaga i ledningen eller
�vervakningen av s�v�l ett f�retag i
en av de avtalsslutande staterna som
ett f�retag i den andra avtalsslutande
staten eller �ga del i b�da dessa
f�retags kapital,

2019:1197

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and in either case conditions are

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

skall iakttagas f�ljande. Om

mellan f�retagen i fr�ga om handel
eller andra ekonomiska f�rbindelser
avtalas eller f�reskrivas villkor, som
avvika fr�n dem som skulle hava
avtalats mellan tv� av varandra
oberoende f�retag, m� alla vinster,
som skulle hava tillkommit det ena
f�retaget om sagda villkor icke
funnits men som p� grund av vill-
koren i fr�ga icke tillkommit detta
f�retag, inr�knas i detta f�retags
inkomster och beskattas i �ver-
ensst�mmelse d�rmed.

Article VI

Artikel VI

(1) Notwithstanding the provi-

sions of the foregoing Articles of
this Convention, income derived
from the operation in international
traffic of ships registered in one of
the Contracting States shall be
exempt from tax in the other
Contracting State, unless the enter-
prise is a resident of that other State;
in such event the income may be
taxed in the last-mentioned State.

� 1. Utan hinder av best�mmel-

serna i f�reg�ende artiklar av detta
avtal skall inkomst, som f�rv�rvas
genom ut�vande av sj�fart i inter-
nationell trafik medelst fartyg regist-
rerade i en av de avtalsslutande stat-
erna, vara undantagen fr�n beskatt-
ning i den andra avtalsslutande
staten, s�vida icke f�retaget �ger
hemvist i denna andra stat; i dylikt
fall m� den sistn�mnda staten
beskatta inkomsten.

(2) Income from the operation of

aircraft in international traffic shall
be taxable only in the Contracting
State in which the place of effective
management of the enterprise is
situated.

� 2. Inkomst,

som

f�rv�rvas

genom ut�vande av luftfart i inter-
nationell trafik, skall beskattas allen-
ast i den avtalsslutande stat, i vilken
f�retaget har sin verkliga ledning.

Article VII

Artikel VII

(1) Dividends paid by a company

which is a resident of Sweden to a
resident of Greece shall be exempt
from Swedish tax.

� 1. Utdelning fr�n ett bolag med

hemvist i Sverige till en person med
hemvist i Grekland skall vara undan-
tagen fr�n svensk skatt.

(2) Dividends paid by a company

which is a resident of Greece to a
resident of Sweden shall in Greece
be subject to Greek income tax
provided that such dividends are
deducted from the amount of the
companys total net income subject
to the income tax on legal entities.

� 2. Utdelning fr�n ett bolag med

hemvist i Grekland till en person
med hemvist i Sverige skall i
Grekland vara underkastad grekisk
inkomstskatt under f�ruts�ttning att
utdelningen avdrages fr�n det
belopp av bolagets sammanlagda
nettoinkomst, som �r f�rem�l f�r
den grekiska inkomstskatten �
juridiska personer.

(3) Dividends paid by a company

which is a resident of Greece to a
company which is a resident of

� 3. Utdelning fr�n ett bolag med

hemvist i Grekland till ett bolag med

2019:1197

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Sweden shall be exempt from
Swedish tax. This exemption shall
not apply unless in accordance with
the laws of Sweden the dividends
would have been exempt from
Swedish tax if the first-mentioned
company had been a resident of
Sweden and not a resident of Greece.

hemvist i Sverige skall vara undan-
tagen fr�n svensk skatt. Denna
skattebefrielse intr�der dock icke
med mindre f�rh�llandena �ro
s�dana att utdelningen enligt svensk
lag skulle ha varit undantagen fr�n
svensk skatt, om det f�rstn�mnda
bolaget hade varit att anse som
bosatt i Sverige och icke i Grekland.

(4) Paragraphs (1) and (2) of this

Article shall not apply where a
resident of one of the Contracting
States has a permanent estab-
lishment in the other Contracting
State and such dividends are directly
associated with the business carried
on through such permanent estab-
lishment; in such event Article IV of
this Convention is applicable.

� 4. Best�mmelserna i �� 1 och 2

av denna artikel �ro icke till-
l�mpliga, om en person med hemvist
i en av de avtalsslutande staterna
innehar ett fast driftst�lle i den andra
avtalsslutande staten och utdelning-
en i fr�ga �ger direkt samband med
den fr�n driftst�llet bedrivna r�rel-
sen; i dylikt fall skall artikel IV av
detta avtal �ga till�mpning.

Article VIII

Artikel VIII

(1) Interest arising in one of the

Contracting States and paid to a
resident of the other Contracting
State shall be taxable in that other
State.

� 1. R�nta, som h�rr�r fr�n en av

de avtalsslutande staterna och ut-
betalas till en person med hemvist i
den andra avtalsslutande staten, m�
beskattas i denna andra stat.

(2) Nevertheless, a Contracting

State in which interest arises which
is paid to a resident of the other
Contracting State shall retain the
right under its own law to tax such
interest. If it exercises such right, the
rate of the tax which it charges may
not exceed 10 per cent on the
amount of the interest. The com-
petent authorities of the two States
shall by mutual agreement settle the
mode of application of such
limitation.

� 2. Den avtalsslutande stat, fr�n

vilken h�rr�r r�nta som utbetalas till
en person med hemvist i den andra
avtalsslutande staten, skall dock vara
bibeh�llen vid r�tten att enligt sin
egen lagstiftning beskatta r�ntan.
Ut�vas denna beskattningsr�tt, f�r
den p�f�rda skatten icke �verstiga
10 procent av r�ntans belopp. De
beh�riga myndigheterna i de b�da
staterna skola tr�ffa �verenskom-
melse om till�mpningen av n�mnda
begr�nsning.

(3) The term interest employed

in this Article means income from
Government securities, bonds or
debentures, whether or not secured
by mortgage and whether or not
carrying a right to participate in
profits, and debt-claims of every
kind, as well as all other income
assimilated by the taxation law to
income from money lent.

� 3. Med uttrycket r�nta f�rst�s

i denna artikel inkomst av v�rde-
papper som utf�rdats av staten, av
obligationer eller debentures, an-
tingen desamma utf�rdats mot
s�kerhet i egendom eller icke och
antingen de representera en r�tt till
andel i vinst eller icke, samt av varje
annat slags fordran �vensom all
annan inkomst, vilken enligt skatte-
lagstiftningen j�mst�lles med in-
komst av f�rstr�ckning.

(4) The provisions of the fore-

going paragraphs shall not apply if

� 4. Best�mmelserna i f�reg�ende

paragrafer �ro icke till�mpliga, om

2019:1197

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the recipient of the interest, being a
resident of one of the Contracting
States, has in the other Contracting
State in which the interest arises a
permanent establishment with which
the debt-claim from which the
interest arises is effectively connec-
ted. In such a case, Article IV of this
Convention shall apply.

den person, som �ger hemvist i en av
de avtalsslutande staterna och upp-
b�r r�ntan, innehar ett fast driftst�lle
i den andra avtalsslutande staten
varifr�n r�ntan h�rr�r och den ford-
ran av vilken r�ntan h�rflyter �ger
verkligt samband med det fasta drift-
st�llet. I dylikt fall skall artikel IV av
detta avtal �ga till�mpning.

(5) Interest shall be deemed to

arise in a Contracting State when the
payer is that State itself, a political
subdivision of that State or a resident
of that State. Where, however, the
person paying the interest, whether
he is a resident of one of the Con-
tracting States or not, possesses in
one of the Contracting States a per-
manent establishment for the re-
quirements of which the loan on
which the interest is paid was effec-
ted, and such interest is borne by
such permanent establishment, then
such interest shall be deemed to arise
in the Contracting State in which the
permanent establishment is situated.

� 5. R�nta skall anses h�rr�ra fr�n

en avtalsslutande stat, om ut-
betalaren �r staten sj�lv, en politisk
underavdelning till staten eller en
person med hemvist i denna stat. Om
den person som utbetalar r�ntan
antingen han �ger hemvist i en av de
avtalsslutande staterna eller ej i en
av de avtalsslutande staterna innehar
ett fast driftst�lle, f�r vilket upp-
tagits det l�n som r�ntan avser, och
r�ntan bestrides av det fasta drift-
st�llet, skall r�ntan dock anses h�r-
r�ra fr�n den avtalsslutande stat, i
vilken det fasta driftst�llet �r
bel�get.

(6) Where, owing to a special

relationship between the payer and
the recipient or between either of
them and some other person, the
amount of interest paid, having re-
gard to the indebtedness in respect of
which it is paid, exceeds the amount
which would have been agreed upon
by the payer and the recipient in the
absence of such relationship, the
provisions of this Article shall apply
only to the last-mentioned amount.
In such a case, the excess part of the
interest shall be taxable in accor-
dance with the laws of the two
Contracting States due regard being
had to the other provisions of this
Convention.

� 6. Betr�ffande s�dana fall, d�

s�rskilda f�rbindelser mellan utbe-
talaren och mottagaren eller mellan
dem b�da och annan person f�ran-
leda att det utbetalade r�ntebeloppet
med h�nsyn till den skuld, f�r vilken
r�ntan erl�gges, �verstiger det
belopp som skulle hava avtalats
mellan utbetalaren och mottagaren
om

dylika

f�rbindelser

icke

f�relegat, skola best�mmelserna i
denna artikel g�lla allenast f�r
sistn�mnda belopp. I dylikt fall skall
�verskjutande r�ntebelopp beskattas
i enlighet med lagstiftningen i de
b�da avtalsslutande staterna med
iakttagande av �vriga best�mmelser
i detta avtal.

Article IX

Artikel IX

(1) Royalties arising in one of the

Contracting States and paid to a
resident of the other Contracting
State shall be taxable in that other
State.

� 1. Royalty, som h�rr�r fr�n en

av de avtalsslutande staterna och
utbetalas till en person med hemvist
i den andra avtalsslutande staten, m�
beskattas i denna andra stat.

(2) Nevertheless, a Contracting

State in which royalties arise which

� 2. Den avtalsslutande stat, fr�n

vilken h�rr�r royalty som utbetalas

2019:1197

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are paid to a resident of the other
Contracting State shall retain the
right under its own law to tax such
royalties. If it exercises such right,
the rate of the tax which it charges
may not exceed 5 per cent of the
gross amount of the royalties. The
competent authorities of the two
States shall by mutual agreement
settle the mode of application of
such limitation.

till en person med hemvist i den
andra avtalsslutande staten, skall
dock vara bibeh�llen vid r�tten att
enligt sin egen lagstiftning beskatta
royaltyn. Ut�vas denna beskatt-
ningsr�tt, f�r den p�f�rda skatten
icke �verstiga 5 procent av royaltyns
bruttobelopp. De beh�riga myndig-
heterna i de b�da staterna skola
tr�ffa �verenskommelse om till�mp-
ningen av n�mnda begr�nsning.

(3) The term royalties em-

ployed in this Article means pay-
ments of any kind received as
consideration for the use of, or the
right to use, any copyright of
literary, artistic or scientific work,
any patent, trade mark, design or
model, plan, secret process or
formula, or for the use of, or the right
to use, industrial, commercial or
scientific equipment, or for informa-
tion concerning industrial, commer-
cial or scientific experience, but
does not include any royalty or other
amount paid in respect of the opera-
tion of a mine or quarry or of any
other extraction of natural resources
or in respect of cinematograph in-
cluding television films.

� 3. Med uttrycket royalty f�r-

st�s i denna artikel varje slag av
utbetalning, som uppb�res s�som er-
s�ttning f�r upphovsr�tt till litter�ra,
konstn�rliga eller vetenskapliga
verk, f�r nyttjandet av eller r�tten att
nyttja patent, varum�rke, m�nster
eller modell, ritning, hemlig fabrika-
tionsmetod eller recept, f�r nyttjan-
det av eller r�tten att nyttja indust-
riell, kommersiell eller vetenskaplig
utrustning eller f�r upplysningar om
erfarenhetsr�n av industriell, kom-
mersiell eller vetenskaplig natur;
uttrycket omfattar d�remot icke
n�got slag av royalty eller annat
belopp, som utbetalas f�r nyttjandet
av gruva, stenbrott eller annan natur-
tillg�ng eller f�r kinematografisk
film eller televisionsfilm.

(4) Profits from the alienation of

any property or rights mentioned in
paragraph (3) shall be taxable only
in the Contracting State of which the
alienator is a resident.

� 4. Inkomst genom avyttring av

egendom eller r�ttighet, som avses i
� 3, skall beskattas allenast i den
avtalsslutande stat i vilken s�ljaren
�ger hemvist.

(5) The provisions of para-

graphs (1), (2) and (4) shall not
apply if the recipient of the royalties,
being a resident of one of the
Contracting States, has in the Con-
tracting State in which the royalties
arise a permanent establishment
with which the right giving rise to
the royalties is effectively connec-
ted. In such a case, Article IV of this
Convention shall apply.

� 5. Best�mmelserna i �� 1, 2 och

4 �ro icke till�mpliga, om den per-
son, som �ger hemvist i en av de
avtalsslutande staterna och som upp-
b�r royaltyn, innehar ett fast drift-
st�lle i den andra avtalsslutande
staten varifr�n royaltyn h�rr�r och
den r�ttighet av vilken royaltyn
h�rflyter �ger verkligt samband med
det fasta driftst�llet. I dylikt fall skall
artikel IV av detta avtal �ga till�mp-
ning.

(6) Where, owing to a special

relationship between the payer and
the recipient or between either of
them and some other person, the
amount of the royalties paid, having
regard to the use or right for which

� 6. Betr�ffande s�dana fall, d�

s�rskilda f�rbindelser mellan ut-
betalaren och mottagaren eller
mellan dem b�da och annan person
f�ranleda att det utbetalade royalty-

2019:1197

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they are paid, exceeds the amount
which would have been agreed upon
by the payer and the recipient in the
absence of such relationship, the
provisions of this Article shall apply
only to the last-mentioned amount.
In such a case, the excess part of the
payments shall be taxable in accor-
dance with the laws of the two
Contracting States due regard being
had to the other provisions of this
Convention.

beloppet med h�nsyn till det nyttjan-
de eller den r�tt, f�r vilken royaltyn
erl�gges, �verstiger det belopp, som
skulle hava avtalats mellan ut-
betalaren och mottagaren om dylika
f�rbindelser icke f�relegat, skola
best�mmelserna i denna artikel g�lla
allenast f�r sistn�mnda belopp. I
dylikt fall skall �verskjutande
ers�ttningsbelopp beskattas i enlig-
het med lagstiftningen i de b�da
avtalsslutande staterna med iakttag-
ande av �vriga best�mmelser i detta
avtal.

Article X

Artikel X

(1) Income from immovable

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

� 1. Inkomst av fastighet m� be-

skattas i den avtalsslutande stat i
vilken fastigheten �r bel�gen.

(2) The term immovable proper-

ty shall be defined in accordance
with the laws of the Contracting
State in which the property in
question is situated. The term shall
in any case include property
accessory to immovable property,
livestock and equipment of agri-
cultural and forestry enterprises,
rights to which the provisions of
general law respecting landed pro-
perty apply, usufruct of immovable
property and rights to variable or
fixed payments as consideration for
the working of mineral deposits,
sources and other natural resources;
ships, boats and aircraft shall not be
regarded as immovable property.

� 2. Uttrycket fastighet skall

hava den betydelse som uttrycket har
enligt g�llande lagar i den avtalsslut-
ande stat, i vilken egendomen i fr�ga
�r bel�gen. Under detta uttryck in-
begripes dock st�dse egendom som
utg�r tillbeh�r till fastighet, levande
och d�da inventarier i lantbruk och
skogsbruk, r�ttigheter � vilka f�re-
skrifterna i allm�n lag ang�ende
fastigheter �ga till�mpning, nyttjan-
der�tt till fastighet och r�tt till f�r�n-
derliga eller fasta ers�ttningar f�r
nyttjandet av gruvor och andra
naturtillg�ngar. Fartyg och luftfartyg
skola d�remot icke betraktas s�som
fastigheter.

(3) The provisions of para-

graphs (1) and (2) above shall apply
to income derived from the direct
use or from the letting of immovable
property or the use in any other form
of such property, including income
from agricultural or forestry enter-
prises. They shall likewise apply to
profits from the alienation of im-
movable property.

� 3. Best�mmelserna i �� 1 och 2

ovan skola �ga till�mpning s�v�l �
inkomst, vilken f�rv�rvas genom
omedelbart brukande av fastighet,
som � inkomst, vilken erh�lles
genom uthyrning av fastighet eller
genom annan anv�ndning av fastig-
heten, d�runder inbegripet inkomst
av lantbruks- och skogsf�retag. Be-
st�mmelserna skola likaledes till�m-
pas � inkomst genom avyttring av
fastighet.

(4) The provisions of para-

graphs (1) to (3) above shall also
apply to the income from immovable

� 4. Best�mmelserna i �� 13

ovan skola �ven �ga till�mpning �
s�dan inkomst av fastighet som

2019:1197

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property of any enterprises other
than agricultural or forestry enter-
prises and to income from im-
movable property used for the per-
formance of professional services.

f�rv�rvas av annat f�retag �n lant-
bruks- eller skogsf�retag �vensom
inkomst av fastighet som anv�ndes
vid ut�vandet av fria yrken.

Article XI

Artikel XI

A resident of one of the Con-

tracting States shall be exempt in the
other Contracting State from tax on
gains from the sale, transfer, or
exchange of capital assets other than
immovable property, unless he has a
permanent establishment in that
other State and the gains are directly
associated with the business carried
on through such permanent estab-
lishment.

En person med hemvist i en av de

avtalsslutande staterna skall vara
befriad fr�n skatt i den andra avtals-
slutande staten � vinst p� grund av
f�rs�ljning, �verl�telse eller byte av
f�rm�genhetstillg�ngar som ej ut-
g�ras av fastighet, s�vida icke per-
sonen i fr�ga innehar ett fast drift-
st�lle i denna andra stat och vinsten
�ger direkt samband med den fr�n
driftst�llet bedrivna r�relsen.

Article XII

Artikel XII

Income derived by a resident of

one of the Contracting States in
respect of professional services or
other independent activities of a
similar character shall be taxable
only in that Contracting State unless
he has a fixed base regularly
available to him in the other
Contracting State for the purpose of
performing his activities. If he has
such a fixed base, such part of that
income as is attributable to that base
may be taxed in that other Con-
tracting State.

Inkomst, som f�rv�rvas av en

person med hemvist i en av de
avtalsslutande staterna genom ut-
�vande av fritt yrke eller annan
d�rmed j�mf�rbar sj�lvst�ndig verk-
samhet, skall beskattas allenast i
denna stat om han icke har en
stadigvarande anordning i den andra
avtalsslutande staten, som regel-
m�ssigt st�r till hans f�rfogande f�r
ut�vandet av verksamheten. D�rest
han har en s�dan stadigvarande
anordning, m� den del av inkomsten
som �r h�nf�rlig till denna anord-
ning beskattas i den andra avtals-
slutande staten.

Article XIII

Artikel XIII

(1) Subject to the provisions of

Articles XIV, XV and XVI salaries,
wages and other similar remune-
ration derived by a resident of one of
the Contracting States in respect of
an employment shall be taxable only
in that State unless the employment
is exercised in the other Contracting
State. If the employment is so exer-
cised, such remuneration as is de-
rived therefrom may be taxed in that
other State.

� 1. D�r icke artiklarna XIV, XV

och XVI annat f�ranleda skola l�ner
och liknande ers�ttningar, som en
person med hemvist i en av de
avtalsslutande staterna uppb�r p�
grund av arbetsanst�llning, beskattas
allenast i denna stat, s�vida icke
arbetet utf�res i den andra avtals-
slutande staten. Om arbetet utf�res i
den andra staten, m� ers�ttningen p�
grund av anst�llningen beskattas i
denna stat.

(2) Notwithstanding the provi-

sions of paragraph (1) above, re-
muneration derived by a resident of

� 2. Utan hinder av best�m-

melserna i � 1 ovan skall ers�ttning,
som en person med hemvist i en av

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one of the Contracting States in
respect of an employment exercised
in the other Contracting State shall
be taxable only in the first-men-
tioned State if:

de avtalsslutande staterna uppb�r p�
grund av arbete som utf�res i den
andra avtalsslutande staten, beskatt-
as allenast i den f�rstn�mnda staten,
under f�ruts�ttning att

(a) the recipient is present in the

other State for a period or periods
not exceeding in the aggregate 183
days in the taxable year concerned,
and

a) inkomsttagaren vistas i denna

andra stat under en tidrymd eller
tidrymder, som sammanlagt icke
�verstiga 183 dagar under beskatt-
nings�ret i fr�ga,

(b) the remuneration is paid by or

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

b) ers�ttningen betalas av eller p�

uppdrag av en arbetsgivare, som ej
�ger hemvist i denna andra stat, och

ducted from the profits of a per-
manent establishment or a fixed base
which the employer has in the other
State.

c) ers�ttningen ej s�som omkost-

nad belastar ett fast driftst�lle eller
en stadigvarande anordning, som
arbetsgivaren har i denna andra stat.

(3) Notwithstanding the pre-

ceding provisions of this Article,
remuneration for personal services
performed aboard:

� 3. Utan hinder av vad som stad-

gas ovan i denna artikel m� ers�tt-
ning f�r personligt arbete, som full-
g�res

(a) a ship in international traffic

and registered in one of the Con-
tracting States may be taxed in that
Contracting State unless the enter-
prise is a resident of the other State;
in such event the income may be
taxed in the last-mentioned State;
and

a) ombord � fartyg i internationell

trafik, vilket �r registrerat i en av de
avtalsslutande staterna, beskattas i
denna avtalsslutande stat, s�vida
icke f�retaget �ger hemvist i den
andra staten; i dylikt fall m� in-
komsten beskattas i den sistn�mnda
staten; samt

(b) an aircraft in international

traffic may be taxed in the Con-
tracting State in which the place of
effective management of the enter-
prise is situated.

b) ombord � luftfartyg i interna-

tionell trafik, beskattas i den avtals-
slutande stat, i vilken f�retaget har
sin verkliga ledning.

Article XIV

Artikel XIV

(1) Remuneration, including pen-

sions, paid by or out of funds created
by one of the Contracting States or a
political subdivision or a local
authority thereof to any individual in
respect of services rendered to that
State or subdivision or local authori-
ty thereof in the discharge of func-
tions of a governmental nature may
be taxed in that State. The same shall
apply as regards other pensions paid
by the State as well as pensions paid
by social insurance institutions and
similar organisations.

� 1. Ers�ttningar, pensioner d�ri

inbegripna, vilka utbetalas av eller
fr�n fonder inr�ttade av en av de
avtalsslutande staterna, dess poli-
tiska underavdelningar eller lokala
myndigheter till en fysisk person
s�som ers�ttning f�r arbete, som
utf�rts i tj�nst hos samma stat,
underavdelning eller lokala myn-
dighet, m� beskattas i den staten.
Motsvarande skall g�lla i fr�ga om
andra pensioner, som utbetalas av
staten, �vensom pensioner som
utbetalas av socialf�rs�kringsanstal-
ter och liknande inr�ttningar.

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(2) The provisions of Articles

XIII, XV and XVI shall apply to
remuneration and pensions in res-
pect of services rendered in con-
nection with any trade or business
carried on by one of the Contracting
States or a political subdivision or a
local authority thereof.

� 2. Best�mmelserna i artiklarna

XIII, XV och XVI �ro till�mpliga �
ers�ttningar och pensioner som ut-
betalas f�r tj�nster, utf�rda i sam-
band med r�relse som bedrivits av
en av de avtalsslutande staterna, dess
politiska underavdelningar eller
lokala myndigheter.

Article XV

Artikel XV

Directors' fees and similar pay-

ments derived by a resident of one of
the Contracting States in his capacity
as a member of the board of directors
of a company which is a resident of
the other Contracting State may be
taxed in that other State.

Styrelsearvoden eller liknande

ers�ttningar, som uppb�ras av en
person med hemvist i en av de
avtalsslutande staterna i egenskap av
styrelseledamot i ett bolag med hem-
vist i den andra avtalsslutande stat-
en, m� beskattas i denna andra stat.

Article XVI

Artikel XVI

Subject to the provisions of

paragraph (1) of Article XIV pen-
sions and other similar payments
paid in consideration of past em-
ployment shall be taxable only in the
Contracting State of which the reci-
pient is a resident.

D�r icke best�mmelserna i � 1 av

artikel XIV annat f�ranleda, skola
pensioner och liknande ers�ttningar,
som utbetalas i anledning av tidigare
anst�llning, beskattas allenast i den
avtalsslutande stat i vilken den som
uppb�r ers�ttningen �ger hemvist.

Article XVII

Artikel XVII

Notwithstanding anything con-

tained in this Convention, income
derived by public entertainers, such
as theatre, motion picture, radio or
television artists, and musicians, and
by athletes, from their personal
activities as such may be taxed in the
Contracting State in which these
activities are exercised.

Utan hinder av vad eljest i detta

avtal stadgas m� inkomst, som
sk�despelare,

filmsk�despelare,

radio-

eller

televisionsartister,

musiker och dylika �vensom idrotts-
m�n f�rv�rva under sin yrkes-
ut�vning, beskattas i den avtals-
slutande stat, i vilken yrket ut�vas.

Article XVIII

Artikel XVIII

(1) Any annuity, derived from

sources within Sweden by an
individual who is a resident of
Greece, shall be exempt from
Swedish tax.

� 1. Livr�ntor, uppburna fr�n

inkomstk�llor i Sverige av en fysisk
person med hemvist i Grekland,
skola vara undantagna fr�n svensk
skatt.

(2) Any annuity, derived from

sources within Greece by an indi-
vidual who is a resident of Sweden,
shall be exempt from Greek tax.

� 2. Livr�ntor, uppburna fr�n

inkomstk�llor i Grekland av en
fysisk person med hemvist i Sverige,
skola vara undantagna fr�n grekisk
skatt.

(3) The term annuity means a

stated sum payable, under an obliga-
tion, periodically at stated times

� 3. Med livr�nta f�rst�s ett

fastst�llt belopp, som p� grund av
f�rpliktelse skall utbetalas period-

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during life or during a specified or
ascertainable period of time.

iskt p� fastst�llda tider under veder-
b�randes livstid eller under annan
angiven eller fastst�llbar tidsperiod.

Article XIX

Artikel XIX

A professor or teacher of an

establishment for higher education
or scientific research in one of the
Contracting States, who receives
remuneration for teaching or for
carrying out advanced study or
research, during a period of tempor-
ary residence not exceeding two
years, at a university, college or
other establishment for higher
education or for research in the other
Contracting State, shall be exempt
from tax in that other State in respect
of that remuneration, provided that
such establishment belongs to the
State or to non profit-making legal
entities under the Public or Private
law.

En professor eller l�rare vid en

institution f�r h�gre utbildning eller
vetenskaplig forskning i en av de
avtalsslutande staterna, som uppb�r
ers�ttning f�r undervisning eller f�r
vetenskapliga studier eller forskning
vid universitet, h�gskola eller annan
institution f�r h�gre utbildning eller
f�r forskning i den andra avtals-
slutande staten under tillf�llig vistel-
se d�rst�des, ej �verstigande tv� �r,
skall vara befriad fr�n beskattning i
sistn�mnda stat f�r ers�ttningen
d�rest ifr�gavarande institution till-
h�r staten eller ock privatr�ttslig
eller offentligr�ttslig juridisk person,
vars verksamhet icke bedrives i
vinstsyfte.

Article XX

Artikel XX

(1) Payments which a student or

business apprentice from one of the
Contracting States who is present in
the other Contracting State solely for
the purpose of his education or
training receives for the purpose of
his maintenance, education or
training, shall not be taxed in that
other State, provided that such
payments are made to him from
sources outside that other State.

� 1. En studerande eller aff�rs-

eller hantverkspraktikant fr�n en av
de avtalsslutande staterna, som
vistas i den andra avtalsslutande
staten allenast f�r sin undervisning
eller utbildning, skall ej beskattas i
denna andra stat f�r belopp, som han
uppb�r till bestridande av sitt
uppeh�lle, sin undervisning eller sin
utbildning, d�rest beloppen i fr�ga
utbetalas till honom fr�n utlandet.

(2) An individual from one of the

Contracting States who is present in
the other Contracting State solely as
a student at a university, college or
school in the other State or as a
business apprentice, shall not be
taxed in that other State for a period
not exceeding three consecutive
taxable years in respect of remunera-
tion from employment in such other
State, provided that

� 2. En fysisk person fr�n en av de

avtalsslutande staterna, som vistas i
den andra avtalsslutande staten
allenast s�som studerande vid
universitet, h�gskola eller skola i
den staten eller s�som aff�rs- eller
hantverkspraktikant, skall under en
period icke �verstigande tre p�
varandra f�ljande beskattnings�r
vara befriad fr�n beskattning i denna
andra stat f�r inkomst av anst�llning
d�rst�des, under f�ruts�ttning att

(a) the remuneration constitutes

earnings necessary for his mainten-
ance and education, and

a) inkomsten �r erforderlig f�r att

bestrida kostnaderna f�r hans
uppeh�lle och undervisning, och

(b) the said remuneration does not

exceed in the taxable year 4.000

b) inkomsten i fr�ga icke �ver-

stiger 4 000 svenska kronor under

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Swedish crowns or the equivalent
thereof in the currency of Greece as
the case may be.

beskattnings�ret respektive motsvar-
ande belopp i grekisk valuta.

Article XXI

Artikel XXI

The items of income not expressly

mentioned in the foregoing Articles
of the Convention shall be taxable
only in the Contracting State of
which the recipient is a resident.

Inkomst, betr�ffande vilken ingen

uttrycklig best�mmelse meddelats i
f�reg�ende artiklar av avtalet, skall
beskattas allenast i den avtalsslut-
ande stat i vilken den som uppb�r
inkomsten �ger hemvist.

Article XXII

Artikel XXII

Where taxes on capital are

imposed by one or other or both of
the Contracting States the following
provisions shall apply:

Om skatt � f�rm�genhet utg�r i en

av de avtalsslutande staterna eller i
b�da staterna, skola f�ljande best�m-
melser �ga till�mpning:

(a) Capital represented by im-

movable property, as defined in
paragraph (2) of Article X, may be
taxed in the Contracting State in
which such property is situated.

a) F�rm�genhet best�ende av

s�dan fastighet som avses i � 2 av
artikel X m� beskattas i den avtals-
slutande stat, i vilken fastigheten �r
bel�gen.

(b) Subject to the provisions of

paragraph (a) above, capital repre-
sented by assets forming part of the
business property employed in a
permanent establishment of an
enterprise, or by assets pertaining to
a fixed base used for the per-
formance of professional services,
may be taxed in the Contracting
State in which the permanent estab-
lishment or fixed base is situated.

b) Med f�rbeh�ll f�r vad som

stadgas i punkt a) ovan skall g�lla att
f�rm�genhet, best�ende av tillg�ng-
ar som �ro att h�nf�ra till anl�gg-
nings- eller driftkapital i ett f�retags
fasta driftst�lle, eller av tillg�ngar,
som ing� i en stadigvarande anord-
ning f�r ut�vandet av fritt yrke, m�
beskattas i den avtalsslutande stat i
vilken det fasta driftst�llet eller den
stadigvarande anordningen �r be-
l�gen.

a resident of one of the Contracting
States shall be taxable only in that
State.

c) Alla andra slag av f�rm�gen-

het, som innehavas av en person med
hemvist i en av de avtalsslutande
staterna, skola beskattas allenast i
denna stat.

Article XXIII

Artikel XXIII

(1) Subject to the provisions of

the law of Greece regarding the
allowance as a credit against Greek
tax of tax payable in a territory
outside Greece, Swedish tax payable
under the laws of Sweden and in
accordance with this Convention,
whether directly or by deduction, in
respect of income from sources
within Sweden shall be allowed as a
credit against any Greek tax payable
in respect of that income.

�1. I enlighet med vad som

stadgas i grekisk lag ang�ende
kvittning mot grekisk skatt av skatt,
som skall betalas i annat land, skall
svensk skatt, som enligt svensk lag
och i �verensst�mmelse med detta
avtal direkt eller genom skatte-
avdrag erl�gges f�r inkomst fr�n
inkomstk�llor i Sverige, kvittnings-
vis avr�knas � varje grekisk skatt,
som bel�per � samma inkomst.

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(2) Income from sources within

Greece which in accordance with
this Convention may be taxed in
Greece either directly or by deduc-
tion, shall be exempt from Swedish
tax, provided that

� 2. Inkomst fr�n inkomstk�llor i

Grekland, vilken inkomst i �ver-
ensst�mmelse med detta avtal m�
beskattas i Grekland antingen direkt
eller genom skatteavdrag, skall vara
undantagen fr�n svensk skatt.

Fr�n denna regel skola dock

f�ljande undantag g�lla:

a) where such income is

a) I s�dana fall d� inkomsten

utg�res av

(i) a dividend paid by a company

being a resident of Greece to a
person resident of Sweden, not being
a company which is exempt from
Swedish tax according to the provi-
sions of paragraph (3) of Article VII,
or

1) utdelning fr�n ett bolag med

hemvist i Grekland till en person
med hemvist i Sverige och denne
icke �r ett s�dant bolag, som i enlig-
het med vad som stadgas i � 3 av
artikel VII �r frikallat fr�n svensk
skatt, eller

(ii) any

interest

which

paragraph (2) of Article VIII applies
and which is paid to a resident of
Sweden, or

2) r�nta, � vilken � 2 av

artikel VIII �ger till�mpning och
vilken utbetalas till en person med
hemvist i Sverige, eller

(iii) any royalty to which para-

graph (2) of Article IX applies and
which is paid to a resident of
Sweden,

3) royalty, � vilken � 2 av

artikel IX �ger till�mpning och
vilken utbetalas till en person med
hemvist i Sverige,

Swedish tax shall be charged on

the gross amount of such income,
but the amount of Greek income tax
appropriate to that income shall be
allowed as a credit against any
Swedish tax payable in respect of
that income;

skall svensk skatt ber�knas p�

inkomstens bruttobelopp. Fr�n den i
enlighet h�rmed p�f�rda svenska
skatten skall avr�knas den grekiska
inkomstskatt, som bel�per � samma
inkomst.

b) when the Greek income tax

appropriate to the dividend, the
interest or the royalty, as the case
may be, has been wholly relieved or
reduced for a limited period of time,
the credit against Swedish tax in
respect of such income shall be
allowed in an amount equal to the
Greek income tax which would have
been appropriate to the dividend, the
interest or the royalty if no such
relief had been given or no such
reduction had been allowed;

b) Vid till�mpningen av den under

punkt a) ovan angivna undantags-
best�mmelsen skall, d� hel befrielse
fr�n eller neds�ttning av den till
utdelningen respektive r�ntan eller
royaltyn h�nf�rliga grekiska in-
komstskatten meddelats f�r en be-
st�md tidsperiod, fr�n den � ifr�ga-
varande belopp p�f�rda svenska
skatten avr�knas ett belopp mot-
svarande den grekiska inkomstskatt
som skulle hava varit h�nf�rlig till
utdelningen, r�ntan eller royaltyn,
d�rest s�dan skattebefrielse eller
skatteneds�ttning ej meddelats.

c) where interest arising in Greece

is paid to a resident of Sweden
during the period of the first ten
taxable years of the application of
the Convention, the credit against
Swedish tax payable in respect of
that interest shall, notwithstanding

c) s�dana fall, d� r�nta uppb�res

fr�n inkomstk�llor i Grekland av en
person med hemvist i Sverige, skall
oberoende av best�mmelserna i
punkterna a) och b) ovan med av-
seende � de f�rsta tio beskattnings�r,

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the provisions of sub-paragraphs a)
and b), be allowed in an amount
equal to ten per cent of the amount
of such interest.

f�r vilka detta avtal �ger till�mp-
ning, fr�n den � r�ntan bel�pande
svenska skatten avr�knas ett belopp
motsvarande tio procent av r�ntans
belopp.

(3) If,

accordance

with

Article XXII, capital belonging to a
person resident of Sweden may be
taxed in Greece, such capital shall be
exempt from Swedish tax.

� 3. Om f�rm�genhet, som inne-

haves av en person med hemvist i
Sverige, i enlighet med artikel XXII
m� beskattas i Grekland, skall f�r-
m�genheten i fr�ga vara undantagen
fr�n svensk skatt.

(4) The graduated rate of Swedish

tax to be imposed on residents of
Sweden may be calculated as though
income or capital exempted under
this Convention were included in the
amount of the total income or
capital.

� 4. Svensk progressiv skatt, som

p�f�res personer med hemvist i
Sverige, m� ber�knas efter den
skattesats, som skulle hava varit
till�mplig, om �ven s�dan inkomst
eller f�rm�genhet, som enligt f�re-
liggande avtal �r undantagen fr�n
beskattning, inr�knats i den skatte-
pliktiga inkomsten eller f�rm�gen-
heten.

Article XXIV

Artikel XXIV

(1) Where under the provisions of

this Convention a resident of Greece
is exempt or entitled to relief from
Swedish tax, similar exemption or
relief shall be applied to the un-
divided estate of a deceased person
in so far as one or more of the bene-
ficiaries is a resident of Greece.

� 1. Om enligt f�reskrifterna i

detta avtal en person med hemvist i
Grekland �r befriad fr�n eller be-
r�ttigad till neds�ttning av svensk
skatt, skall motsvarande befrielse
eller neds�ttning komma ett oskift
d�dsbo till godo, i den m�n en eller
flera av d�dsbodel�garna �ga hem-
vist i Grekland.

(2) Swedish tax on the undivided

estate of a deceased person shall, in
so far as the income accrues to a
beneficiary who is resident in
Greece, be allowed as a credit under
Article XXIII.

� 2. Svensk skatt, som p�f�res ett

oskift d�dsbo, skall kvittningsvis
avr�knas i enlighet med best�mmel-
serna i artikel XXIII i den m�n in-
komsten tillkommer en d�dsbodel-
�gare med hemvist i Grekland.

Article XXV

Artikel XXV

(1) The nationals of one of the

Contracting States shall not be
subjected in the other Contracting
State to any taxation or any re-
quirement connected therewith
which is other or more burdensome
than the taxation and connected
requirements to which nationals of
that other State in the same circum-
stances are or may be subjected.

� 1. Medborgare i en av de

avtalsslutande staterna skola icke i
den andra avtalsslutande staten bliva
f�rem�l f�r n�gon beskattning eller
n�got d�rmed sammanh�ngande
skattekrav, som �r av annat slag eller
mer tyngande �n den beskattning
och

d�rmed

sammanh�ngande

skattekrav, som medborgarna i den
senare staten under samma f�rh�ll-
anden �ro eller kunna bliva under-
kastade.

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(2) The term nationals means

� 2. Uttrycket

medborgare

betyder:

(a) in relation to Greece, all Greek

citizens and all legal persons,
partnerships and associations deriv-
ing their status as such from the law
in force in Greece,

a) Betr�ffande Grekland: Alla

grekiska medborgare samt alla
juridiska personer och andra sam-
manslutningar, som bildats j�mlikt
g�llande grekisk lag.

(b) in relation to Sweden, all

Swedish subjects and all legal per-
sons, partnerships and associations
deriving their status as such from the
law in force in Sweden.

b) Betr�ffande Sverige: Alla

svenska medborgare samt alla jurid-
iska personer och andra samman-
slutningar, som bildats j�mlikt
g�llande svensk lag.

(3) The taxation on a permanent

establishment which an enterprise of
one of the Contracting States has in
the other Contracting State shall not
be less favourably levied in that
other State than the taxation levied
on enterprises of that other State
carrying on the same activities.

� 3. Beskattningen av ett fast

driftst�lle, som ett f�retag i en av de
avtalsslutande staterna har i den
andra avtalsslutande staten, skall i
denna andra stat icke vara mindre
f�rdelaktig �n beskattningen av ett
f�retag i den andra staten, som be-
driver samma verksamhet.

This provision shall not be

construed as obliging one of the
Contracting States to grant to
residents of the other Contracting
State any personal allowances,
reliefs and reductions for taxation
purposes on account of civil status or
family responsibilities which it
grants to its own residents.

Vad nu sagts skall icke anses

medf�ra f�rpliktelse f�r n�gon av de
avtalsslutande staterna att medgiva
personer med hemvist i den andra
avtalsslutande staten personliga av-
drag vid beskattningen, skattebefri-
elser och skatteneds�ttningar p�
grund av civilst�nd eller f�rs�rj-
ningsplikt mot familj, som medgivas
personer med hemvist i den f�rst-
n�mnda staten.

(4) Enterprises of one of the

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

� 4. F�retag i den ena avtals-

slutande staten, vilkas kapital helt
eller delvis �ges eller kontrolleras,
direkt eller indirekt, av en eller flera
personer med hemvist i den andra
avtalsslutande staten, skola icke i
den f�rstn�mnda staten bliva f�re-
m�l f�r n�gon beskattning eller
n�got d�rmed sammanh�ngande
skattekrav, som �r av annat slag eller
mer tyngande �n den beskattning
och

d�rmed

sammanh�ngande

skattekrav, som andra liknande f�re-
tag i denna f�rstn�mnda stat �ro eller
kunna bliva underkastade.

(5) In this Article the term

taxation means taxes of every kind
and description.

� 5. I denna artikel avser uttrycket

beskattning skatter av varje slag
och beskaffenhet.

Article XXVI

Artikel XXVI

The provisions of the present

Convention shall not affect the right

Best�mmelserna i detta avtal

p�verka icke r�tten att �tnjuta l�ngre

2019:1197

SFS

to more extensive exemptions which
are granted to diplomatic or consular
officials by virtue of the general
rules of international law or by
special agreements. In so far as,
under this system of more extensive
exemption, income and capital are
not subject to tax in the receiving
State, the right to taxation shall be
reserved to the State which such
officials represent.

g�ende befrielser, vilka enligt folk-
r�ttens allm�nna regler eller s�r-
skilda �verenskommelser tillkomma
diplomatiska eller konsul�ra be-
fattningshavare. I den m�n p� grund
av s�dana l�ngre g�ende befrielser
inkomst och f�rm�genhet icke be-
skattas i den stat i vilken befattnings-
havaren �r ackrediterad, f�rbeh�lles
beskattningsr�tten den uts�ndande
staten.

Article XXVII

Artikel XXVII

The competent authorities of the

Contracting States may exchange
such information (being information
which is at their disposal under their
respective taxation laws in the nor-
mal course of administration) as is
necessary for carrying out the provi-
sions of the present Convention or
for the prevention of fraud or for the
administration of statutory provi-
sions against legal avoidance in
relation to the taxes which are the
subject of the present Convention.
Any information so exchanged shall
be treated as secret and shall not be
disclosed to any persons other than
those, including a court, concerned
with the assessment and collection
of the taxes or the determination of
appeals in relation thereto. No infor-
mation as aforesaid shall be ex-
changed which would disclose any
trade, business, industrial or pro-
fessional secret or trade process.

De beh�riga myndigheterna i de

avtalsslutande staterna m� utbyta
s�dana upplysningar (av beskaffen-
het att enligt de b�da staternas res-
pektive skattelagar st� till beskatt-
ningsmyndigheternas

f�rfogande

under deras sedvanliga tj�nsteut-
�vning) som �ro n�dv�ndiga f�r att
till�mpa best�mmelserna i f�re-
liggande avtal eller f�r att f�rebygga
bedr�geri eller f�r att till�mpa givna
f�reskrifter till f�rebyggande av
skatteflykt i fr�ga om de skatter, som
avses i avtalet. De utbytta upplys-
ningarna skola behandlas s�som
hemliga och f� icke yppas f�r andra
personer, befattningshavare vid
domstolar inbegripna, �n dem, som
handl�gga taxering och uppb�rd av
de skatter, som avses i avtalet, eller
avg�ra besv�r i anslutning d�rtill.
S�dana upplysningar f� emellertid
icke utbytas, som skulle r�ja aff�rs-
hemlighet, hemlig tillverknings-
metod, yrkeshemlighet eller n�got i
aff�rsverksamhet nyttjat f�rfarings-
s�tt.

Information as aforesaid may be

exchanged ex officio or, in particular
cases, on demand. The competent
authorities of the Contracting States
shall consult together to determine
the information to be exchanged ex
officio.

Upplysningar som nu sagts m�

utbytas utan s�rskild beg�ran eller, i
s�rskilda fall, efter d�rom gjord
framst�llning. De beh�riga myndig-
heterna i de avtalsslutande staterna
skola �verl�gga med varandra i syfte
att fastst�lla de upplysningar, som
skola utbytas utan s�rskild beg�ran.

Article XXVIII

Artikel XXVIII

(1) Where a taxpayer shows proof

that the action of the tax authorities
of either Contracting State has

� 1. Kan skattskyldig visa att

beskattningsmyndigheterna i de av-

2019:1197

SFS

resulted, or will result, in taxation
contrary to the provisions of the
present Convention, he shall be
entitled to present the facts to the
competent authority of the Con-
tracting State of which he is a
resident. Such a claim shall be filed
before an appeal against the taxation
in dispute is lodged with a Greek tax
court. Should the claim be upheld,
the competent authority to which the
facts are so presented shall under-
take to come to an agreement with
the competent authority of the other
Contracting State with a view to
avoidance of the taxation in
question.

talsslutande staterna vidtagit �t-
g�rder, som medf�rt eller komma att
medf�ra en mot best�mmelserna i
detta avtal stridande beskattning,
�ger han g�ra framst�llning i saken
hos den beh�riga myndigheten i den
stat i vilken han �ger hemvist. S�dan
framst�llning skall g�ras innan
besv�r �ver beskattningen i fr�ga
anf�rts hos grekisk skattedomstol.
Befinnes framst�llningen grundad,
skall den beh�riga myndighet hos
vilken

framst�llningen

s�lunda

gjorts vidtaga �tg�rder f�r att tr�ffa
�verenskommelse med den beh�riga
myndigheten i den andra avtals-
slutande staten i syfte att undvika
dylik beskattning.

(2) Should any difficulty or doubt

arise as to the interpretation or
application of the present Conven-
tion, the competent authorities of the
Contracting States shall settle the
question by mutual agreement.

� 2. Skulle

sv�righeter

eller

tvivelsm�l uppkomma r�rande tolk-
ningen eller till�mpningen av detta
avtal, skola de beh�riga myndighet-
erna i de avtalsslutande staterna av-
g�ra fr�gan genom �msesidig �ver-
enskommelse.

Article XXIX

Artikel XXIX

The

following

agreements

between Greece and Sweden shall
not have effect for any period for
which the present Convention has
effect, that is to say,

Nedan angivna avtal mellan

Grekland och Sverige skola icke
till�mpas under tid, d� f�religgande
avtal �r g�llande, n�mligen

(a) the agreement dated 19th

November, 1931, for the reciprocal
exemption from income tax in
certain cases of profits accruing
from the business of shipping;

a) avtalet den 19 november 1931

om �msesidigt fritagande fr�n
inkomstskatt i vissa fall av in-
komster h�rr�rande fr�n rederi-
r�relse;

(b) the agreement dated 27th

May, 1954, for the reciprocal ex-
emption from taxes of profits
accruing from the business of air
transport.

b) avtalet den 27 maj 1954 om

�msesidigt fritagande fr�n be-
skattning av inkomster h�rr�rande
fr�n luftfartstrafik.

Article XXX

Artikel XXX

(1) The present Convention shall

be ratified by the Contracting States
in accordance with their respective
constitutional and legal require-
ments.

� 1. Detta avtal skall ratificeras av

de avtalsslutande staterna i enlighet
med vardera statens grundlagar och
�vriga f�reskrifter.

(2) The instruments of ratification

shall be exchanged at Stockholm as
soon as possible.

� 2. Ratifikationshandlingarna

skola utv�xlas i Stockholm snarast
m�jligt.3

3 Ratifikationshandlingarna utv�xlades den 20 augusti 1963.

2019:1197

SFS

(3) Upon exchange of rati-

fications the present Convention
shall have effect in respect of
income derived on or after 1st
January in the calendar year in
which the exchange of ratifications
takes place; and, as regards the
Swedish State capital tax, in respect
of tax which is assessed in or after
the calendar year next following that
in which the exchange of rati-
fications takes place.

� 3. Sedan ratifikationshandling-

arna utv�xlats skall avtalet �ga
till�mpning betr�ffande inkomst
som f�rv�rvats � eller efter den
1 januari det kalender�r, under vilket
utv�xling av ratifikationshandling-
arna �gt rum, samt, s�vitt avser den
svenska statliga f�rm�genhets-
skatten, i fr�ga om skatt som utg�r
p� grund av taxering under eller efter
kalender�ret n�rmast efter det, under
vilket utv�xling av ratifikations-
handlingarna �gt rum.

Article XXXI

Artikel XXXI

The present Convention shall

continue in effect indefinitely but
either of the Contracting Govern-
ments may, on or before 30th June in
any calendar year not earlier than the
year 1965, give to the other Contrac-
ting Government, through diplom-
atic channels, written notice of
termination and, in such event, the
present Convention shall cease to be
effective in respect of income
derived on or after 1st January in the
calendar year next following that in
which such notice is given; and as
regards capital tax, in respect of tax
assessed in or after the second
calendar year following that in
which such notice is given.

Detta avtal skall f�rbliva i kraft

utan tidsbegr�nsning, men envar av
de avtalsslutande staterna �ger att
senast den 30 juni under ett kalen-
der�r, dock icke tidigare �n �r 1965
p� diplomatisk v�g skriftligen
upps�ga avtalet hos den andra
avtalsslutande staten. I h�ndelse av
s�dan upps�gning skall avtalet upp-
h�ra att g�lla betr�ffande inkomst
som f�rv�rvas � eller efter den
1 januari kalender�ret n�rmast efter
det, varunder upps�gningen �gde
rum, samt, s�vitt avser f�rm�gen-
hetsskatt, i fr�ga om skatt som utg�r
p� grund av taxering under eller efter
det andra kalender�ret efter det, var-
under upps�gningen �gde rum.

In witness whereof the under-

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

Till bekr�ftelse h�r� hava under-

tecknade, d�rtill vederb�rligen be-
myndigade, undertecknat detta avtal
och f�rsett detsamma med sina
sigill.

Done at Athens, this 6th day of

October 1961 in duplicate in the
English language.

Som skedde i Ath�n den 6 oktober

1961 i tv� exemplar p� engelska
spr�ket.

For the Kingdom of Sweden

F�r Konungariket Sverige

F. Stackelberg

For the Kingdom of Greece

F�r Konungariket Grekland

M. Pesmazoglou

2019:1197

;

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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