DT18000 | Double Taxation Relief Manual: Sweden: agreements in force

Title: Convention between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains

Signed: 26 March 2015

Statutory Instrument number: 2015 No. 1891

Entered into force: 20 December 2015

Has effect:

In the United Kingdom:

• in respect of taxes withheld at source, for amounts paid or credited on or after 1st January 2016

• in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April 2016

• in respect of corporation tax, for any financial year beginning on or after 1st April 2016

In the Kingdom of Sweden:

• in respect of taxes withheld at source, for amounts paid or credited on or after 1st January 2016

• in respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1st January 2016

Title: Protocol between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Sweden amending the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains, signed at London on 26 March 2015, as amended by the Protocol signed at London on 23 February 2021

Signed: 23 February 2021

Statutory Instrument number: SI 2021 No. 633

Entered into force: 30 December 2021

Has effect:

In the United Kingdom:

• in respect of taxes withheld at source from 1 January 2022

• in respect of income tax and capital gains tax from 6 April 2022

• in respect of corporation tax from 1 April 2022

In Sweden:

• in respect of taxes withheld at source from 1 January 2022

• in respect of other taxes on income from 1 January 2022

A previous agreement (SI 1984 No. 366) applied until the dates from which the above agreement had effect.

The text of the treaty currently in force, and the previous agreement can be found via the Gov.uk website.