Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2015:72
section 1 of this Regulation shall apply in the case of such an exchange of information
referred to in the Act (2015:63) on the exchange of information with
reason of FATCA.
section 2 of the data referred to in section 2 of the Act (2015:63) on the exchange of
information on the occasion of the FATCA agreement shall be transferred
as soon as possible, but no later than 30 september of the calendar year
After the calendar year to which the data relate.
section 3 of the Revenue Commissioners shall enter into agreement with the competent
authority of the United States on how the automatic exchange of
information shall be carried out and on the arrangements for the other
communication between the tax authorities and the competent
authority of the United States.
1. This Regulation shall enter into force on 1 april 2015.
2. data relating to the calendar year 2014, as far as such
accounts identified as reportable accounts
According to the law (2015:62) for identification of
reportable accounts on the occasion of the FATCA agreement
after June 30, but before 1 June 2015, in
rather than what is said in paragraph 2 be transferred within 90 days
After your account is identified as a reportable
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