Scope of application
1 §/expires U: 2016-01-01-this Act applies to such cooperation between Sweden and
another Member State of the European Union referred to in Council
Directive/EU of 15 February 2011 on administrative
cooperation in the field of taxation.
1 section/entry into force: 01/01/2016 this law applies to such cooperation between Sweden and another Member State of the European Union referred to in Council directive of 15 February 2011 on administrative cooperation in the field of taxation.
At the exchange of information about financial accounts pursuant to article 8 (3) (a) of Council directive of 15 February 2011 on administrative cooperation in the field of taxation, in the wording according to the EU Directive 2004/107/, also apply the law (2015:912) concerning the automatic exchange of information about financial accounts. Law (2015:919).
section 2 of this Act apply to all types of taxes levied on
the territories in which the Treaty on European Union and
the Treaty on the functioning of the European Union are applicable
According to article 52 of the Treaty on European Union. The law
does not apply to such excise duties covered by other
EU legislation on administrative cooperation between the
Member States and to the value added tax. The law
also does not apply to compulsory social security contributions or
paragraph 3, the following charges shall be for the purposes of this Act does not
in any case be deemed to be taxes:
1. fees for certificates and other documents issued by
2. the costs of contractual nature, such as compensation for
public utility services, or
3. other similar charges.
section 4 of the Swedish tax agency is the competent authority in Sweden to cooperation
According to this law.
paragraph 5 of the tax authority shall, in accordance with the provisions of the
This law, at the request of a competent authority in another
-Exchange information (§§ 8-11),
-allow attendance at administrative authorities and participation in
investigations (section 17), and
-perform the service (§§ 18 and 19).
The tax agency shall also, in accordance with the provisions of the
-automatically exchange information (sections 12 and 13), and
-provide information without prior request (section 14).
section 6 of the tax Board may, with the restriction set out in section 19 of
second paragraph, request the measures under paragraph 5, first subparagraph
taken by a competent authority in another Member State if the
can be made without it would lead to a
commercial, industrial or professional secret or of a
commercial process and without it
leads to disclosure of information as it would be contrary to
General considerations to leave.
Article 7 for the purposes of this law
"competent authority" means the authority of a Member State which has
designated as such by the Member State or central
Liaison Office, a Liaison Department or a competent official
acting in the manner referred to in Directive 16/EU,
"central liaison office" means the Office which has been designated as such
and that has the principal responsibility for contacts with other
Member States in the field of administrative cooperation;
Liaison Department "means any Office other than the Central
contact the Office which has been designated as such in order to direct
Exchange information in accordance with this Act,
competent official "means any official who has a permission
to directly exchange information under that directive,
requesting authority: the central liaison office, a
Liaison Department or any competent official of a Member State which
requesting assistance on behalf of the competent authority,
investigation: every inspection, investigation or other action
Member States in the performance of its obligations
to ensure the correct application of tax legislation;
Exchange of information on request: Exchange of information
based on a request made by a requesting Member State to the
a requested Member State regarding a specific case,
Automatic Exchange means the systematic communication of predefined
predefined information to another Member State, without
the previous request, with pre-established periodic
Exchange without prior request: communication of information to the
another Member State, at any time and without
the previous request,
-If the legislation permits, an Association of
people who have the capacity to perform legal acts but
do not have the legal status of a legal person, or
-any other legal arrangement of any kind or form,
and independent of whether it has legal personality,
owns or manages assets, including income
derived therefrom, that are subject to a tax to which this law applies
Exchange of information
Exchange of information on request
§ 8 the Revenue Commissioners shall, on the request of a competent authority of a
other Member States to provide all such information
1. likely to be relevant to the administration and
enforcement of the legislation of the second Member State in
the case of the taxes to which this law applies, and
2. that the tax agency has access to or collect through
§ 9 the Revenue Commissioners shall carry out the investigations necessary to
obtain the information referred to in section 8 and apply the same
procedure in their own tax matters.
The tax agency is not obliged to carry out investigations as it
would be against the law to execute for Swedish
section 10 of the tax agency is not obliged to disclose the
1. According to the applicant authority has not exhausted the
their usual sources of information in order to obtain the required
information, and that it had been able to do it without
risking the desired outcome,
2. it would be contrary to law that for Swedish
taxation purposes obtain the information requested,
3. According to the requesting authority for legal reasons
may not provide similar information, or
4. it would lead to the disclosure of a commercial,
commercial, industrial or professional secret or of a
commercial process, or if the
case information as it would be contrary to the General account
section 11 of the provisions in section 9, second subparagraph, and paragraph 10 of the 2-4 causes
not right for the tax agency to refuse to provide information or
conduct investigations only because Swedish authorities do not
have their own interest in the information.
The provisions of section 10 (2) and (4) nor the right for
The tax agency to refuse to supply information solely because
that the information
1. is held by a bank, other financial institution, a
Agent, a representative or an administrator, or
2. relating to ownership interests in a person.
Automatic exchange of information
12 §/expires U: 2016-01-01/tax office, to each other Member State competent
authority by automatic exchange transfer information
the work received in the form of statements or
the corresponding data and information in the income tax returns and
as regards persons resident in that other Member State when
1. income from employment,
2. directors ' fees,
3. life insurance products not covered by other
legal acts of the Union, concerning the exchange of information and other similar
measures, than the Council 16/EU,
4. pensions, and
5. ownership of and income from property.
The information shall be transmitted at least once a year.
12 §/entry into force: 01/01/2016/tax office, competent authority of any other Member State, by automatic exchange, transmit information that the work received in the form of monitoring data or similar information and data contained in the income tax returns and as regards persons resident in that other Member State in the case of 1. income from employment, 2. Directors ' fees, 3. life insurance products not covered by (a)) other legal acts of the Union, concerning the exchange of information and other similar measures, than the Council 16/EU, or
(b)) code (2015:912) concerning the automatic exchange of information about financial accounts,
4. pensions, and 5. ownership of and income from property.
The information shall be transmitted at least once a year.
paragraph 13 of the tax Board shall transfer the information pursuant to section 12 of the
a Member State only if that State has informed the European
Commission to have information available concerning
at least one of the income and assets referred to in section 12.
Where a competent authority of another Member State has informed the
that it does not wish to obtain certain information under section 12 of the first
subparagraph, the Revenue Commissioners do not transfer such information
to that Member State.
Exchange of information without prior request
section 14 of the tax agency shall provide such information as may be adopted
be relevant to the administration and enforcement of the
the national laws of the Member States concerning the
taxes that this law applies to the competent authority
in any other Member State concerned in the following cases:
1. the tax authority has reason to believe that there may be a
loss of tax in another Member State,
2. a taxpayer receives a tax reduction or
tax exemptions in Sweden that can give rise to an increase in the
tax or give rise to liability in a different
3. commercial transactions between a person liable to tax in Sweden and a
taxable person in another Member State are implemented through one or
a number of countries in such a way that it can lead to
loss of tax in Sweden or the other Member State or in
4. the tax authority has reason to believe that a tax loss can
result from artificial transfers of profits within
5. information provided to Sweden by another
Member State competent authority has made it possible to get
information that may be relevant to the determination of
taxation in the other Member State.
The Revenue Commissioners may, without prior request, to the competent
authorities in the other Member States even provide all the
information that may be useful for them and that the work
has knowledge of.
Information derived from a country outside the European
section 15 for the purposes of 8, 12 and 14 sections, the tax agency to leave
information derived from a country outside the European
the Union only if it is under a contract with the country's
allowed to pass on the information.
Notice to the individual
section 16 Of the tax agency to provide information to an authority in
another Member State in accordance with section 8 or 14, it shall as
the information relates shall be informed accordingly. In the notification
shall specify to which authority the information transmitted.
Notification referred to in the first paragraph need not be given if the
is clearly unnecessary, or whether it can be expected that a
the notification would hinder the implementation of the second
the Authority's investigation or decisions in the tax case.
Some other forms of administrative cooperation
The presence of officials from another Member State
section 17 of the agreement of the tax agency and the
requesting authority, officials authorised by the
requesting authority, in accordance with the conditions
The tax agency decides, attend the Swedish tax office and
during such investigations performs according to section 9.
Service of documents
section 18 of the Notification at the request of another Member State is carried out according to the
procedural law (2010:1932).
section 19 of the tax office may notify a person in another Member State in
accordance with §§ 16-18 Service Act (2010:1932).
The Revenue Commissioners may request the assistance of the service in another
Member State if it is not possible or will cause excessive
difficulties to communicate person in Sweden.
Use and disclosure of information, etc.
section 20 information provided by the Swedish tax agency receives from an authority
in another Member State may be used for taxation purposes in
the case of the taxes to which this law applies. They may also
be used for the assessment and collection of taxes and
fees covered by the Act (2011:1537) for assistance with
recovery of taxes and charges in the European Union
or for establishing and levying of social security contributions. They get
also be used in connection with judicial and administrative
procedures that may lead to penalty and instituted because
of violation of tax legislation.
Information may not be used for purposes other than those
specified in the first subparagraph without the authority
providing this information allows the information
originally derived from an authority of a third
Member State, such permission may only be granted by the
authority. Permission is not required for that information,
reports, statements and other documents or certified true
copies or extracts thereof should be invoked or
be used as evidence.
A Swedish authority shall comply with the conditions applicable to
use of information under this section, regardless of
What is otherwise prescribed by law.
section 21 of the tax agency shall permit the information work
provides an authority in another Member State may
be used in the other Member State for purposes other than those
referred to in paragraph 20, if they may be used for
similar purposes in accordance with Swedish law.
If the Swedish tax authority considers that information which the authority has taken
received from an authority in another Member State is likely to
be of use to a third Member State for the purposes
referred to in section 20 of the first subparagraph, the Agency shall transmit such
information to the Member State concerned, under the conditions in
otherwise in accordance with this Act. The tax agency shall inform
the Member State in which the information is derived from of his intention
to communicate the information to a third Member State. The
Member State in which the information is derived from can resist
such an exchange of information within ten working days from the
date on which it received the notification.
section 22 of the information received by the Swedish tax agency cooperation
According to this law may be provided to countries outside the European
the Union only if
1. the competent authority of the Member State of
the information is derived from has agreed to the
2. the affected country outside the European Union have committed
to cooperate for the collection of evidence relating
transactions which appear to contravene or constitute an
violation of tax legislation.
22 section/entry into force: 01/01/2016 tax agency shall in the event of a breach or shortcomings in the protection of data under the right of natural persons to which the data relate to an infringement of the protection of data has taken place, if the infringement is likely to affect the protection of their personal data or privacy negatively. Law (2015:919).
section 23 of such reports and documents prepared by
The European Commission and referred to in article 23.6 in
Directive/EUROPE may be used only for analysis purposes.
paragraph 24 of Decision under this law may not be appealed.
section 25 of the Government or the authority the Government determines
Announces additional regulations on the tax agency's tasks
According to this law.
1. this law shall enter into force on the 1 January 2015 in the case of 12
and 13 sections and otherwise on 1 January 2013.
2. the provisions of sections 12 and 13 shall apply for the first time in
ask for information relating to the
-the calendar year 2014, when they obtained in the form of
monitoring data or similar information, and
-fiscal years ending after december 31, 2013, when the
they obtained in the form of income tax returns.