The agreement on Exchange of information in tax matters
The Government of the Kingdom of Sweden and the Principality of Liechtenstein
Government signed on december 17, 2010 to take effect as law
here in the country. The agreement is drawn up in English and attached to the
Annex to this law.
Transitional provisions
2011:584
1. This law shall enter into force on the day the Government determines.
2. This law applies to taxation periods beginning
January 1, 2011 or later.
Annex
AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND
THE GOVERNMENT OF THE PRINCIPALITY OF LIECHTENSTEIN FOR THE
EXCHANGE OF INFORMATION RELATING TO TAX MATTERS
The Government of the Kingdom of Sweden and the Government of
the Principality of Liechtenstein, hereinafter referred to as
"the Contracting Parties", —
whereas the Contracting Parties recognise that the well-
developed economic ties between the parties call for further
cooperation;
whereas the Contracting Parties wish to strengthen the ability
of both parties to enforce their respective tax laws; and
whereas the Contracting Parties wish to establish the terms and
conditions governing the exchange of information relating to
tax matters –
have agreed as follows:
Article 1
Object and scope of the Agreement
1. The competent authorities of the Contracting Parties shall
provide assistance through exchange of information that is
foreseeably relevant to the administration and enforcement of
the domestic laws of the Contracting Parties concerning taxes
covered by this Agreement. Such information shall include
information that is foreseeably relevant to the determination,
assessment and collection of such taxes, the recovery and
enforcement of tax claims, or the investigation or prosecution
of tax matters. Information shall be exchanged in accordance
with the provisions of this Agreement and shall be treated as
confidential in the manner provided in Article 8. The rights
and safeguards secured to persons by the laws or administrative
practice of the requested Party remain applicable to the extent
that they do not unduly prevent or delay effective exchange of
information.
2. This Agreement shall not affect the application in the
Contracting Parties of the rules on mutual legal assistance in
criminal matters.
Article 2
Jurisdiction
A requested Party is not obligated to provide information which
is neither held by its authorities nor in the possession or
control of persons who are within its territorial jurisdiction.
Article 3
Taxes covered
1. This Agreement shall apply to taxes of every kind and
Description imposed in the Contracting Parties.
2. This Agreement shall also apply to any identical or
substantially similar taxes imposed after the date of signature
of the Agreement in addition to or in place of the existing
taxes. The competent authorities of the Contracting Parties
shall notify each other of any substantial changes to the
taxation and related information gathering measures covered by
the Agreement.
Article 4
Definition
1. For the purposes of this Agreement, unless otherwise
defined:
(a)) the term "Contracting Party" means Sweden or Liechtenstein
as the context requires;
(b)) the term "Liechtenstein" means the Principality of
Liechtenstein, and, when used in a geographical sense, the area
in which the tax laws of the Principality of Liechtenstein
apply;
(c)) the term "Sweden" means the Kingdom of Sweden and, when used
in a geographical sense, includes the national territory, the
territorial sea of Sweden as well as other maritime areas over
which Sweden in accordance with international law exercises
sovereign rights or jurisdiction;
d) the term "competent authority" means:
(i) in Liechtenstein, the Government of the Principality of
Liechtenstein or its authorised representative;
(ii) in Sweden, the Minister of Finance, his authorised
representative or the authority which is designated as a
competent authority for the purposes of this Agreement;
e) the term "person" includes an individual, a company and any
other body of persons;
f) the term "company" means any body corporate or any entity
that is treated as a body corporate for tax purposes;
g) the term "publicly traded company" means any company whose
principal class of shares is listed on a recognised stock
Exchange provided its listed shares can be readily purchased or
sold by the public. Shares can be purchased or sold "by the
public "if the purchase or sale of shares is not
implicitly or explicitly restricted to a limited group of
investors;
h) the term "principal class of shares" means the class or
classes of shares representing a majority of the voting power
and value of the company;
in) the term "recognised stock exchange" means any stock
Exchange agreed upon by the competent authorities of the
Contracting Parties;
j) the term "collective investment fund or scheme" means any
pooled investment vehicle, irrespective of legal form. The term
"public collective investment fund or scheme" means any
collective investment fund or scheme provided the units, shares
or other interests in the fund or scheme can be readily
purchased, sold or redeemed by the public. Units, shares or
other interests in the fund or scheme can be readily purchased,
sold or redeemed "by the public" if the purchase, sale or
redemption is not implicitly or explicitly restricted to a
limited group of investors;
k) the term "tax" means any tax to which the Agreement applies;
l) the term "applicant Party" means the Contracting Party
requesting information;
m) the term "requested Party" means the Contracting Party
requested to provide information;
n) the term "information gathering measures" means laws and
administrative or judicial procedures that enable a Contracting
Party to obtain and provide the requested information;
o) the term "information" means any fact, statement or record
in any form whatever.
2. As regards the application of this Agreement at any time by
a Contracting Party, any term not defined therein shall, unless
the context otherwise requires, have the meaning that it has at
that time under the law of that Party, any meaning under the
applicable tax laws of that Party prevailing over a meaning
given to the term under other laws of that Party.
Article 5
Exchange of information upon request
1. The competent authority of the requested Party shall provide
upon request of the applicant Party information for the
purposes referred to in Article 1. Such information shall be
exchanged without regard to whether the conduct being
investigated would constitute a crime under the laws of the
requested Party if such conduct occurred in the requested
Party.
2. If the information in the possession of the competent
authority of the requested Party is not sufficient to enable it
to comply with the request for information, that Party shall
use all relevant information gathering measures to provide the
applicant Party with the information requested, notwithstanding
that the requested Party may not need such information for its
own tax purposes.
3. If specifically requested by the competent authority of the
applicant Party, the competent authority of the requested Party
shall provide information under this Article, to the extent
allowable under its domestic laws, in the form of deposit
of witnesses and authenticated copies of the original records.
4. Each Contracting Party shall ensure that its competent
authorities for the purposes specified in Article 1 of the
Agreement, have the authority to obtain and provide upon
request:
a) information held by banks, other financial institutions, and
any person acting in an agency or fiduciary capacity including
nominees and trustees;
b) information regarding the ownership of companies,
partnerships and other persons, including,
(i) within the constraints of Article 2, ownership information
on all such persons in an ownership chain;
(ii) in the case of trusts, information on settlors, trustees
and beneficiaries; and in the case of foundations, information
on founders, members of the foundation council and
beneficiaries.
Further, this Agreement does not create an obligation on the
Contracting Parties to obtain or provide ownership information
with respect to publicly traded companies or public collective
investment funds or schemes unless such information can be
obtained without giving rise to disproportionate difficulties.
5. The competent authority of the applicant Party shall
formulate the request with the greatest detail possible and
shall provide the following information to the competent
authority of the requested Party when making a request for
information under the Agreement to demonstrate the foreseeable
relevance of the information to the request:
(a)) the identity of the person under examination or
investigation;
(b)) the taxable period for which the information is sought;
c) a statement of the information sought including its nature
and the form in which the applicant Party wishes to receive the
information from the requested Party;
(d)) the matter with respect to which the information is sought;
e) grounds for believing that the information requested is held
in the requested Party or is in the possession or control of a
person within the jurisdiction of the requested Party;
(f)) to the extent known, the name and address of any person
believed to be in possession of the requested information;
g) a statement that the request is in conformity with the law
and administrative practices of the applicant Party, that if
the requested information was within the jurisdiction of the
applicant Party then the competent authority of the applicant
Party would be able to obtain the information under the laws of
the applicant Party or in the normal course of administrative
practice and that it is in conformity with this Agreement; and
h) a statement that the applicant Party has pursued all means
available in its own territory to obtain the information,
except those that would give rise to disproportionate
difficulties.
6. The competent authority of the requested Party shall forward
the requested information as promptly as possible to the
applicant Party. To ensure a prompt response, the competent
authority of the requested Party shall:
(a)) Confirm receipt of a request in writing to the competent
authority of the applicant Party and shall notify the competent
authority of the applicant Party of deficiencies in the
request, if any, within 60 days of the receipt of the request.
b) If the competent authority of the requested Party has been
Unable to obtain and provide the information within 90 days of
receipt of the request, including if it encounters obstacles in
playing circket the information or it refuses to furnish the
information, it shall immediately inform the applicant Party,
explaining the reason for its inability, the nature of the
obstacles or the reasons for its refusal.
Article 6
Tax examination abroad
1. By reasonable notice given in advance, the applicant Party
may request that the requested Party allows representatives of
the competent authority of the applicant Party to enter the
territory of the requested Party, to the extent permitted under
the law of the last-mentioned Party, to interview individuals
and examine records with the written consent of the person's
concerned. The competent authority of the second-mentioned
Party shall notify the competent authority of the first-
mentioned Party of the time and place of the meeting with the
individuals concerned.
2. At the request of the competent authority of one Contracting
Party, the competent authority of the other Contracting Party
may allow representatives of the competent authority of the
the first-mentioned Party to be present at the appropriate part of
a tax examination in the second-mentioned Party.
3. If the request referred to in paragraph 2 is acceded to, the
competent authority of the Contracting Party conducting the
examination shall, as soon as possible, notify the competent
authority of the other Party about the time and place of the
examination, the authority or official designated to carry out
the examination and the procedures and conditions required by
the first-mentioned Party for the conduct of the examination.
All decisions with respect to the conduct of the tax
examination shall be made by the Party conducting the
examination.
Article 7
Possibility of declining a request
1. The requested Party shall not be required to obtain or
provide information that the applicant Party would not be able
to obtain under its own laws or in the normal course of its
administrative practice for purposes of the administration or
enforcement of its own tax laws or in response to a valid
request made in similar circumstances from the requested Party
under this Agreement. The competent authority of the requested
Party may decline to assist where the request is not made in
conformity with this Agreement.
2. The provisions of this Agreement shall not impose on a
Contracting Party the obligation to supply information which
would disclose any trade, business, industrial, commercial or
professional secret or trade process. Notwithstanding the
foregoing, information of the type referred to in paragraph 4
of Article 5 shall not be treated as such a secret or trade
process merely because it meets the criteria in that paragraph.
3. The provisions of this Agreement shall not impose on a
Contracting Party the obligation to obtain or provide
information, which would reveal confidential communications
between a client and an attorney, solicitor or other admitted
legal representative where such communications are:
a) produced for the purposes of seeking or providing legal
advice or
b) produced for the purposes of use in existing or contemplated
legal proceedings.
4. The requested Party may decline a request for information if
the disclosure of the information would be contrary to public
policy (ordre public).
5. A request for information shall not be refused on the ground
that the tax claim giving rise to the request is disputed.
6. The requested Party may decline a request for information if
the information is requested by the applicant Party to
administer or enforce a provision of the tax law of the
applicant Party, or any requirement connected therewith, which
discriminates against a national of the requested Party as
compared with a national of the applicant Party in the same
circumstances.
Article 8
Confidentiality
Any information received by a Contracting Party under this
Agreement shall be treated as confidential in the same manner
as information obtained under the domestic laws of that Party
and may be disclosed only to persons or authorities (including
courts and administrative bodies) in the jurisdiction of the
Contracting Party concerned with the assess-
ment or collection of, the enforcement or prosecution in
respect of, or the determination of appeals in relation to, the
taxes covered by this Agreement. Such persons or authorities
shall use such information only for such purposes. They may
disclose the information in public court proceedings or in
judicial decisions. The information may not be disclosed to any
other person or entity or authority or any other jurisdiction,
State or sovereign territory not party to this Agreement
without the express written consent of the competent authority
of the requested Party.
Article 9
Costs
1. Unless the competent authorities of the Contracting Parties
otherwise agree, ordinary costs incurred in providing
assistance under this Agreement shall be borne by the requested
Party.
2. Unless the competent authorities of the Contracting Parties
otherwise agree, extraordinary costs incurred in providing
assistance or implementing procedures related to this Agreement
shall be borne by the applicant Party, as applicable. Such
extraordinary costs shall include, for example, any costs
incurred in providing assistance to the extent that such
assistance requires engaging external advisers in connection
with litigation or otherwise.
3. Where the requested Party considers that extraordinary costs
will be incurred, the competent authority of the requested
Party shall consult with the competent authority of the
applicant Party before taking further steps to provide the
assistance sought.
Article 10
Mutual agreement procedure
1. Where difficulties or doubts arise between the Contracting
Parties regarding the implementation or interpretation of this
Agreement, the respective competent authorities shall endeavour
to resolve the matter by mutual agreement.
2. In addition to the agreements referred to in paragraph 1,
the competent authorities of the Contracting Parties may
mutually agree on the procedures to be used during this
Agreement.
3. The competent authorities of the Contracting Parties may
communicate with each other directly for purposes of reaching
agreement under this Article.
Article 11
Protocol
The attached Protocol shall form an integral part of this
Agreement.
Article 12
Implementation legislation
The Contracting Parties shall enact any legislation necessary
to comply with, and give effect to, the terms of this
Agreement.
Article 13
Entry into force
1. Each of the Contracting Parties shall notify the other in
writing of the completion of the procedures required by its law
for the entry into force of this Agreement. The Agreement shall
enter into force on the thirtieth day after the receipt of the
later of these notifications.
2. Upon the date of entry into force, this Agreement shall have
effect for all requests made but only in respect of taxable
period beginning on or after January 1, 2011.
Article 14
Termination
1. This Agreement shall remain in force until terminated by a
Contracting Party. Either Contracting Party may terminate the
The agreement, through diplomatic channels, by giving written
"notice of termination to the other Contracting Party. In such
case, the Agreement shall cease to have effect on the first day
of the month following the end of the period of six months
After the date of receipt of notice of termination by the other
Contracting Party.
2. In the event of termination, both Contracting Parties shall
remain bound by the provisions of Article 8 with respect to any
information obtained under this Agreement.
In witness whereof the undersigned being duly authorised
thereto have signed the Agreement.
Done at Paris, this 17th day of December 2010, in duplicate in
the English language.
For the Government of the Kingdom of Sweden
Gunnar Lund
For the Government of the Principality of Liechtenstein
Katja Gey
Protocol
to the Agreement between the Government of the Kingdom of
Sweden and the Government of the Principality of Liechtenstein
for the exchange of information relating to tax matters
On the occasion of the signing of the Agreement between the
The Government of the Kingdom of Sweden and the Government of the
Principality of Liechtenstein (the "Contracting Parties") for
the exchange of information relating to tax matters (herinafter
referred to as "the Agreement"), the Contracting Parties have
agreed upon the following provisions, which shall form an
integral part of the Agreement:
1. With respect to subparagraph (a)) of paragraph 5 of Article 5,
It is understood that it is not necessary to provide the name
of the taxpayer in order to define its identity, if this
identity can be determined from equivalent elements.
2. Formal communications, including requests for information,
made in connection with or pursuant to the provisions of the
Agreement will be in writing directly between the competent
authorities.
3. With respect to subparagraph (e)) of paragragh 1 of Article 4,
It is understood that the term "person" includes a dormant
inheritance.
4. With respect to subparagraph (f)) of paragraph 1 of Article 4,
It is understood that the term "company" includes also
foundations, establishments ("Institution"), trusts and special
asset endowments.
5. With respect to Article 8 it is understood that information
may be received by both the Party and the applicant requested
Party (see Article 5, paragraph
5). In witness whereof the undersigned being duly authorised
thereto have signed the Protocol.
Done at Paris, this 17th day of December 2010, in duplicate in
the English language.
For the Government of the Kingdom of Sweden
Gunnar Lund
For the Government of the Principality of Liechtenstein
Katja Gey
(Translation)
AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE PRINCIPALITY OF
THE GOVERNMENT OF LIECHTENSTEIN CONCERNING THE EXCHANGE OF INFORMATION IN
TAX MATTERS
The Government of the Kingdom of Sweden and the Principality of Liechtenstein
Government ("the Contracting Parties"),
which the Contracting Parties recognize that the well-developed
economic relations between them calls for more
cooperation,
which the Contracting Parties are to strengthen both parties '
the ability to execute their respective tax law,
which the Contracting Parties are to lay down the conditions and
the conditions for the exchange of information in tax matters,
have agreed as follows:
Article 1
Purpose of the agreement and scope
1. the competent authorities of the Contracting Parties to
assist each other with assistance through exchange of information
likely to be relevant for the administration and
enforcement of the Contracting Parties ' internal
legislation on taxes covered by this agreement.
Such information includes information that can be assumed to be
relevant for the determination, assessment and collection of such
taxes, for the collection and other enforcement measures
with regard to tax assets or for the investigation or prosecution of
tax matters. The information shall be exchanged in accordance with
the provisions of this agreement and are to be kept secret in ways that
set out in article 8. The rights of persons
According to the legislation of the requested Contracting Party or administrative
practice will remain applicable to the extent they do not
unduly prevent or delay an effective exchange of
information.
2. This agreement shall not affect the application in the
Contracting Parties of the provisions on mutual legal
assistance in criminal matters.
Article 2
Jurisdiction
The requested Party is not required to provide information
neither held by its authorities or held or
controlled by persons under its jurisdiction.
Article 3
Taxes covered
1. this Agreement shall apply to taxes of every kind and
nature levied in the Contracting Parties.
2. This agreement shall also apply to taxes for the same or
mainly similar kind after the signing of the agreement is
out in addition to or in place of the currently outgoing
the taxes. The competent authorities of the Contracting
the Parties shall notify each other of the essential changes that
made on the tax legislation and the measures to
obtain information of the kind covered by the agreement.
Article 4
Definitions
1. Unless otherwise stated, are for the purposes of this agreement
the following expression below the specified importance:
(a)) "Contracting Party" means Sweden and Liechtenstein
Depending on the context,
(b)) "Liechtenstein" refers to the Principality of Liechtenstein, and, when
the term is used in a geographical sense, the area in
the tax law of the Principality of Liechtenstein
sought;
(c)) "Sweden" means the Kingdom of Sweden and the includes, when
the term is used in the geographical sense, the territory of Sweden,
Sweden's territorial waters and other maritime areas over which the
Sweden, in accordance with international law, exercises
sovereign rights or jurisdiction;
d) "competent authority" means
1) in Liechtenstein, the Principality of Liechtenstein's Government or
its authorised representative,
2) in Sweden, the Minister of finance or his authorised representative
or authority to whom contracted to be competent
authority for the purposes of this agreement,
e) "person" includes natural persons, companies and other
personal association,
f) "company" means any legal person or any other that at
taxation is treated as a legal person,
g) "company whose shares are the object of general circulation" refers to
a company whose principal class of shares is listed on a recognised
Stock Exchange provided its listed shares freely
can be purchased or sold by the public. Shares can be bought or
sold "by the public" about the purchase or sale of shares not
implicitly or explicitly restricted to a limited
circle of investors,
h) "principal class of shares" means the shares that
represents the majority of the votes in, and the value of the company,
I) "recognised stock exchange" means such stock as the competent
the authorities of the Contracting Parties have agreed,
j) "collective investment fund or collective
investment schemes "refer to all undertakings for collective
investment regardless of legal form. "The Crowd collective
Investment Fund or public collective investment scheme "
means any collective investment fund or collective
investment schemes whose shares, shares, or other rights
free can be purchased, sold or redeemed by the general public. Shares,
shares or other rights in the Fund or the system can
free be purchased, sold or redeemed "by the public" for the purchase,
sale or redemption do not implicitly or explicitly
restricted to a limited circle of investors,
k) "tax" means any tax covered by this agreement,
l) "requesting party" means the contracting party requesting
information,
m) "requested Party" means the Contracting Party that has
been requested to provide information,
n) "measures with a view to obtaining information" refers to legislation
and administrative measures or judicial measures which
allows a Contracting Party to obtain and provide
requested information,
o) "information" means any fact task, message,
Act or other documentation in any form.
(2) where a Contracting Party applies this agreement at any
time is considered, except where the context does not give rise to different,
any expression that is not defined in this agreement have the meaning
that statement has at that time under the party's
legislation and the importance of the phrase under the
the applicable tax laws of that party owns preference
in front of the expression, in other
legislation in force in that party.
Article 5
Exchange of information on request
1. the competent authority of the requested Party shall on
the request of the requesting Party shall provide information to the
purposes set out in article 1. Such information shall be exchanged
without regard to whether the conduct which is the subject of investigation
would have constituted an offence under the requested Party
relating to such actions carried out in the requested
party.
2. where the information available to the competent
authority of the requested Party is not sufficient to
respond to a request for information, the requested Party
– Notwithstanding that the requested Party may not need
of the information for its own tax purposes — take
all relevant measures to obtain and provide the requested
the information.
3. Where the competent authority of the requesting party specifically
request, to the competent authority of the requested Party –
to the extent permitted by its internal
legislation to provide information under this article in the form
by the admission of the witness reports and certified copies of
original documents.
4. Each Contracting Party shall ensure that it has
power to through its appropriate authorities upon request and
for the purposes specified in article 1 of this agreement, seek and
leave:
a) information held by banks, other financial
institutions and any other person who acts as a
representative or trustee, including agents and
Trustees,
b) information on the ownership of companies, partnerships and
other individuals, including
1), subject to the restrictions deriving from article 2, information
of ownership in respect of all such persons in a
the ownership chain,
2) in the case of trusts, information on founders, managers and
beneficiaries; in the case of foundations, information about founders,
members of the Board and destinatärer.
This agreement imposes no obligation on the Contracting
Parties to obtain or provide information about
ownership of shares is subject to General
circulation or in public collective investment funds or
public collective investment schemes, unless such
information can be obtained without disproportionate
serious trouble.
5. in the case of requests for information pursuant to this agreement to the
competent authority of the requesting party design request
fully as possible and to provide the competent authority in
the requested Party shall disclose the following information, to view
that the requested information is likely to be relevant:
(a)) the identity of the person under investigation or
examination,
(b)) the tax period for which the information is sought;
c) indication of the information requested, including their
closer to nature and the form in which the requesting party
want to get the information from the requested Party;
d) the purpose for which the information is requested,
e) reasons for believing that the information requested is contained in
the requested Party or held or controlled by the person
within the jurisdiction of the requested Party;
f) as far as it is known, the name and address of the person liable
hold the information requested,
g) indicating that the request is in conformity with
legislation and administrative practices of the requesting party
and to the competent authority of the requesting party, if the
information requested existed within the jurisdiction of that Contracting Party –
would be able to obtain the information under legislation or
established administrative practices of the requesting party as well as to
the request is in conformity with this agreement, and
h) indicating that the requesting party has taken all the
steps to obtain information at its
disposal within its own territory, but such measures
would give rise to disproportionate difficulties. 6.
competent authority of the requested Party shall, as soon as possible
provide the requested information to the requesting party. For
to meet an urgent response, the competent authority
in the requested party:
a) to the competent authority of the requesting party
confirm in writing the receipt of the request and within 60 days
After receipt, inform the competent authority of the
requesting party in writing of any deficiencies in the request.
b) If the competent authority of the requested Party has not
been able to obtain and provide the information requested within 90
days from receipt of the request, including whether it
is unable to provide the information or if
the competent authority refuses to provide the information, to
It shall immediately inform the requesting party and
the reasons for not been able to seek and provide
data, what are the obstacles that are present or the reasons for
its refusal.
Article 6
Abroad carried out tax investigations
1. The requesting party may with reasonable notice, request that the
requested Party allow representatives of the competent
authority of the requesting party to be present in the requested
party, to the extent permitted by the
the latter Party's laws, to hear natural persons
and review the documents after written consent by the
persons concerned. The competent authority of the latter
Party shall notify the competent authority of the first-mentioned
Party of the time and place of the meeting with these people.
2. at the request of the competent authority of a Contracting
party, the competent authority of the other Contracting
party allow representatives of the competent authority of
the first party is present at the tax investigation in the
latter to the extent that this is considered appropriate.
3. Awarded damages a request referred to in paragraph 2, the competent
authority of the contracting party carrying out the investigation
as soon as possible inform the competent authority of the other
Party of the time and place of the investigation, if the authority or
person authorized to carry out the investigation and the
the procedures and conditions under which the first-mentioned party set
for the conduct of the investigation. All decisions with regard to the
the execution of investigation shall be taken by the party that performs
the investigation.
Article 7
Opportunity to reject a request
1. The requested Party has not obligation to obtain or
provide information that the requesting party would not be able to
obtain, in accordance with its law or customary
administrative practices for administration or enforcement
of its own tax law, or in response to a valid
the request, made under the appropriate circumstances, according to
This agreement from the requested Party. The competent authority
in the requested Contracting Party may refuse a request if the request does not have
made in accordance with this agreement.
2. the provisions of this Agreement shall not give rise to an obligation on the
a Contracting Party to provide information which would reveal
trade, business, industrial or professional secret or
commercial secret or in the course of trade, uses
procedures. Notwithstanding this, the information
referred to in article 5, paragraph 4 is not considered as such secrets
or such procedures only because they meet the
the conditions laid down in that paragraph.
3. the provisions of this Agreement shall not give rise to an obligation on the
a Contracting Party to obtain or provide information that
would reveal confidential communications between a client and his
Attorney or other legal professional, when such communications:
(a)) took place in order to apply for or provide legal advice,
or
b) took place in order to be used during or
pending legal proceedings.
4. the requested Party may refuse a request for information about
the provision of the information would be contrary to the General account
(ordre public).
5. A request for information shall not be refused on the ground that
the tax claim giving rise to the request is disputed.
6. the requested Party may refuse a request for information about
the requesting party have requested information for
Administration or enforcement of a provision of the
requesting party's tax legislation, or
coherent requirements, under the same conditions discriminate against
a national of the requested Party in relation to a
a national of the requesting party.
Article 8
Privacy
Any information received by a Contracting Party with
support of this agreement are to be kept secret in the same manner as
information collected with the assistance of the internal
the legislation of that party and may be disclosed only to persons
or authorities (including courts and
management bodies) within the jurisdiction of that Contracting Party
involved in the assessment or collection of, the enforcement
action or prosecution, or processing of the appeal,
in respect of the taxes covered by this agreement. Such
persons or authorities shall use the information
only for such purposes. They may disclose the information referred to in
public court proceedings or in judicial decisions.
This information may not be disclosed to any other person, institution
or authority, or other jurisdiction, State or
independent territory which is not a party to this agreement without
the express written consent of the competent authority of
the requested Contracting Party.
Article 9
Costs
1. Unless the competent authorities of the Contracting Parties
otherwise agreed to the requested Party answer
for the usual costs for assistance.
2. Unless the competent authorities of the Contracting Parties
otherwise agreed to the requesting party
be responsible for costs for assistance or for the establishment of
procedures in connection with this agreement which cannot be
customary. Such costs include costs for
Executive assistance to the extent such assistance requires
the use of external advisors in connection with process or
for any other purpose.
3. If the requested Party considers that the costs that cannot be
It is considered customary will arise, the competent
authority of the requested Party shall consult with the competent
authority of the requesting party before further action
for assistance are taken.
Article 10
Mutual agreement procedure
1. where difficulties or doubts arise between the
Contracting Parties with regard to the application or interpretation
of this agreement, the competent authorities find decide
by mutual agreement.
2. The competent authorities of the Contracting Parties may, in addition to
What is clear from paragraph 1 mutual agree
the procedures for the application of this agreement.
3. The competent authorities of the Contracting Parties may enter into
direct links to each other in order to meet
Agreement pursuant to this article.
Article 11
Protocol
The attached Protocol shall form an integral part of this
agreements.
Article 12
Relating to the implementation
The Contracting Parties shall adopt such legislation as is
necessary to meet and give effect to the terms of this
agreements.
Article 13
Date of entry into force
1. the Contracting Parties shall notify the
each other when the measures taken by each Contracting
party required that this agreement should enter into force. Agreement
shall enter into force on the thirtieth day after the date of the last of the
These notifications have been received.
2. the agreement shall apply from the entry into force in respect of
all requests, but only with respect to
tax periods beginning January 1, 2011, or
later.
Article 14
Termination
1. this agreement will remain in force until it is terminated by a
Contracting Party. Each Contracting Party may at
diplomatic channels in writing to terminate the agreement by
notification thereof to the other Contracting Party. In
the event of such termination, the agreement ceases to apply to the
first day of the month following after the end of
the six-month period following the date of
notification of termination has been received by the other
Contracting Party.
2. In the event of termination, the Contracting Parties shall be
further bound by the provisions of article 8 in respect of
information obtained pursuant to this agreement.
In witness whereof the undersigned, being duly
authorized, have signed this agreement.
Done at Paris on 17 december 2010, in duplicate in the
English language.
For the Government of the Kingdom of Sweden
Gunnar Lund
For the Government of the Principality of Liechtenstein
Katja Gey
Protocol
to the agreement between the Government of the Kingdom of Sweden and
The Government of the Principality of Liechtenstein on the exchange of information
in tax matters
At the time of signing of the agreement between the Kingdom of
The Swedish Government and the Government of the Principality of Liechtenstein (' the
Contracting Parties ") on the exchange of information in
tax matters (the "agreement"), the Contracting Parties
agreed upon the following provisions, which shall form an
integral part of the agreement:
1. With regard to article 5, paragraph 5 (a)), it is assumed that it is not
necessary to provide the taxpayer's name to
determine the identity, the identity can be determined from
equivalent factors.
2. Formal contacts, including requests for information,
taken in the light of the provisions of the agreement shall be
writing between the competent authorities.
3. With regard to article 4, paragraph 1 (e)), it is assumed that the expression
"person" includes the estate.
4. With regard to article 4, paragraph 1 (f)), it is assumed that the expression
' company ' includes foundations, "Finland", trusts and
Special property amenities.
5. With regard to article 8, it is assumed that information can be received
both the requesting that the requested Party (see article 5
paragraph 5).
In witness whereof the undersigned, being duly
authorized, have signed this Protocol.
Done at Paris on 17 december 2010, in duplicate in the
English language.
For the Government of the Kingdom of Sweden
Gunnar Lund
For the Government of the Principality of Liechtenstein
Katja Gey
