section 1 of the agreement between Kounungariket of Sweden and the Isle of Man
avoidance of double taxation of natural persons
signed on 30 October 2007, to be valid as law in this
the country. The agreement is drawn up in English. The English text
as well as an English translation appears in annex to this law.
section 2 of the tax rules of the agreement shall apply only to the
some of these causes restriction of the tax liability in Sweden
that would otherwise exist.
3 repealed by law (2011:1425).
Transitional provisions
2008:1303
1. this law shall enter into force on the day the Government determines.
2. this law shall apply to the taxes levied for
tax year that begins on 1 January of the year following
immediately following the year in which the law comes into force or later.
Annex
(Translation)
AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE ISLE OF MAN FOR
THE AVOIDANCE OF DOUBLE TAXATION ON INDIVIDUALS
The Government of the Kingdom of Sweden and the Government of
the Isle of Man, desiring to conclude an Agreement for the
avoidance of double taxation on individuals with respect to
taxes on income, have agreed as follows:
Article 1
Individuals covered
This Agreement shall apply to individuals who are residents in
one or both of the Parties.
Article 2
Taxes covered
1. The existing taxes to which the Agreement shall apply are:
(a) in the case of the Isle of Man:
taxes on income or profit;
(hereinafter referred to as "Manx tax");
(b) in the case of Sweden:
(i) the national income tax (State income tax);
(ii) the income tax on non-residents (the Special
income tax for non-residents);
(iii) the income tax on non-resident artistes and athletes (the
Special income tax for non-resident artists, etc.);
and
(iv) the municipal income tax (municipal tax)
(hereinafter referred to as "Swedish tax").
2. The Agreement shall apply also to any identical or
substantially similar taxes that are imposed after the date of
signature of the Agreement in addition to, or in place of, the
existing taxes. The competent authorities of the Parties shall
notify each other of any significant changes that have been
made in their taxation laws concerning individuals.
Article 3
General definition
1. For the purposes of this Agreement, unless the context
otherwise requires:
(a) the term "a Party" means the Isle of Man or Australia, as the
context requires; the term "Parties" means the Isle of Man and
Sweden;
(b) the term "Isle of Man" means the island of the Isle of Man;
(c) the term "Sweden" means the Kingdom of Sweden and, when
used in a geographical sense, includes the national territory,
the territorial sea of Canada 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 the case of the Isle of Man, the Assessor of Income Tax
or his delegate;
(ii) in the case of Canada, 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 "enterprise" applies to the carrying on of any
business;
(f) the term "international traffic" means any transport by a
ship or aircraft operated by an enterprise of a Party, except
When the ship or aircraft is operated solely between places in
the other Party.
2. As regards the application of the Agreement at any time by (a)
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 for the purposes of the taxes to
which the Agreement applies, any meaning under the applicable
tax laws of that Party prevailing over a meaning given to the
the term under other laws of that Party.
Article 4
Resident
1. For the purposes of this Agreement, the term "resident of a
Party "means in respect of an individual any individual who,
under the laws of that Party, is liable to tax therein by
reason of his domicile, residence or any other criterion of a
similar nature. This term, however, does not include an
individual who is liable to tax in that Party in respect only
of income from sources in that Party.
2. Where by reason of the provisions of paragraph 1 an
individual is a resident in both Parties, then his status shall
be determined as follows:
(a) he shall be deemed to be a resident only of the Party in
which he has a permanent home available to him; If he has a
a permanent home available to him in both Parties, he shall be
deemed to be a resident only of the Party with which his
personal and economic relations are closer (centre of vital
interests);
(b) if the Party in which he has his centre of vital interests
cannot be determined, or if he has not a permanent home
available to him in either Party, he shall be deemed to be a
resident only of the Party in which he has an habitual abode;
(c) if he has an habitual abode in both Parties or in neither
of them, the competent authorities of the Parties shall settle
the question by mutual agreement.
Article 5
Income from employment
1. Subject to the provisions of Articles 6, 7, 8 and 9,
salaries, wages and other similar remuneration derived by a
resident of a Party in respect of an employment shall be
taxable only in that Party unless the employment is exercised
in the other Party. If the employment is so exercised, such
remuneration as is derived therefrom may be taxed in that other
Party.
2. Notwithstanding the provisions of paragraph 1, remuneration
derived by a resident of a Party in respect of an employment
exercised in the other Party shall be taxable only in the
the first-mentioned Party if:
(a) the recipient is present in the other Party for a period or
period not exceeding in the aggregate 183 days in any twelve
month period commencing or ending in the fiscal year concerned;
and
(b) the remuneration is paid by, or on behalf of, an employer
the who is not a resident of the other Party; and
(c) the remuneration is not borne by a fixed place of business
through which the business is wholly or partly carried on which
the employer has in the other Party.
3. Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised
aboard a ship or aircraft operated in international traffic by
an enterprise of a Party, may be taxed in that Party. Where (a)
resident of Sweden derives remuneration in respect of an
the employment exercised aboard an aircraft operated in
international traffic by the air transport consortium
Scandinavian Airlines System (SAS), such remuneration shall be
taxable only in Sweden.
Article 6
Directors ' fees
Directors ' fees and other similar payments derived by a
resident of a Party in his capacity as a member of the board of
the directors of a company which is resident of the other Party may
be taxed in that other Party.
Article 7
Artistes and sportsmen
1. Income derived by a resident of a Party "as an entertainer,
such as a theatre, motion picture, radio or television artiste,
or a musician, or as a sportsman, from his personal activities
as such exercised in the other Party, may be taxed in that
other Party.
2. Where income in respect of personal activities exercised by
an entertainer or a sportsman in his capacity as such accrues
not to the entertainer or sportsman himself but to another
individual or legal entity, that income may be taxed in the
Party in which the activities of the entertainer or sportsman
are exercised.
Article 8
Pension
1. Pensions and other similar remuneration, disbursements under the
the Social Security legislation and annuities arising in a
Party and paid to a resident of the other Party may be taxed in
the first-mentioned Party.
2. The term "annuity" means a stated sum payable periodically
at stated times during life or during a specified or
ascertainable period of time under an obligation to make the
payments in return for adequate and full consideration in money
or money's worth.
Article 9
Government service
1. (a) Salaries, wages and other similar remuneration, other
than a pension, paid by a Party or a political subdivision or a
statutory body or a local authority thereof to an individual in
respect of services rendered to that Party or subdivision or
body or authority shall be taxable only in that Party.
(b) However, such salaries, wages and other similar
remuneration shall be taxable only in the other Party if the
services are rendered in that Party and the individual is a
the resident of that Party who did not become a resident of that
Party solely for the purpose of rendering the services.
2. The provisions of Articles 5, 6 and 7 shall apply to
salaries, wages and other similar remuneration in respect of
services rendered in connection with a business carried on by a
Party or a political subdivision or a statutory body or a local
authority thereof.
Article 10
The student's
Payments which a student or business apprentice who is or was
immediately before visiting a Party a resident of the other
Party and who is present in the first-mentioned Party solely
for the purpose of his education or training receives for the
the purpose of his maintenance, education or training shall not be
taxed in that Party, provided that such payments arise from
sources outside that Party.
Article 11
Elimination of double taxation
1. In the Isle of Man double taxation shall be avoided as
follows:
Subject to the provisions of the laws of the Isle of Man
regarding the allowance as a credit against Manx tax of tax
payable in a territory outside the Isle of Man (which shall not
affect the general principle hereof);
(i) subject to the provisions of sub-paragraph (iii)), where (a)
resident of the Isle of Man derives income which, in accordance
with the provisions of this Agreement, may be taxed in Sweden,
the Isle of Man shall allow as a deduction from the tax on the
the income of that resident, an amount equal to the income tax paid
in Sweden;
(ii) such deduction shall not, however, exceed that part of the
the income tax, as computed before the deduction is given, which is
attributable to the income which may be taxed in Sweden;
(iii) where a resident of the Isle of Man derives income which,
in accordance with the provisions of this Agreement shall be
taxable only in Ireland, the Isle of Man may include this income
in the tax base, but shall allow as a deduction from the income
tax that part of the income tax which is attributable to the
income derived from Sweden.
2. In Sweden, double taxation shall be avoided as follows:
(a) Where a resident of Sweden derives income which under the
the laws of the Isle of Man and in accordance with the provisions
of this Agreement, may be taxed in the Isle of Man, United Kingdom shall
allow-subject to the provisions of the laws of Sweden
concerning credit for foreign tax (as it may be amended from
time to time without changing the general principle hereof)-
as a deduction from the tax on such income, an amount equal to
the Manx tax paid in respect of such income.
(b) Where a resident of Sweden derives income which, in
accordance with the provisions of this Agreement, shall be
taxable only in the Isle of Man, Sweden may, when determining
the graduated rate of Swedish tax, take into account the income
which shall be taxable only in the Isle of Man.
Article 12
Mutual agreement procedure
1. Where an individual considers that the actions of one or
both of the Parties result or will result for him in taxation
not in accordance with the provisions of this Agreement, he
may, irrespective of the remedies provided by the domestic law
of those Parties, present his case to the competent authority
of the Party of which he is a resident. The case must be
presented within three years from the first notification of the
the action resulting in taxation not in accordance with the
the provisions of the Agreement.
2. The competent authority shall endeavour, if the objection
appears to it to be justified and if it is not itself able to
arrive at a satisfactory solution, to resolve the case by
mutual agreement with the competent authority of the other
Party, with a view to the avoidance of taxation which is not in
accordance with the Agreement. Any agreement reached shall be
implemented notwithstanding any time limits in the domestic law
of the Parties.
3. The competent authorities of the Parties shall endeavour to
resolve by mutual agreement any difficulties or doubts arising
as to the interpretation or application of the Agreement.
4. The competent authorities of the Parties may communicate
with each other directly for the purpose of reaching an
agreement in the sense of the preceding paragraphs.
Article 13
Entry into force
1. This Agreement shall enter into force on the thirtieth day
After the later of the dates on which each of the Parties has
notified the other in writing that the procedures required by
its law have been complied with.
2. The Agreement shall have effect:
(a) in the Isle of Man:
in respect of Manx tax, on taxes chargeable for any tax year
beginning on or after the sixth day of January of the year next
following that in which the Agreement enters into force;
(b) in Sweden:
in respect of Swedish tax, on taxes chargeable for any tax year
beginning on or after the first day of January of the year next
following that in which this Agreement enters into force.
3. Notwithstanding paragraph 2 of this Article, this Agreement
shall only have effect when the Agreement signed on 30 October
2007 between the Kingdom of Sweden and the Isle of Man for the
Exchange of information relating to tax matters shall have
effect.
Article 14
Termination
1. This Agreement shall remain in force until terminated by a
Party. Either Party may terminate the Agreement by giving
written notice of termination at least six months before the
the end of any calendar year. In such event, the Agreement shall
cease to have effect on taxes chargeable for any tax year
beginning on or after the first day of January of the year next
following the end of the six months period.
2. Notwithstanding paragraph 1 of this Article, this Agreement
will be terminated, without giving notice of termination, on
the date of termination of the Agreement signed on 30 October
2007 between the Kingdom of Sweden and the Isle of Man for the
Exchange of information relating to tax matters.
In witness whereof the undersigned being duly authorised
thereto have signed this Agreement.
Done at Oslo, this Thirtieth day of October 2007, in duplicate
in the English language.
For the Government of the Kingdom of Sweden
Ingemar Hansson
For the Government of the Isle of Man
Allan Robert Bell
AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE ISLE OF MAN FOR
AVOIDANCE OF DOUBLE TAXATION OF NATURAL PERSONS
The Government of the Kingdom of Sweden and the Isle of Man Government, which
wish to conclude an agreement for the avoidance of double taxation of
natural persons with respect to taxes on income, have come
agree on the following:
Article 1
Natural persons to whom the agreement applies
This agreement applies to natural persons domiciled in a
party, or both parties.
Article 2
Taxes covered by the agreement
1. The currently outgoing taxes to which this agreement
applied is:
(a)) in the Isle of Man:
taxes on income or profits
(in the following referred to as "treasure of the Isle of Man"),
b) in Sweden:
1. the State income tax,
2. the Special income tax for non-residents,
3. the Special income tax for non-resident artists
and others, and
4. the municipal income tax
(in the following referred to as "Swedish tax").
2. the agreement also apply to taxes for the same or essentially
Similarly, after the signing of the agreement accrue at
addition to or in place of the currently outgoing
the taxes. The competent authorities of the Parties shall notify the
each other the essential changes to the respective
tax legislation in respect of natural persons.
Article 3
General definitions
1. Unless the context gives rise to different, have in the application
by this agreement the following expressions the following meaning:
(a)) "a party" means the Isle of Man, or Sweden, depending on
context; "parties" means the Isle of Man and Sweden,
(b)), "Isle of Man" means the island of the Isle of Man,
c) "Sweden" means the Kingdom of Sweden and the includes, when
the expression is used in the geographical sense, the territory of Sweden,
Sweden's territorial sea and other maritime areas over which the
Sweden, in conformity with international law, exercises
sovereign rights or jurisdiction;
d) "competent authority" means:
1) in the Isle of Man: "the Assessor of Income Tax" or his
authorised representative,
2) in Sweden: the Minister of finance or his authorised representative
or authority to whom be entrusted to be competent
authority for the purposes of this agreement,
e) "company" means the exercise of any form of movement,
f) "international transport" means transport by ship or
aircraft used by companies in a party, except when the ship
or aircraft are used exclusively between places in the
other party.
2. When a party applies the agreement at a particular time are considered,
unless the context gives rise to different, every expression
not defined in this agreement have the meaning the term has
at this time, according to the party's legislation in respect of
such taxes to which the agreement shall apply. The importance of the
the term has under the applicable tax laws of that party
prevail over the relevant term has under other
legislation of that party.
Article 4
Resident
1. for the purposes of this agreement, the term "person with
a resident of a party "in the case of a natural person, natural person
under the law of that party is liable to tax there because
of domicile, residence or other similar circumstances. This
expression, however, does not include the natural person who is
taxable in this party only for income from a source in this
party.
2. where by reason of the provisions of paragraph 1 an individual is
resident in both parties, is determined his residence as follows:
(a)) he is considered to be resident only in the party in which he has a dwelling
permanently available to him. If he has a
such property in both parties, he is considered to be a resident only in the
party with which his personal and economic relations are
the strongest (Centre of life interests),
(b)) if it cannot be determined which party he has Center for
their living interests or if he's not in either party has
a dwelling that is permanently available to him, shall be deemed to
he be a resident only of the party where he usually resides,
(c)) if he usually resides in both parties or not
reside permanently in any of them, the competent
authorities in the parties decide by mutual
agreement.
Article 5
Single service
1. the provisions of articles 6, 7, 8 and 9 leads
other, taxable wages and other similar remuneration paid by person
a resident of a party receives on account of employment, only in
that party, unless the work is carried out in the other party. If
the work is performed in this other party, receives compensation received
for work are taxed there.
2. Notwithstanding the provisions of paragraph 1 shall be taxable
compensation, as a resident of a party receives for work
conducted in the other party, only in the former party,
If
a) recipient residing in the other party during the time period or
time periods that in total not exceeding 183 days during a
twelve-month period commencing or ending in the
the tax year in question, and
b) the remuneration is paid by the employer who is not domiciled in
the other party or on his behalf, and
c) compensation does not burden a fixed place for
business activities the employer has in the other Contracting Party
and from which the business is wholly or partly carried on.
3. Notwithstanding the preceding provisions of this article,
remuneration for work performed on board the ship or
aircraft, used in international traffic by an enterprise
in a party, be taxed in that party. If the resident in
Sweden receives remuneration for work performed on board a
aircraft used in international transport of
the air transport Consortium Scandinavian Airlines System (SAS),
such remuneration shall be taxable only in Sweden.
Article 6
Directors ' fees
Directors ' fees and other similar remuneration, as a person with
a resident of a party receives as a member of the Board of
company resident in the other party, may be taxed in that
other party.
Article 7
Artists and athletes
1. income which a resident of a party acquires by
their personal business of the other party as
artist, such as a theatre or movie actor, radio or
television artist, or a musician, or as a
sportsmen and women, may be taxed in that other party.
2. In cases where the income through personal activities, artist
or athletes exercising in that capacity, not become the property of
artist or sportutövaren yourself without other natural or
legal person, that income may be taxed in the Contracting Party where
artist or sportutövaren exercise activities.
Article 8
Pension
1. Pensions and other similar remuneration, payment under
social security legislation and annuities, which are derived from
a party and paid to a resident of the other
party, may be taxed in the first-mentioned party.
2. The term "annuity" means a prescribed amount, which
be paid periodically at specified times during a person's
lifetime or during a specified or ascertainable period of time, and
that is because of the obligation to give effect to these
However, payments made as remuneration for fully answering
consideration in money or money value.
Article 9
Public service
1. a) salaries and other remuneration, other than a pension, as
be paid by one party, one of its political subdivisions,
bodies governed by public law or local authorities to physical
person on the basis of the work carried out in this party,
the section, bodies or Government service, taxed
only in that party.
b) Such salary and other similar remuneration shall be taxable, however,
only to the other party of the work carried out in this second party
and the person in question is domiciled in that Contracting Party and not given
a resident of that party exclusively to carry out the work.
2. The provisions of articles 5, 6 and 7 apply to the pay and
other similar remuneration paid for work as
performed in connection with business carried on by one party, one of
its political subdivisions, public law bodies or
local authorities.
Article 10
Students
A student or business trainee who is, or immediately
before the stay in a party domiciled in the other party and that
allowed in the first-mentioned party solely for their
teaching or training, is not taxed in that party for
amount that he receives for his livelihood, his teaching
or traineeship, provided that the amounts derived from the
source outside that party.
Article 11
The Elimination of double taxation
1. In the Isle of Man, double taxation should be avoided in the following
way:
Having regard to the provisions of the Isle of man legislation
allow tax paid in a territory other than that of the Isle
of Man to offset taxes in Isle of Man (without the General
principle laid down this change):
1) if resident of Isle of Man receives income that
in accordance with the provisions of this agreement may be taxed in Sweden,
to Isle of Man-with regard to the provisions of 3) below-
from the tax on the income of the person in question set off a
amount equal to the income tax paid in Sweden,
2) settlement amount shall not, however, exceed that part of the
income taxes, as calculated before the deduction, which is attributable to
such income may be taxed in Sweden,
3) if resident of Isle of Man receives income, which
in accordance with the provisions of this Agreement shall be taxable only in Sweden,
Isle of Man income may include in the tax base, but shall
from the income tax set off an amount equal to the portion of the
income tax which is attributable to the income earned
from Sweden.
2. In Sweden, double taxation shall be avoided as follows:
a) where a resident of Sweden acquires income according to
Isle of man legislation and in accordance with the provisions of
This agreement may be taxed in the Isle of Man, Sweden-with
subject to the provisions of Swedish legislation concerning
deduction of foreign tax (as it may be changed from
time to time without changing the general principle set out here
change)-from the Swedish tax on income offset a
amount equal to the tax paid on income in the Isle of
Man.
b) where a resident of Sweden receives income, which
in accordance with the provisions of this Agreement shall be taxable only in the Isle of
Man, get in determining Sweden Swedish progressive tax
consider such income which shall be taxable only in the Isle of Man.
Article 12
Mutual agreement
1. If an individual considers that a party, or both parties
taken measures as for him, causes or will cause
taxation contrary to the provisions of this agreement,
He, without prejudice to his right to make use of the
legal remedies in the domestic legal system, these parties
submit the matter to the competent authority of the party where the
He is a resident. The thing to be presented within three years from the
time when the person in question had knowledge of the action
given rise to taxation contrary to the provisions of
the agreement.
2. If the competent authority finds the complaint justified but
Unable to achieve a satisfactory solution,
authority search decide by mutual agreement
with the competent authority of the other party in order to
avoid taxation contrary to the agreement. Agreement
reached are implemented notwithstanding the time limits in the parties '
internal legislation.
3. the competent authorities of the Parties shall, by mutual
understanding search determine difficulty or doubt as
arise regarding the interpretation or application of the agreement.
4. the competent authorities of the parties may enter into direct
connected with each other in order to reach agreement in
the meaning of the previous paragraphs.
Article 13
Date of entry into force
1. This agreement shall enter into force on the thirtieth day following the
date of the last written notification-as
each Government should leave when the measures taken
required under their respective legislation, has been provided.
2. the agreement shall apply:
(a)) in the Isle of Man:
in the case of tax in the Isle of Man, on the tax imposed for
tax year that begins on april 6 this year that most closely follows the
the year in which the agreement enters into force or later,
b) in Sweden:
in the case of Swedish tax, on taxes imposed for fiscal years
beginning on 1 January of the year immediately following the year in which the
the agreement enters into force or later.
3. Notwithstanding paragraph 2 of this article, this agreement
only applicable when the agreement between the Kingdom of Sweden and
The Isle of Man on the exchange of information in tax matters
signed on 30 October 2007.
Article 14
Termination
1. this Agreement shall remain in force until terminated by a
party. Either party may terminate the agreement by
notice to that effect at least six months before the expiry of any
calendar year. In the event of such termination, the agreement ceases to
apply in respect of tax charged for tax years beginning
on 1 January of the year immediately following the end of
the six-month period or later.
2. Notwithstanding paragraph 1 of this article, this agreement will terminate
to apply, without written notice of termination, on the date of the agreement between the
The Kingdom of Sweden and the Isle of Man for the exchange of information
in tax matters signed on 30 October 2007 ceases to
apply.
In witness whereof the undersigned, being duly
authorised, have signed this agreement.
Which took place in Oslo on 30 October 2007, in duplicate in the
English language.
For the Government of the Kingdom of Sweden
Ingemar Hansson
For the Government of the Isle of man
Allan Robert Bell
