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Regulation (1997:1157) If Assistance In Tax Matters Between The Nordic Countries

Original Language Title: Förordning (1997:1157) om handräckning i skatteärenden mellan de nordiska länderna

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For the purposes of the Act (1990:226) if assistance in

tax matters between the Nordic countries, the

agreements concluded under article 20 of the agreement

between the Nordic countries on assistance in tax matters, in

the original wording of the texts drafted for Sweden as

Regulation in this country. The texts are contained in annexes I and

2 to this regulation.



Transitional provisions



1997:1157



This Regulation shall enter into force on 1 January 1998. By

the regulation repeals Regulation (1991:1232) if assistance in

tax matters between the Nordic countries. The repealed

the regulation, however, the cases that have come before

the entry into force of this regulation.



Annex 1



Agreement referred to in article 20 of the agreement on december 7, 1989

between the Nordic countries on assistance in tax matters



To implement the agreement on 7 december 1989 between the

Nordic countries about assistance in tax matters, which

covers Denmark, Faroe Islands, Greenland, Finland, Iceland, Norway

and Sweden, the agreement referred to in article 20 of the agreement

reached on the following provisions.



1. the expression "procurement of declarations or other

data "in article 1 (b)) the agreement referred to the acquisition of

statement or other indication for taxation (taxation)

or other action in the case concerning the tax in the Contracting

State requesting assistance. The term also refers to

provision of declarations or other documents, in

original or copy, which provided for taxation (taxation)

or other action in the case concerning the tax in the Contracting

State to which the request is directed.



2. With taxes for which assistance shall be granted on an equal footing,



a) interest on late payments as well as restavgift or other fee paid

due to neglected payment of tax in a Contracting

State next to the time when the claim is submitted for

the recovery of the other Contracting State or by

neglect of the task or accountability in question

If taxes or public charges (late fee,

fee extensions, etc.);



b) such interest and restavgift or other fee that

deleted due to neglected payment of tax in a

Contracting State after the date on which the claim has

submitted for the recovery of the other Contracting State

and for which assistance is requested in special manufacture; and



c) compensation for recovery costs, and penalty in so far as

cost and penalty payment not connected with

legal proceedings in the courts.



3. A. "motor vehicle tax" within the meaning of article 2, paragraph 1 (h)), 2)

the agreement provided for taxes, fees and charges currently deleted

According to the following laws with amendments:



(a)) for the Danish part: registration fee for motor vehicles as

law # 221 on 26 May 1971, weight fee for motor vehicles as

law # 99 on March 28 1962 and charge according to the law No. 956

on 25 november 1994 on charges for road use;



b) Finland: tax pursuant to the law on tax on motor vehicles

(722/1966) and car tax (1482/1994);



(c)) for the Faroese Lagting part: registration fee in accordance with the law

# 175 of 18 december 1992 concerning the registration of motor vehicles and

weight fee according to Lagting Act No. 38 on 31 March 1982;



d) Greenland: fee according to County Council Act No. 3 of 16

June 1987 on fee for motor vehicles;



e) for Iceland's part: flat fee or kilometer charges

(weight fee) on non-gasoline-powered motor vehicles according to the Act No.

3/1987, concerning the financing of road facilities and extra charge of

motor vehicles under the law No 39/1988;



(f)) for Norway: the following charges under the Act on 19 June

1959 # 2, namely one-time fee on motor vehicles, etc.,

Assembly fee, annual fee, annual fee and

omregistreringsavgift; as well as the



g) for Sweden: taxes under the Act (1976:339) if

saluvagnsskatt, vehicle tax Act (1988:327) and the law

(1988:328) about vehicle tax on foreign vehicles.



B. "VAT and other general sales tax" in

Article 2, paragraph 1 (h)) 3) in agreement "means taxes and fees

currently is paid according to the following laws with amendments:



(a)) for the Danish part: according to the law No. 375 on 18 May 1994

If the value fee (VAT law);



b) Finland: tax according to turnover tax law

(559/1991) and the payment of taxes in accordance with the law on VAT (1501/1993);



(c)) for the Faroese Lagting Act: fee according to no. 136 8

September 1992 on value added fee;



d) Greenland: (not currently deleted);



e) for Iceland's part: according to the law on value added tax fee #

50/1988;



f) Norway: charge under the Act 19 June 1969 on

added value fee; as well as the



g) for Sweden: taxes under VAT Act

(1994:200).



C. "excise taxes" under article 2, paragraph 1 (h)) 4) of the agreement

referred to taxes, fees and charges currently deleted according to

the following laws with amendments:



(a)) of Denmark's part: the law No. 414 on 18 december 1968 on

fee on chocolate and sweets, etc., Act No. 153 on May 6

1980 on fee on liquor etc., Act No 174 on 7 May 1975 on

charge on the liability insurance of motor vehicles, etc., Act No.

607 on 21 december 1946 on charge of ice cream, the law no 413

20 August 1976 on the charge of pleasure boat insurance, Act No 634

on december 21, 1977 on charge of some detaljhandelsför-

gaskets and some bags of paper and plastic, etc., Act No.

265 9 June 1982 on charge of coal, lignite and coke

accommodation, law No. 607 on 12 december 1984 on the charge of

mineral water, etc., Act No. 89 on 9 March 1977 on charge of

electricity, law No. 174 on 30 april 1969 on stamp duty,

Law No. 228 on 22 april 1987 on the fee on the transfer of

shares etc. (stock charges Act), Act No. 575, 25 november

1977 on charge of förstagångsöverlåtelse of some ownership situations-

is called, law No. 832 21 december 1988 on the charge on certain

CFCs and halons (CFC-fee), Act No. 834 21

December 1988 on certain environmental fees, Act No. 838, 19

December 1989 on charge of waste and raw materials, the law # 830 the

19 december 1989 on charge on the amount of salary, etc., Act No. 44 the

14 March 1955 on various usage fees, Act No. 389 of 6

June 1991 on charges on certain flights, law No. 888 21

December 1991 on the CO2 charge on certain energy products,

Act No. 1015 19 december 1992 on charge of beer, wine and

fruit wine, etc., Act # 1016 on 19 december 1992 fee of

tobacco products, law No. 1029 19 december 1992 on energy fee of

mineral oil products, etc., Act No. 492 on 30 June 1993

fee of ledningsfört water, law No. 414, June 14, 1995

fee of hermetically sealed nickel-cadmium batteries

(closed nickel-cadmium batteries), law no 415 on June 14

1995 on charge on certain chlorinated solvents, Act No. 416

on 14 June 1995 concerning the levy on pesticides, Act No. 419

on 14 June 1995 concerning fees for natural gas and town gas, law No.

421. on 14 June 1995 on charge of sulphur and the law # 490 the

12 June 1996 on charge of waste water;



b) Finland: taxes and duties according to the law on

Tobacco Excise (1470/1994), the law on taxes and läskedrycksaccis

(1474/1994), the law on excise duty on liquid fuels (1472/1994),

the law on excise duty on electricity and some fuels (1260/1996), the Act

on excise duty on alcohol and alcoholic beverages (1471/1994), the Act on

waste oil charge (894/1986), the law on the oil pollution compensation fund

(379/1974), lottery Tax Act (552/1992), the law on tax on

certain insurance premiums (664/1966), the law regarding

stamp duty (662/1943), law on transfer tax (931/1996),

the law on tax on motor vehicles (772/1966) and car tax

(1482/1994);



(c)) for the Faroese Lagting Act No part 120:23 december 1991

If the manufacturing and import fee, Legislative Act No. 121 of 23

December 1991 concerning customs, Legislative Act No. 179 on december 18

1992 on the special levy on fuel oil, the Lagting Act No 75

13 May 1992 environmental fee of lubricating oil, Legislative Act No. 37

on 26 May 1988 on the travel fee and elections law No. 11 on 9

April 1968 on charge at the sweepstakes;



d) Greenland: fees according to the County Council Act No 18 on

30 December 1992 concerning the import and export of goods, County law

# 19 of 30 October 1992 on import charges, County law

7 on October 31, 1987 on the lottery duty, County Council Act No 8

on 31 October 1987 on stamp duty, County law # 3

17 May 1990 on the charge of gaming machines and County Council Act No 20

on 25 October 1990 on charge of shrimp;



e) for Iceland's part: the law of the commodity charge no 97/1987, law of

funding of road facilities no.3/1987, law on amusement Tax

No 58/1970, law of trade fee on motor vehicles, fuels, etc.

No. 29/1993, law on alcohol charge no 96/1995, the law on

stamp duty No 36/1978, air passenger duty according to the law No.

31/1987 on aircraft and aviation financing facility,

return fee according to the Act No. 52/1989 on measures against

environmental pollution due to disposable packaging of beverages and

fee of tele-and radio operation according to the Act No.

147/1996;



f) Norway: levy on spirits and wine, etc., and fee

on alcohol in essences, etc. which are imported (Act on 19 June 1964

# 1), extra charge of beer (law on 28 June 1912 No. 4), the basic fee of

disposable packaging for drinks, fee on tobacco products, a fee of

petrol, autodieselavgift, extra charge of boat engines, consumption

fee on electric power, charge on mineral oil, extra charge of

lubricating oil etc., charge of coal and Coke, etc., fee on chocolate

and sweets etc., fee on non-alcoholic beverages, etc. (without

carbon dioxide and carbonic acid), environmental charge on packaging for beverages,


fee on sugar, extra charge of flight passengers, fee of

cassettes, extra charge of radio and television materials, etc. (law

on May 19, 1933 No. 11), the motor vehicle fees mentioned

under paragraph 3 letter f (Act of 19 June 1959 # 2),

production charge on electric power (law of 8 January 1993 No.

3), the fee of the fees to foreign artists, etc. (law 5

April 1963 # 10) and document fee (law on 12 december 1975

# 59); as well as the



g) for Sweden: Act (1972:266) if the tax on advertisements and

Advertising Act (1972:820) if the tax on games, car scrapping the law

(1975:343), lagen (1978:69) on sales tax on

motor vehicles Act (1982:1201) of tax on certain electric

power, law (1983:1104) on the special tax for electric power

from nuclear power plants, the law (1984:404) If stamp duty at

land registry authorities, Act (1984:409) if the tax on

fertilizers Act (1984:410) if the tax on pesticides,

Act (1988:1567) on environmental tax on domestic air traffic, Act

(1990:613) on the environmental levy on emissions of nitrogen oxides at

energy production, the law (1990:1087) for layer cat on some

petroleum products Act (1991:1482) on lottery tax, law

(1992:1439) about layer cat on diesel oil, the Act (1992:1479)

layer cat on some gasoline, the Act (1994:1563) on tobacco tax,

the Act (1994:1564) if the alcohol tax, the Act (1994:1704) if

inventory fee on certain agricultural products, the Act (1994:1776) on

tax on energy, Act (1995:1132) if layer cat on diesel oil

for consumption in some motorized vehicles and the law

(1995:1667) if the tax on natural gas.



D. As fees pursuant to article 2, paragraph 1 (h)) 5) of the agreement

referred to taxes, fees and charges currently deleted according to

the following laws with amendments:



(a)) for the Danish part: employer contributions to benefit the Fund,

CF. paragraph 41, as well as paragraphs 11, 13 and 15, paragraph

Law No. 262 of 7 June 1972 on daily allowances in case of illness and

childbirth, grants to voluntary insurance under section 27 of the Act

# 852 20 december 1989 on daily allowances in case of illness or

childbirth, the shipowners ' contribution, cf. the fourth paragraph of section 21 of Act No 311

on 9 June 1971 concerning the public health insurance, unpaid

employer contributions according to the applicable until 1 January 1988

policies, cf. section 72a Act No 612 24 June 1996 concerning social

pension, insurance premiums, etc. as an insurance obligation

employers shall pay to particular approved

insurance companies or insurance Federation, cf. 42, 43 and 44 of the

Social Ministry's release on June 25, 1987

occupational injury insurance Act, contributions under the Act No 46 7

March 1964 on labour market supplementary pension, Cape. V (ATP),

insurance premiums, etc. as an insurance obligation of employers

shall pay to the designated authorized insurance companies, cf. 46,

47 and 48 of the Social Ministry's order No. 789, 28

August 1996 and contribution according to law no 448 30 June 1993

social funds;



b) Finland: contributions and premiums according to

the national pensions Act (347/1956), the Health Insurance Act (364/1963),

the law on employers ' social security contribution (366/1963) and the law

If the forest management associations (558/1950);



(c)) for the Faroese Lagting Act No 193 part: 10 december 1993

If the charge on payroll, Legislative Act No. 87 on 5 June 1992 on the

interest tax, Legislative Act No. 15 of 1 February 1995 on

interest charges on financial assets, Legislative Act No. 115 the

21 May 1993 on public health insurance, Legislative Act No. 62

on 20 May 1996 relating to fees in the enforcement of taxes, etc., and

Legislative Act No. 93 of 11 May 1993 on charges in connection with the

collection of the debt to the country's coffers;



d) for Greenland's part: insurance premiums, as a

insurance required employers shall pay to recognized

insurance companies, CF 51, 52 and 53 of the Regulation No.

818 of 11 september 1996 concerning the entry into force of the law on

insurance against the consequences of work-related injury in Greenland and

employer contributions under the County Council Act No 16 of 23 november

1989 on the employers ' training allowance (AEB);



e) Islands: charges according to the law on people's insurance no.

117/1993, law on social insurance fee No 113/1990, law

If no 76/Industrial loan fund in 1987, industry fee under the Act

If the industry levy no 134/1993, the Act on the liability Fund for a salary in

bankruptcy No. 53/1993 and marketing fee in accordance with the law

# 114/1990 of Iceland's Export Council;



f) Norway: contributions in accordance with the Act of 17 June 1966

people insurance and the law of 19 June 1969 concerning the fee of

investment, etc., and fee ACC. to kgl. Res., 17 december

1971 providing for overload fee; as well as the



g) for Sweden: Act (1972:435) if overload fee, Act

(1981:691) on social charges, the law (1984:668) concerning the collection of

social contributions from employers, the Act (1990:659) Special

payroll tax on certain earned income, the Act (1990:661) if

the yield tax on pension funds, the law (1990:662) if the tax on

certain premium payments, the law (1990:1427) on special

She accordingly cat for group life insurance, etc., Act (1991:687) if

Special wage tax on pension costs, the Act (1991:1483) if

tax on vinstsparande etc., Act (1994:1744) on General

contributions, the Act (1994:1920) on payroll tax and

Russian tax authority Registration Act (1997:483).



E. this Agreement shall also apply to taxes and

the same or essentially similar nature as those mentioned in the

paragraphs (A) to (D), who before the signing of the agreement has

charged on or after the signing may be imposed at the

addition to or in place of the above taxes and fees.

The competent authorities of the Contracting States shall

inform each other as soon as possible the essential changes that

made to the respective legislation.



4. obligation to provide information under article 11 of the agreement

also refers to task if paid periodically during support.



5. In the preparation of official assistance for recovery shall

attached, in original or copy, the decision on which

the tax claim is based or official extract from restlängd

or other document by which the claim is shown.



The request shall set out:



(a)) the authority requesting assistance;



(b) the natural person) for payment: name,

residential address, date of birth (personal identification number) and the municipality of domicile

and, where possible, place of work and place of residence;



(c)) regarding the legal person liable for payment of VAT: legal

character, name and address;



d) where appropriate, the place of the State in which the recovery

is requested where property is liable and belonging

the nature of the product;



(e) the nature and amount of the claim), including accrued interest,

the time the claim relates, and time at which the claim is wholly or

partly be barred according to its own national law;



f) the basis for calculation of the interest rate or fee under paragraph 2 (a))

or (b)); as well as the



g) other circumstances that can facilitate or accelerate the

the recovery of the claim.



Equivalent information shall be provided in the request for

assistance for the enforcement of payment of claims on the

tax.



6. Request for assistance for the recovery of taxes,

only be made if the total payment claim, in that not

including amounts referred to in paragraph 2 (a)), amounts to at least 2 500

Danish krone, Finnish markka, 25 000 1 500 Icelandic crowns, 2

500 Norwegian kroner, or 2 500 Swedish kronor.



7. The recovery takes place in the Contracting State of coin types

which recovery is sought. The competent authority of that State

shall, as soon as possible after the assistance request

have submitted it to convert the amount of the request is for the

the State's coin types according to the central bank, the preferred rate

force on the date when the petition came in and, the recovery

refer to the amount thus calculated. During the conversion,

apply the rules on rounding to the even amounts

may apply in accordance with the laws of that State.



If the change in the exchange rate takes place during the recovery procedure

can the competent authority of the Contracting State in which the

recovery is sought, after hearing of the central bank in this State,

decide on the rate of Exchange to be applied in the case because

of the change.



Notwithstanding the preceding provisions of this paragraph may

the request is for the payment of the amount in the

Contracting State coin kind request collection.



For the Faroe Islands and Greenland some used as coin beat Danish

SEK.



8. Amount, which floated in on the basis of official assistance under this

Agreement, the debt collection agency as soon as possible to pay into

with the central bank of its own State on an account held by

the Central Bank of the Contracting State on whose behalf the

the recovery occurred.



In connection with payment shall be provided the name and

address on the enforcement authority which owns the levy amount

and if the tax requirements to which the amount is to be attributed.



Recovered from actual amounts can also be deposited into postal giro account belonging to

the debt collection agency that has requested assistance.



As the case settled litigation and bankruptcy costs

from recovery amounts (article 22 of the agreement).



With "enforcement authority" referred to in this paragraph,



for Denmark's part: Told-og Tax Board,

Finland: tax, district Customs House and

the social centre,

for some of the Faroe Islands: Faroese collection Office,

for Greenland's part: the tax Directorate,

for Iceland's part: Customs Director in Reykjavik,

for Norway: Fiscal steward in Oslo, and

for Sweden: bailiff.



With "central bank" referred to in this paragraph,



for Denmark's part: Danmarks Nationalbank,

Finland: Finnish Bank,

for some of the Faroe Islands: Faroe Islands Country bank,


for the part of Greenland: the Greenland BANK,

for Iceland: the Icelandic bank note banking,

for Norway: Norges Bank, and

Sweden: Sveriges Riksbank.



9. The transfer of currency for payment of taxes from a

Contracting State in the other Contracting State occurs within

the framework of the existing payment arrangement between these

States.



This agreement shall enter into force on 1 January 1998 and

applied to the cases that have been submitted after the entry into force

to the competent authority of the Contracting State to the

which the request is directed. Through this agreement

repeals the agreement of 19 June 1991 under article 20 of the

the agreement of 7 december 1989 between the Nordic countries

assistance in tax matters.



This agreement is issued in eight copies in the Danish, Dutch,

Faroese, Greenlandic, Finnish, Icelandic, Norwegian and Swedish

languages, with the Swedish language was issued two texts, one

for Finland and for Sweden, each of these texts have the same

validity.



Annex 2



Agreement on the collection and transfer of tax



To implement the agreement on 7 december 1989 between the

Nordic countries about assistance in tax matters, the following

agreement referred to in article 20 of the agreement reached between the

competent authorities of Denmark, Faroe Islands, Finland, Iceland,

Norway and Sweden:



I. preliminary provisions



Article 1



Taxes covered by the agreement



This agreement shall apply to taxes on income that is subject to

by agreement between the Nordic countries in order to avoid

double taxation with respect to taxes on income and on

Fortune (hereinafter

"DTC").



Article 2



Definitions



1. Unless the context gives rise to different, have in the application

by this agreement the following expressions below specified

importance:



a) "Board" means the payments made under the provisions of

Article 18 of the 1996 double taxation agreements or equivalent

article in particular double taxation agreement referred to in article 1;



b) "tax" means the final tax or provisional tax

be paid in settlement of the final tax. If only the final tax

or only preliminary tax means used the expression "final

tax "or" tentative tax ", in which case withholding tax on

income by work and pensions are equated with "final

tax "as" tentative tax ";



c) "State of residence" means the Contracting State in which a person

is habitually resident;



d) "State of employment" refers to such other Contracting State than

the State of residence where a person performs work referred to in this

agreement;



e) "requesting State" shall mean a Contracting State as to the

other Contracting State makes the request for the transfer of

tax;



f) "requested State" shall mean a Contracting State as from

other Contracting State receives the request for transfer

of the tax.



2. for the purposes of this agreement means that preliminary tax has

given that the tax has been paid or withheld by deduction

from an employee's salary or pension.



This also applies in cases where tax is withheld and

well written, the taxpayer, but is not paid to the

the tax authorities in the requested State.



3. other expressions appearing in this agreement and

that also occurs in the double-taxation agreement, shall have the

significance of the expression under the said agreement.



4. Where a Contracting State applies this agreement

at some point, be considered, unless context prompts

otherwise, each expression, which is not covered by paragraphs 1 to 3, have

the importance of expression has at that time under the

State in respect of such taxes on the

the agreement shall apply, and the importance that the term has

under the applicable tax laws of that State owns

precedence over the significance of the expression given in other

legislation of that State.



II. Collection of tax on earned income



Article 3



State in which provisional tax may be required



1. where a resident of a Contracting State has

income from work performed in another Contracting State, and

the State considers that the work will last for

time period or periods that in total will not

exceed 183 days during a 12-month period and to

compensation paid by or for an employer domiciled in

This State, the preliminary tax due to the State of residence.

Sales tax jurisdiction in the State of employment shall in such case do not require

preliminary tax, if the written notice from the

sales tax jurisdiction in the State of residence is shown that deduction of preliminary

tax takes place there. Accepts working state domicile state assessment

According to the first sentence, the State failing to require

preliminary tax even if the notification referred to in the second sentence did not

been provided. On the deduction of preliminary tax is no longer made in

the State of residence, the tax authority there, as soon as it is received

aware of this, notify the tax authority of the State of employment.



2. the provisions of paragraph 1 shall not apply if the tax authority in the

the State of residence considers that compensation should rightfully released

borne by a permanent establishment or a permanent device in

the State of employment. Is no longer a deduction for preliminary

tax in the State of residence, the tax authority there as soon as possible

notify the tax authority of the State of employment.



3. Demonstrated by notification from the employer or other

way that the prerequisites for a tax deduction in the State of residence of the

accordance with paragraph 1 no longer exists or that such

deductions are not made, deducting the withholding required in

the State of employment. The tax authorities in the State of employment shall, before

such a deduction is made, notify the tax authority of the State of residence

If the changed conditions and that such a tax will

required in the State of employment.



Article 4



Requirements for provisional tax in the State of employment



1. In cases where compensation should be taxed in the State of employment pursuant to

the provisions of article 21, paragraph 7 of the 1996

double taxation treaties, or the corresponding provisions in other

double taxation agreement referred to in article 1, the preliminary

tax may be required in that State. The same applies in cases where the remuneration

referred to in article 3 paragraph 1 is paid by or for the employer

who neither is a resident of the State of employment or the employee's

State of residence.



2. If the tax authority in the State of employment to preliminary tax

paid or will be paid in the State of employment pursuant to

the provisions of this article, to that authority

notify the tax authority of the State of residence of the worker if

that relationship. Since the latter tax authority received

such notification, shall no longer be required preliminary tax

in the worker's home State.



Article 5



Labour hire



1. Find the tax authority in the State of employment to question is whether

labour hire, preliminary tax is imposed there.

Workers referred to in article 3, paragraph 1 shall be considered rented when he

by any (landlords) are made available to perform

work in someone else's business in the State of employment (employer),

provided that the client is domiciled or fixed

establishment of the State of employment and the lessor does not have the responsibility and

nor is the risk of working results.



2. for the determination of the question whether an employee shall be deemed to

Let, be made an overall assessment, with particular

be taken into account if



(a)) the overall management rests with the principal,



(b)) the work is performed at a workplace as appropriated by the

the principal and for which he has responsibility,



c) compensation to the lessor are calculated after the time elapsed

access or to the relationship between the remuneration and

the salary the worker may,



d) most of the work tools and materials should be addressed to the

disposal of the client, and



e) landlord cannot unilaterally determine the number of workers and

the qualifications they should have.



3. The tax authorities of the State of employment shall inform

the tax authorities in the State of residence if that preliminary tax

paid in the State of employment. Such notification has been received,

shall the State of residence does not require preliminary tax on income.



Article 6



Mutual agreement in case of dispute on the application of provisional

tax



1. the tax authorities of a Contracting State which, according to

the above provisions shall waive the preliminary

tax, do not accept the decision of tax authority in other

Contracting State, shall be settled by mutual

agreement of the competent authorities of those

Contracting States.



2. If the competent authorities do not agree otherwise

shall, until the issue is settled, the tax is not required in



a) working the State, in cases where the question to be decided in accordance with the

the provisions of article 3,



(b)) the State, in cases where the question to be decided in accordance with the

the provisions of article 4 or article 5.



Article 7



Cross-border commuters



If double taxation agreement or specific agreement

between Contracting States contains provisions on

taxation of income as ' frontier workers resident in a

Contracting State acquires by virtue of personal work

performed in the other Contracting State, the provisions of

articles 3 to 6 shall not apply in respect of such income.



III. Transfer of income tax



Article 8



General information about the transfer of tax



Have tax on earned income, pension or income of

trade or business paid in a Contracting State to the

the tax is paid, at the request of the competent

authority of the other Contracting State, may be transferred to this

other State in order to be credited to the taxpayer that the tax

on such income.



Article 9




Request for transfer of tax on earned income or

pension preliminärskattestadiet



1. Have preliminary tax paid on income from employment or pensions

in the other Contracting State than that according to

double taxation treaty has the right to require final tax,

shall, on request of the latter State, tax

be transmitted to that State.



2. the Request referred to in paragraph 1 shall be notified to the competent

authority, in Denmark and the Faroe Islands by 1 February, in

Norway last april 1 and in Finland, Iceland and Sweden

by 31 May of the year following the income year.



3. A transfer shall not take place for higher amounts than those with

account of the taxpayer's incomes should have

paid as preliminary tax on earned income or pension

According to the law of the requesting State. Nor shall

higher amounts may be transferred from the one that has been made in the preliminary

tax on earned income or pension in the requested State.

Excluded income from employment or pensions from taxation in the

requested State, this does not prevent the transmission of provisional

tax that according to what was known at the time of collection

should have been paid in that State.



Article 10



Request for transfer of tax within three years after

income of the year



1. Made the request for the transfer of taxes within three years after

income of the year, with the restrictions imposed by

paragraph 2, for the income tax paid in the requested

the State transferred to the State in accordance with

double taxation agreement in the first place has the right to tax

income. In the case of transfer of tax on earned income

or pension, this applies only if the request is made after the

date referred to in article 9 but within three years after

income of the year.



2. the requested State may limit the transfer of amounts

with which the tax paid in this State exceeds the on

income tax requirements that year while authorizing persists then the income

exempt from taxation or, since the tax credit granted

for the final tax on the income of the applicant State.

Settlement amount may, however, be limited to the part of the

income tax (calculated without deduction) in the requested State

attributable to the income which may be taxed in the requesting

State.



Article 11



Request for transfer of tax for the past three years

following the income year



Made the request for the transfer of taxes for three years

After the income year, can transfer be in accordance with

the provisions of article 10. The transfer amount may, however,

in such a case is limited even with regard to the other requirements of the

requested State has on such taxes, fees and charges not

charged on the income year. This right of set-off is not limited

the taxes, fees and charges referred to in the assistance agreement

7 december 1989. The requested State is eligible

that, according to its own legislation using the tax amount for the

set-off against any present at omdebiteringstillfället

the claim against the taxpayer.



Article 12



Refund



1. Have preliminary tax paid in respect of the same income in several

Contracting States, it shall state, under

the provisions of article 6 shall not require tax refund

the treasure.



2. Arise in a Contracting State in respect of the repayment of

tax refund shall, if the other Contracting State has

notified a claim to the treasure, be delayed pending completion of the

latter State makes the request for the transfer of the tax

within the time specified in article 9 paragraph 2. If the taxpayer

direct tax refund, apply paragraph 3 of this

article.



3. Should repayment of too much tax paid shall be made in a

Contracting State on income acquired in other Contracting

State and the other State has not made demands on

the transfer of the tax, shall, before reimbursement is made, this

State shall be informed thereof. Has it not within 30

days after the dispatch of such notification received

requirements for transfer, the refund be made.



Article 13



Interest rate



The requested State shall not be obliged to pay interest on

the tax amount is transferred in accordance with articles 8-11. The requesting

the State must not claim interest on such amount.



IV. Other provisions



Article 14



Notifications and requests



1. The information referred to in articles 3 to 6 shall contain the

If



a) employee's name and date of birth and the address and

place of taxation in both States,



b) name and address of employer in both States, and



c) time for which provisional tax has been paid.



Find the tax authorities that the data submitted are not

sufficient as a basis for a decision to

preliminärskatteavdrag should not be made, the tax authority

in the other State shall be immediately informed thereof.



2. Notifications pursuant to article 12 paragraph 3 shall contain

indication of



(a)) of the taxpayer name and

date of birth/identification number and address in both States,

and



(b)) the income and income period repayment relates,



and in the case of income from employment or pensions



c) employer's/agent's name and address, if possible in

both States, and



d) the taxpayer's marital status.



petition for transfer of tax pursuant to articles 9-11

shall indicate:



(a)) of the taxpayer name and

date of birth/identification number and the address of the requested

the State,



b) income and income tax period relates, and



c) amount, to be transferred,



and in the case of income from employment or pensions



d) employer's/agent's name and address, if possible in

both States.



4. Notification shall as far as possible, also include

the employee's social security number in both States as well as the employer's

identification numbers in both States.



5. Notifications and requests under this

agreement will be sent by the competent authority.



Article 15



Detailed application



The competent authorities may provide for the closer

the application of the provisions of this agreement.



Article 16



Date of entry into force



This agreement shall enter into force on 1 January 1998. By

This agreement is abrogated agreement on 19 June 1991

on the collection and transfer of tax.



Since the entry into force of this agreement, apply its

provisions on cases that have been submitted after the entry into force

to the competent authority of the requested State.



This agreement is done in seven copies in the Danish, Dutch,

Faroese, Finnish, Icelandic, Norwegian and Swedish languages, in which case the

the Swedish language was issued two texts, one for Finland and a

for Sweden, each of these texts is equally authentic.