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 The repealed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.