section 1 of the agreement for the avoidance of double taxation and
Prevention of tax evasion with respect to taxes on the estate,
inheritance and gift that Sweden and France signed on 8 June
1994 shall apply as law in this country. The content of the contract evidenced by the
Annex to this law.
§ 2 in the case of application for tax relief applies to section 2 of the notice
(1967:721) on the procedure concerning remission of inheritance tax or
gift tax in double taxation.
3 § Deferment under paragraph 3 of the above-mentioned Decree may be granted under the
the following options provide the lowest amount, namely
1. tax paid or may required in France for
property under the agreement may be taxed where, or
2. the part of the Swedish tax on a pro rata
balance due for the same property.
If taxes are not paid in France and no data about how much
tax that may be payable where, defers permitted with
reasonable amount, up to an amount corresponding to the part of the
the Swedish tax on a prorate on
property which under the contract are taxable in France.
section 4 If a person believes it taken any measure of
He has led or will result in taxation
contrary to the provisions of the agreement, he can apply for redress
with the Government under article 14, paragraph 1, of the agreement.
1. this law shall enter into force on the day the Government determines.
2. By the Act repeals Decree (1967:724) on the application of
agreement on 24 december 1936 between Sweden and France for
avoidance of double taxation and the establishment of provisions
regarding assistance in relation to inheritance tax. Law (1995:546).
AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE REPUBLIC OF
THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF
FISCAL EVASION WITH RESPECT TO TAXES ON THE ESTATE, INHERITANCE AND GIFT
The Government of the Kingdom of Sweden and the Government of the French Republic,
Desiring to conclude an agreement in order to avoid dubbebeskattning
and the prevention of fiscal evasion with respect to taxes on the estate,
inheritance and gift, come have agreed the following provisions:
ESTATE, INHERITANCE AND GIFTS THAT ARE COVERED BY THE AGREEMENT
This agreement shall apply:
(a)) on the estate and inheritance by persons who at the time of his/her death had
resident in one Contracting State or in both Contracting
b) on gifts from people who, at the time the gift was habitually resident
of a Contracting State or in both Contracting States.
TAXES COVERED BY THE AGREEMENT
1. this Agreement shall apply to taxes on the estate, inheritance and gift
in respect of a Contracting State or its regional
authorities, irrespective of the manner in which taxes
be taken out.
2. With taxes on the estate and inheritance taxes, of course, on
because of deaths accrue in the form of tax on estate, inheritance,
transfer or gift of mortality. With taxes on
gift of course taxes imposed on transfers between the living
persons, but only on the condition that those taxes
withdrawn due to transfer occurs in whole or in part without
3. The currently outgoing taxes, on which the agreement shall apply,
(a) ") for Sweden: the inheritance tax and gift tax;
b) in the case of France: levies on inheritances and gifts.
4. 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 taxes.
The competent authorities of the Contracting States shall
notify each other of the essential changes taken in the respective
1. Unless the context gives rise to different, have in the application of
This agreement the following expressions the following meaning:
(a)) 1) ' Sweden ' refers to the Kingdom of Sweden and the includes
Sweden's territory, these territorial waters as well as the other
areas over which Sweden in accordance with international
the right exercise sovereign rights with respect to the exploration and
exploitation of natural resources on the seabed, in its surfaces
and above this existing water resources;
2) "France" refers to the Republic of France's European Department
and ministries on the other side of the sea, including its
territorial waters as well as the other areas of France in
conformity with international law exercises sovereign rights
with respect to the exploration and exploitation of natural resources
on the seabed, in its surface and above the existing
b) "property included in the estate or gift from a
resident of a Contracting State "includes all
assets whose transfer or transfer is subject to a
taxes covered by this agreement, and which is paid according to the law
in a Contracting State;
c) "competent authority" refers to:
1) in Sweden: befullmäktige Finansministerna, his representative or the
authority for the uppdragtis to be the competent authority in
the application of the agreement;
2) in France: Minister in charge of the budget or his authorized
2. Where a Contracting State applies, unless the contract is considered
context gives rise to different, each expression that is not defined
in the agreement have the same meaning as the expression has, according to the State's
legislation in respect of such taxes to which the agreement applies.
The meaning of an expression according to the fiscal legislation of the State shall
take precedence over any other meaning as that expression has in
other legislation of that State.
1. for the purposes of this agreement reference to the expression "any person with
resident in one Contracting State "person who under the law
habitual residence in that State in which in respect of the taxes
covered by the agreement. The term includes, however, not the person whose
kvalåtenskap or gift is taxable in that State only in so far as
refers to where the located property.
2. where by reason of the provisions of paragraph 1 an individual is
a resident of both Contracting States, is determined his residence on
the following ways:
a) He shall be deemed to have established in the State where he has a home that
permanently available to him; If he has such a dwelling
in both States, he shall be deemed to be a resident of the State with which his
personal and economic relations are the strongest (Centre for
(b)) if it cannot be settled in the State he has the Centre of its
living or if he's not in either State has a home
permanently at his disposal, he is deemed to be a resident
in the State where he usually resides.
(c)) if he usually resides in both States, or if he does not
reside permanently in any of them, he is considered to be resident in the
State of which he is a national;
d) if he is a national of both States, or if he is not a national
in one of them, the competent authorities of the Contracting
States the question by mutual agreement.
3. where by reason of the provisions of paragraph 1 a person other is physical
person is a resident of both Contracting States, the person is deemed to
be a resident of the State in which its place of effective management.
1. Immovable property included in the estate or gift from
resident of a Contracting State which is situated in
the other Contracting State, may be taxed in that other State.
2. The term "immovable property" has the meaning the term has
According to the legislation of the Contracting State in which the property is
located, however, that the debt for which the real property, mortgages
or otherwise securing, never be regarded as immovable property.
The expression inebegriper however always assets forming accessories
immovable property, buildings, the living and the dead furniture in agriculture
and forestry, rights to which the provisions of private law
If real property is applicable, tenancies of immovable property
as well as the right of changing or fixed remuneration for the use
of, or the right to use mineral resource, source or other
natural resource. Ships, boats and aircraft is not considered to be fixed
3. The term "immovable property" includes shares, units or
other rights in a company or legal entity whose assets,
directly or through one or more other companies or legal
people mainly consists of immovable property situated in a
Contracting State or rights pertaining to such
property. In such a case, the shares, units or
rights are deemed to be located in the State in which the property
4. paragraph 1 shall also apply to immovable property
belonging to the company and on immovable property used for the exercise
by profession or other independent operations.
PERSONAL PROPERTY ABANDONED IN PERMANENT ESTABLISHMENT OR PERTAINS TO
1. With the exception of such property as set out in article 7, get loose
property which belongs to a company and is part of the estate
After or gift from a resident of a Contracting
State and forming part of the business assets of a permanent
establishment situated in the other Contracting State, be taxed in that
2. for the purposes of this agreement reference to the expression "fixed
establishment means a fixed place of business from
What a business is wholly or partly carried on
3. The term "permanent establishment" includes especially:
a) place for business management;
e) workshop; and
f) mine, an oil or gas well, a quarry or any other place of
the extraction of natural resources.
4. Place for building, construction, or installation activities
constitutes a permanent establishment only if the operation lasts more than twelve
5. Notwithstanding the preceding provisions of this article shall be deemed to
the term "permanent establishment" shall not include:
(a)) the use of facilities solely for storage, exhibition
or disclosure of the company belonging to goods;
(b) holding of a company belonging to) stock in trade solely
for storage, exhibition, or disclosure;
(c) holding of a company belonging to) stock in trade solely
for working or processing by other company merchandise;
d) holding of fixed place of business
exclusively for the purchase of goods or obtaining information
for the company;
e) holding of fixed place of business
exclusively for the company engage in other activities
is preparatory or auxiliary nature;
f) holding of a fixed place of business
exclusively for combining activities listed in (a))-e)
above, provided by all the activities
from the habitual place of business because
This combination is of a preparatory or auxiliary character.
6. Movable property that is included in the estate after or as a gift
from the resident of a Contracting State and which are used
in the exercise of the profession or other independent activity
as well as being attributable to permanent device located in the
other Contracting State, may be taxed in that other State.
SHIPS AND AIRCRAFT
1. Ships and aircraft in international traffic by
an enterprise that has its place of effective management in a Contracting
State, as well as movable property which are attributable to the use of
such ships or aircraft, and included in the estate
After or gift from a resident of the other
a Contracting State may be taxed in that State.
2. The term "international traffic" refers to the transport of
ship or aircraft that is used by companies who have their real
management in a Contracting State, except when the ship or
the aircraft are used exclusively between places in the other
MOVABLE TANGIBLE PROPERTY
Movable tangible (biens mobiliers corporels) not discussed in
articles 6 and 7 and which is included in the estate after
or gift from a resident of a Contracting State
may, if the property is situated in the other Contracting
the State, be taxed in that other State.
Property that is not mentioned in articles 5, 6, 7 and 8 and included
in the estate or gift from a resident
in a Contracting State are taxable, regardless of where that property is
situated, only in that State.
DEDUCTION OF LIABILITIES
1. Liabilities incurred in connection with the acquisition, construction,
remodeling, improvement, repair or maintenance of such
property referred to in article 5, shall be deducted from the value of this
2. Except where the provisions of paragraph 1 shall give rise to another, shall
liabilities, which are attributable to such permanent establishment
referred to in article 6, paragraph 1, or to such permanent
device referred to in article 6, paragraph 6, shall be deducted from the value
of the permanent establishment resektive the Permanent
3. Liabilities related to ships and aircraft used in the
international traffic as well as to loose agendom that are attributable
to the use of such ships and aircraft, shall be drawn
of the value of such ships, aircraft and such loose
4. Liabilities hänförilga to such loose material property (biens
mobiliers corporels) referred to in article 8 shall be deducted from
the value of this property.
5. Other liabilities shall be deducted from the value of such property
on which the provisions of article 9 shall apply.
6. If the debt exceeds the value of such property from which
the debt pursuant to the provisions of paragraphs 1, 2, 3 and 4 shall
drawn by in a Contracting State, the excess amount
deducted from the value of other property which may be taxed in the
7. for the purposes of applying the provisions of paragraphs 1, 2, 3, 4, 5
and 6 shall, in the event that a Contracting State according to its
internal law only taxes the part of a property
value, less the liabilities may be made only in proportion to this
8. Debt surplus arising in a Contracting State after
the deduction referred to in paragraphs 5 and 6 shall be deducted from the value
of property that is taxable in the other Contracting
PUBLIC AND NON-COMMERCIAL INSTITUTIONS
1. exemption from and reduction of taxes or other
tax advantages as a Contracting State or its
regional authorities enjoy under that State's legislation
also, under the same conditions shall apply as regards
equivalent authorities of the other Contracting State.
2. Public and non-commercial institutions, which
the term may be formed or organized in a
Contracting State and carrying on religious, scientific,
artistic, cultural, educational or charitable activities
shall in the other Contracting State shall enjoy equivalent
exemptions, reductions or other tax advantages that
similar institutions established or organized in this second
State owns enjoy under its legislation concerning taxes
on inheritance and gifts.
3. The exemption, reduction of taxes or other fiscal
benefits in accordance with paragraphs 1 and 2 is given to where the
designated authorities or institutions under a Contracting
State law may not exceed the tax benefits
that these authorities or institutions shall enjoy in the territory of the other
Contracting State under this other State.
AVOIDANCE OF DOUBLE TAXATION
Double taxation shall be avoided as follows:
1. a) of the Contracting State in which the deceased person or the dealer
domicile at the time of the gift, the dösfallet and
taxing all property included in the estate or gift
including the property which may be taxed in the other Contracting
State in accordance with the provisions of this agreement and shall from
This tax set off an amount equal to the tax paid
in the other Contracting State for property because of the same
event and according to the provisions of this agreement, may be taxed in the
This other State. Settlement amount shall not, however, in
exceed the amount of tax in the first-mentioned
Contracting State, calculated without such a settlement, charged
on the property in respect of which the deduction shall be allowed.
(b)) the part of the tax in the first-mentioned Contracting State as
mentioned in paragraph (a)) refers to:
1) if the tax on such property in the first State is calculated
After a portionell tax rate, the tax on the net value of this
property calculated in accordance with the applicable tax rate,
2) if the tax on such property in the förstnämda State is calculated
After a progressive tax scale, the tax on the net value of this
property estimated at the rate is obtained by
the tax is payable on the whole for the sake of property is taxable
According to the law of that State is compared to the net value of
the whole property.
2. Tax on property which in accordance with the provisions of articles 5, 6, 7
or 8 of this agreement, may be taxed in the Contracting State
in which the deceased at the time of death or the dealer
at the time of the gift not resident, is calculated using the
rate applicable to the whole of the property which is taxable
where under the legislation of that State.
3. a) However, if the deceased or the donor has been domiciled
in the other Contracting State referred to in paragraph 1 for at least
five of the last seven years immediately preceding death and
Gift occasion and at this time is a national of that other
State but not both Contracting States may, by way of
the provisions of article 9, the other State in accordance with its
internal legislation to tax such property, provided
in article 9. In such cases, however, the other State grant
a deduction from that tax an amount equal to the tax
paid in the first-mentioned Contracting State as set in
paragraph 1 to such property, in which case the provisions of paragraph 1
apply as if the deceased and the dealer had his habitual residence
in that other State.
b) If a period longer than the period of seven years as mentioned in
paragraph (a)) was agreed between France and the Member State in
EC or a State which is a member of the Nordic Council after this
agreements have been signed, the competent authorities shall consult
to change the period of this agreement.
Request for a tax credit or refund of tax shall be made
within five years from the date of the event giving rise to
the tax liability or within two years from the last date of electro-
taxes are due, if the latter time occurs
THE PROCEDURE FOR THE MUTUAL AGREEMENT
1. If a person believes that a Contracting State or both
Contracting States took measures to him causes
or will result in taxation contrary to the provisions
in this agreement, he may, without prejudice to his right to
make use of the remedies available in those States ' internal
legal order, submit the matter to the competent authority in
either State. The matter shall be presented within three years from the time
When the person in question had knowledge of the action that gave 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, the
authority to resolve the matter by mutual agreement with the
the competent authority of the other Contracting State in
purpose of avoiding taxation contrary to the provisions of
the agreement. Agreement is carried out without prejudice
time limits in the domestic law of the Contracting States.
3. the competent authorities of the Contracting States shall
by mutual agreement, seek to determine or
doubts arising concerning the interpretation or application
of the agreement. They can also consult in order to eliminate
double taxation in cases not covered by the agreement.
4. the competent authorities of the Contracting States may
enter into direct relations with each other in order to meet
agreement in the cases specified in the preceding paragraphs. If
oral deliberations considered to facilitate an agreement,
such consultations shall take place within a Commission consisting of
representatives of the competent authorities of the Contracting
5. the competent authorities of the Contracting States may
together or individually, provide and
föreksriva form to be used, to the extent
necessary or appropriate for carrying out the provisions of this
EXCHANGE OF INFORMATION
1. the competent authorities of the Contracting States shall
Exchange such information as is necessary to implement the
the provisions of this agreement or of the Contracting State
internal legislation concerning taxes covered by the agreement,
insofar as the taxation thereunder is not contrary
against the agreement. Exchange of information is not restricted by article 1.
Information received as a Contracting State shall be treated
such as secret in the same manner as information obtained
According to the internal law of that State and shall be disclosed
only to persons or authorities (including courts therein
and management bodies) as faställer, or collect
the taxes covered by the agreement or deal with prosecution or
complaints in respect of those taxes. Such persons or authorities
shall use the information only for such purposes. They get
disclose the information in public court proceedings or in
2. the provisions of paragraph 1 shall be considered under no circumstances entail
the obligation of a Contracting State that:
a) take administrative measures derogating from the legislation
or administrative practices in force in that State or that
b) provide information that is not available under the legislation
or the usual administrative practice of that or of the other
c) supply information which would disclose any commercial, industrial, commercial
or professional secret or of a commercial project.
procedures or information whose transmission would
contrary to General considerations of public policy.
ASSISTANCE WITH HELPING HAND
1. At the request of the requesting State, the requested
the State, except where the provisions of paragraphs 7, 9 and 10 shall give rise
otherwise, take the necessary measures to recover the former
the State's tax requirements as if they were its own. The expression
the "tax receivables" includes each skatteblopp as well as the interest rate,
fines or penalties and costs of collection incurred
Subsequently, and which are past due and not yet paid.
2. the provisions of paragraph 1 apply only to such asset
in respect of which there is one in the requesting State a valid
the enforcement title, and, unless the competent authorities
concerned agreed otherwise, which is not disputed.
3. the obligation to provide assistance for the recovery of skattefordan
relating to the deceased person or his or her estate is limited to
estate value and the value of the estate of delägarnas shares
of the estate, depending on if recovery of the claim shall be directed
against the estate or its partners.
4. At the request of the requesting State, the requested
State shall take measures to ensure the recovery of taxes,
Although the tax claim is challenged or if no
the enforcement title even exists.
5. The request for assistance shall be accompanied by:
a) a declaration which States that tax asset relates to a tax
subject to this agreement and, in the case where the request
referring to the recovery, that, except where the provisions of paragraph 2 shall give rise
otherwise, the tax asset is not or can be disputed,
b) an official copy of it in the requesting State valid
the enforcement title, and
(c)) the other documents needed for recovery or
6. An enforcement title that is valid in the requesting State
shall, where appropriate and in accordance with the provisions applicable in the
the requested State as soon as possible after the request
has received approval, recognised, supplemented or replaced
with an enforcement title that is valid in the latter State.
7. With regard to time limits after which the tax asset not
can be enforced should the requesting State shall apply.
The request for assistance shall contain detailed
data on such a period.
8. The recovery measures taken by the requested State, after
request for assistance and who, under the law of
This State will defer or interrupt the period referred to in paragraph
7, shall also have this effect in the application of the law of
the requesting State. The requested State shall facilitate the
requesting State, in the event that such measures are taken.
9. Under no circumstances is the requested State is obliged to
approve an assistance request made more than 15 years
After the date of the original PDP enforcement title is dated.
10. Tax asset for which recovery assistance is provided
do not enjoy in the requested State any special preferential rights
due to that State's tax claims while at the
recovery applied the same procedure applicable at the
the collection of its own tax claims.
11. the requested State may grant deferred payment or
admit that this occurs by instalments, where this is allowed
under similar circumstances in accordance with legislation or
administrative practice of the requested State, but shall first
inform the requesting State.
DIPLOMATIC REPRESENTATIVES AND CONSULAR OFFICIALS
The provisions of this Agreement shall not affect the privileges at the
taxation which, according to the General rules of international law or
bestämmselser in special agreements apply diplomatic
representatives or consular officials.
DATE of ENTRY INTO FORCE
1. the Contracting States shall notify each other when they
measures needed to this Agreement shall enter into
force. The agreement shall enter into force on the first day of the second
month following the last of these notifications.
2. The provisions of this Agreement shall apply for the first time in respect of the
Heritage after the person dies on the day of entry into force of the agreement
or thereafter and beträffaned gift which is given on the day on which the contract
enters into force or thereafter.
3. The provisions of the agreement on 24 december 1936 between Sweden
and France for the avoidance of double taxation and the establishment
the provisions relating to assistance in respect of inheritance tax
as well as the provisions of the Protocol signed at Paris on 1 July
in 1963, shall cease to have effect from the date on which the corresponding
provisions of this agreement will be applicable for the first time.
This agreement will remain in effect until the termination of either
Contracting State. Each Contracting State may, at the
terminate the agreement through diplomatic channels after it has been in force
for at least five years if the notification to this effect has been made with at least six
months ' notice. In the event of such termination, the agreement will terminate
at the end of the period specified in the notice
However, that agreement shall continue to apply beträffaned heritage
After the person dies before the expiration of the above stated
time space and the gift that is given before the expiry of the above
the specified time span.
In witness whereof the undersigned, being duly
authorization, have signed this agreement.
That took place in Stockholm on 8 June 1994 in duplicate in French
For The Kingdom Of
For The Republic Of
The Government of the French Republic