section 1 of the agreement for the avoidance of double taxation and
Prevention of tax evasion with respect to taxes on income
Sweden and Belarus signed on 10 March 1994 shall apply
as law in this country.
The agreement set out in annex to this law.
section 2 of the tax rules of the agreement shall apply only in so far as
These involve restriction of the tax liability in Sweden as
would otherwise exist.
3 repealed by law (2011:1365).
4 § the following statutes shall no longer apply as regards
the relationship between Sweden and Belarus, namely
--Act (1982:708) about the double taxation treaty between Sweden and
The Soviet Union,
--the proclamation (1971:130) on the implementation of the Protocol between the
Sweden and Union of Soviet Socialist Republics concerning the mutual tax exemption for
aviation companies and their employees,
--the proclamation (1973:563) on the implementation of the Protocol between the
Sweden and Union of Soviet Socialist Republics concerning the mutual tax exemption for
maritime companies.
Annex
AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE REPUBLIC OF
BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND
PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON
INCOME
The Government of the Kingdom of Sweden and the Republic of Belarus
Government, desiring to conclude an agreement for the avoidance of
double taxation and the prevention of fiscal evasion with respect to
taxes on income, have agreed as follows:
Article 1
Persons to whom the agreement applies
This agreement shall apply to persons who are domiciled in a
Contracting State or in both Contracting States.
Article 2
Taxes covered by the agreement
1. The taxes to which this Agreement shall apply are:
(a)) in the Republic of Belarus:
1) the tax on income and profits acquired by legal
people,
2) income tax for physical persons, and
3) the tax on immovable property;
(in the following referred to as "Belarusian tax");
b) in Sweden:
1) state income tax, seamen's tax and
the withholding tax rate in that involved,
2) the Special income tax for non-residents,
3) the Special income tax for non-residents
artists and others, and
4) the municipal income tax;
(in the following referred to as "Swedish tax").
2. the agreement also applies to the taxes of the same or
mainly similar kind, as after the signing of this
agreements accrue in addition to or in place of the taxes
set out in paragraph 1. The competent authorities of the Contracting
States shall notify each other of the essential changes that
taken in the respective tax laws.
3. Penalties imposed on a taxpayer because of
tax fraud or tax evasion or other interest
will be incurred due to late payment of taxes is considered at
the operation of this agreement not as taxes.
4. for the purposes of articles 7 and 14, the Belarusian
the tax on immovable property referred to in paragraph 1 (a)) in this
Article shall be considered to be a tax on income or profits tax
Depending on the context.
Article 3
General definitions
1. Unless the context gives rise to different, have in the application
by this agreement the following expressions the following meaning:
(a)) "the Republic of Belarus" refers to the area that constitutes
The Republic of Belarus's territory in accordance with
international law and in which the Republic of Belarus ' tax legislation
applied;
b) "Sweden" Sweden refers to Konunariket and include, when
the expression is used in the geographical sense, the territory of Sweden,
Sweden's territorial sea and other maritime areas over which the
Sweden, in conformity with international law, exercises
suveränta rights or jurisdiction;
(c)) "a Contracting State" and "the other Contracting
the State "refers to the Republic of Belarus and Sweden depending
on the context;
d) "person" includes natural persons, companies and other
personal association;
e) "company" refers to a limited liability company or other legal entity
with unlimited or limited liability for the shareholders, or
other association at income tax treated
as a legal entity;
f) "enterprise of a Contracting State" and "enterprise of the other
Contracting State "refers to the business carried on by the person
resident in one Contracting State and company
conducted by the resident of the other Contracting
the State;
g) "international traffic" refers to transport by ship or
aircraft used by enterprises of a Contracting State
except when the ship or aircraft are used exclusively between
places in the other Contracting State;
h) "national" refers to:
1) natural person has other guardian is already in a Contracting
State,
2) legal persons, partnerships and other associations
incorporated under the legislation of a
Contracting State;
in) "competent authority" refers to:
1) in the Republic of Belarus, the Ministry of Finance of the Republic of
Belarus or its authorised representative,
2) in Sweden, the Minister of finance or his authorised representative
or authority to whom be entrusted to be competent
authority for the purposes of this agreement.
2. Where a Contracting State applies, unless the contract is considered
no context, causing the other, each expression that does not
defined in this agreement have the meaning the term has
According to the State in respect of such taxes on
the agreement shall apply.
Article 4
Resident
1. for the purposes of this agreement, the term "person with
resident in one Contracting State "person under
the laws of that State, is liable to tax there because of
domicile, place of incorporation, residence, place of
management or other similar circumstances, however,
to
(a)) the term does not include a person who is liable to tax in
This State only of income from sources in that State, and
b) in the case of handelsboag and estate, inberiper expression
such a person only to the extent that the income is taxable
in this State in the same way as income acquired by
a resident there, either with trading company or
the estate, or of its members.
2. where by reason of the provisions of paragraph 1 an individual
is a resident of both Contracting States, is determined his
resident in the following ways:
a) he shall be deemed to have established in the State where he has a home
permanently available to him. If he has a
such property in both States, he shall be deemed to be domiciled in the
State with which his personal and economic relations
are strongest (Centre of life interests);
(b)) if it cannot be settled in the State he has Center for
their living interests or if he is not in any State
has a permanent home available to him;
He is considered to be resident in the State in which he habitually
vistas;
(c)) if he usually resides in both States, or if he
not reside permanently in any of them, he shall be deemed to have
a resident of the State of which he is a national;
d) if he is a national of both States, or if he does not
is a national of any of them, the competent authorities
in Contracting States to settle the question by mutual
agreement.
3. where by reason of the provisions of paragraph 1 a person other
is a natural person is a resident of both Contracting States,
the competent authorities shall seek to determine the query by
mutual agreement.
Article 5
Permanent establishment
1. for the purposes of this agreement refers to the expression
"permanent establishment" a fixed place of business,
from which a business is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
a) place of business management,
b) branch,
c) offices,
d) factory,
e) workshop,
f) mine, an oil or gas well, a quarry or any other place of
the extraction of natural resources,
g) building which is used for the sale of goods, and
h) site for building, construction, Assembly or
installation activities, but only if the operation is in progress
during a period of more than twelve months.
3. Notwithstanding the preceding provisions of this article
considered the expression "permanent establishment" shall not include:
(a)) the use of facilities solely for storage,
exhibition or disclosure of company-owned goods,
b) possession of a företagt of stock exclusively
for storage, exhibition or distribution,
(c) holding of a company belonging) inventories
exclusively for processing or modification by any other
corporate 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 enterprise carrying on other activities of the
preparatory or auxiliary nature,
f) holding of a fixed place of business
solely in order to combine the activities set out in
points a to e, provided that the entire business
conducted from a fixed place of business
because of this combination is of a preparatory or
Deputy art.
4. If a person who is not such an independent representative
at which point 5 shall apply-is active in the second
Contracting State, and in the first-mentioned Contracting
the State has and which regularly uses full power to stop
agreement of the company name, this company-notwithstanding
the provisions of paragraphs 1 and 2 to have a permanent establishment in
This State in respect of each activity which that person
conduct is limited to that specified in paragraph 3 and
as if it were performed from a fixed place of
business activities in a permanent establishment under the provisions of
that paragraph.
5. Enterprises of a Contracting State are not considered to have fixed
establishment situated in the other Contracting State only on the
because that company conducts business in this
State through the intermediary of brokers, Commissioner or other
independent representative, provided that such person
in doing so, conducts its usual business.
6. the fact that a company resident in a
Contracting State controls or is controlled by a
a company resident in the other Contracting State, or
a company which carries on business in that other State
(either from a permanent establishment or otherwise),
not in and of itself to constitute either company a permanent establishment
for the other.
Article 6
Income from immovable property
1. income, as a person resident in one Contracting State
acquires immovable property (in that included income of
agriculture or forestry) situated in the other Contracting
the State, may be taxed in that other State.
2. The term "immovable property" refers to land and buildings.
The term also includes accessory to immovable property, live
and kill the equipment in agriculture and forestry, rights to
the provisions of civil law relating to immovable property apply,
tenancies of immovable property and rights to changing
or fixed remuneration for the use of, or the right to
use mineral occurrence, source or another natural resource. Ship,
boats and aircraft is not considered to be real property.
3. the provisions of paragraph 1 shall apply to income
acquired by immediately use, through rental
or other use of the immovable property.
4. the provisions of paragraphs 1 and 3 shall also apply
income from immovable property which causes businesses and on income from
immovable property used for the independent professional practice.
Article 7
Income from operating
1. the Income of an enterprise of a Contracting State
acquire, shall be taxable only in that State unless the
the company carries on business in the other Contracting
the State of the permanent establishment situated there. About företagetbedriver
operating on just now, get your company into taxation in
the other State but only so much thereof as is
attributable to that permanent establishment.
2. enterprises of a Contracting State carries on business in the
other Contracting State from which permanent
establishment is assigned, unless the provisions of paragraph 3
causing the other, in either Contracting State to the
permanent establishment the income that it can be assumed that
establishment would have acquired if it were a standalone
companies that operated out of the same or similar
battles over the same or similar conditions and independently
terminated business with the undertaking to which the establishment belongs.
3. In determining permanent establishment income permitted
deduction for expenses incurred for the permanent establishment,
hereunder included expenses for the company's management and
General management, whether utgiftera arose in the
State in which the permanent establishment is situated or elsewhere.
4. To the extent that the income attributable to a permanent establishment usually in a
Contracting State be determined on the basis of a distribution
of the company's entire income of the various components of the
the company, prevent the provisions of paragraph 2 not in
This Contracting State taxable income
is determined by such a procedure. The allocation method
used shall be such that the result is consistent
with the principles set out in this article.
5. income not attributable to a permanent establishment by reason only of the
the reason to purchase goods through the permanent establishment
merchandise for the enterprise.
6. for the purposes of the preceding paragraphs, income is determined
as is attributable to that permanent establishment by the same
procedure from year to year, unless good and sufficient
reasons causing the other.
7. Included in income by operating revenue processed
especially in other articles of this agreement, concerned
the provisions of these articles of the rules contained in this
article.
Article 8
Sea and air transport
1. income, which is being acquired by an enterprise of a Contracting
State through the use of the ship or aircraft in
international traffic, be taxable only in that State.
2. the provisions of paragraph 1 apply to the income
acquired by the air transport Consortium Scandinavian Airlines
System (SAS) only in respect of that part of the income that
corresponds to the percentage of the Consortium held by AB
Aerotransport (ABA), the Swedish partner of Scandinavian
Scandinavian Airlines System (SAS).
3. the provisions of paragraph 1 shall also apply to income
acquired through participation in a joint venture or
international operating agency.
Article 9
Companies with associated enterprises
1. In cases where the
a) an enterprise of a Contracting State, either directly or indirectly
participate in the management or control of an undertaking within the
other Contracting State or own part in this business
capital, or
(b)) the same person participates directly or indirectly in the management,
or the control of a company of a Contracting
State as an enterprise of the other Contracting State
or owns part of both of these corporate capital, observed the following.
If between businesses in terms of trade relations or
financial relations agreed upon or prescribed conditions,
different from those that would have avalats between the
independent companies, receives all the income, without
such conditions would have been one company but
that is because of the conditions in question are not added in this
companies, included in this corporate income and taxed
in accordance therewith.
2. where a Contracting State includes in the income of
a company in that State and in accordance therewith
tax income as a business in the other Contracting
the State taxed for in that other State, and it thus
ancillary income is such as would have been
the company in the first State of the conditions
agreed between the enterprises had been those that would
have been agreed between independent companies,
the other State conduct the proper adjustment of the
the amount of tax levied on income in this State.
When such adjustments are complied with the other provisions of this
Agreement and the competent authorities of the Contracting
States are in talks with each other when necessary.
Article 10
Dividend
1. Dividends paid by a company resident in one Contracting State
to a resident of the other Contracting State
may be taxed in that other State.
2. Dividends may be taxed in the
Contracting State of which the company paying the dividend has
the resident, in accordance with the laws of that State, but if the
the recipient is entitled to the dividend tax may not
exceed:
a) 5 per cent of the gross amount of the dividends, if the
entitled to dividends is a company (with the exception of
trading company), which directly holds at least 30 percent of the
paying the company's capital;
b) 10 per cent of the gross amount of the dividends in all other cases.
Notwithstanding the provisions of subparagraph (a)) and (b)), such
dividends shall be taxable only in the Contracting State in which the
the beneficial owner of the dividends is a resident of
entitled to dividends is a company (with the exception of
trading companies) which directly holds 100% of the
paying the capital but only to the extent
the profit of which the dividends are paid is derived from
industrial activities or manufacture or from
Agriculture, forestry, fisheries or tourism (including
restaurant and hotel business). The provisions of this
paragraph shall not, however, apply if the profit of the
dividends paid have been exempted from taxation
in the second avtalssluande the State.
The provisions of this paragraph shall not affect the company's
taxation of the profits of which the dividends are paid.
3. The term "dividends" is understood in this article income
of shares or other rights, not being debt,
with the right to share in profits, as well as income from other investments
the company, which under the law of the State in which the distributing
company is resident for tax purposes shall be treated in the same
as income from shares.
4. the provisions of paragraphs 1 and 2 shall not apply,
the beneficial owner of the dividends is a resident of a
Contracting State, carries on business in the other
Contracting State, where the company paying the dividends
residence, from where the permanent establishment situated or exercises
independent professional activities in the other State from where
located permanent device, and the proportion due to
out of which the dividends are paid possesses genuine link with
the permanent establishment or the permanent devices. In
in such cases the provisions of article 7 and
Article 14.
5. If the company resident in one Contracting State acquires
income from the other Contracting State, the latter may
other State cannot tax the dividend that the company pays, but
to the extent that the dividend is paid to a resident of
that other State or insofar as the amount due
the dividend will be paid owns real connection with
permanent establishment or permanent device of this second
State, nor to tax the company's undistributed profits,
Although the dividend or the undistributed profit completely
or partly consist of income generated in this
other State.
Article 11
Interest rate
1. interest, stemming from a Contracting State and which
paid to a resident of the other Contracting
the State, may be taxed in that other State.
2. interest may be taxed in the Contracting
State from which it is derived, under the laws of this
State, but if the recipient is entitled to the interest, the tax
not exceed 5 per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2, interest shall
shall be taxable only in the Contracting State in which the recipient
of the interest is a resident if one of the following conditions
is met:
(a)) the payer or the recipient of the interest in the Contracting
the State itself, any of its bodies governed by public law, political
subdivisions or local authority or central bank
in a Contracting State;
b) the interest is paid on the basis of loans approved by the Government
in the agreement the final State where the payer of the interest has
resident;
c) the interest is paid on the basis of loans granted or
guaranteed by a financial institution of public law
nature designed to promote exports or development during the
condition of credit is granted at particularly advantageous
terms and conditions;
d) the interest is paid on the basis of the loan granted by a bank
If the purpose of the loan is to promote exports or development
in the other Contracting State;
e) the interest is paid by an enterprise of the other Contracting
the State due to interest the recipient's credit sales
of goods or industrial, commercial or scientific
equipment.
4. The term "interest" for the purposes of this article the income of
each kind of claim secured by either the
mortgage on immovable property or not, and whether it involves
right to share in the debtor's profits or not. The expression
referring to special income from securities, issued by
State, and income from bonds or debentures, including
included premiums and profits relating to
such securities, bonds or debentures;
Penalty for late payment is not considered as interest
for the purposes of this article.
5. the provisions of paragraphs 1 and 2 shall not apply if
the interest rate is a resident of a Contracting
State and carries on business in the other Contracting State,
from which the interest arises, from where the permanent establishment situated
or exercising independent professional activity in this second
State where located permanent device, as well as the
the claim in respect of which the interest is paid possesses genuine link
with the permanent establishment or the permanent devices.
In such cases, apply the provisions of article 7 and
Article 14.
6. interest shall be deemed to arise from a Contracting State if
the payer is that State itself, a political subdivision,
local authority or resident of that State.
If, however, the person paying the interest, whether he
domiciled in a Contracting State or not, in a
Contracting State has a permanent establishment or a permanent
device in connection with which the liability arose
for which the interest is paid, and the interest rate charged to the fixed
establishment or permanent device, are considered to
rate stem from the State in which the permanent establishment or
the device is permanently.
7. where by reason of a special relationship between the payer
and the beneficial owner of the interest or between both of them and
other person the amount of the interest, having regard to the
the claim in respect of which the interest is paid exceeds the amount
which would have been agreed between the payer and the
is entitled to the interest on such relationships do not exist,
the provisions of this article shall apply only to the latter
amount. In such case, the excess amount is taxed according to the
the law of each Contracting State in accordance with
the other provisions of this agreement.
Article 12
Roalty
1. Royalty, as derived from a Contracting State and which
paid to a resident of the other Contracting
the State, may be taxed in that other State.
2. Royalties may be taxed in the Contracting
State from which it originates, according to the laws of that State,
But if the recipient is entitled to receive royalties, the tax is not
exceed:
a) 3 per cent of the gross amount of royalties relating to royaltyns
compensation for the use of, or the right to use, any patent,
secret recipe or secret manufacturing process or for
information concerning industrial, commercial
or scientific nature;
b) 5 per cent of the gross amount of royalties relating to royaltyns
compensation for the use of, or the right to use,
commercial or scientific equipment; and
c) 10 per cent of the gross amount of the royaltyns in other cases.
3. The term "royalties" in this article each
kind of payment that is received as compensation for
the use of, or the right to use, copyright
to the literary, artistic or scientific work, herein
including cinema film and video or tape for radio or
television broadcasting, any patent, trade mark, pattern or
model, plan, secret formula or secret manufacturing method
as well as for the use of, or the right to use,
industrial, commercial or scientific devices or
for information concerning industrial, commercial
or scientific nature.
4. The provisions of paragraphs 1 and 2 shall not apply if the
who is entitled to the royalty is a resident of a Contracting State
and carries on business in the other contracting state, from
the royalties derived from the permanent establishment situated there
or exercising independent professional activity in this second
State where located permanent device, as well as the
right or property in query aom which royalties are paid
owns truly connected with the permanent establishment or the
permanent device. In such a case be applied
the provisions of article 7 or article 14.
5. Royalties shall be deemed to arise from a Contracting State if
the payer is that State itself, a political subdivision,
local authority or a resident of that State.
If, however, the person paying the royalties, whether
He is domiciled in a Contracting State or not, in a
Contracting State has a permanent establishment or a permanent
device in connection with which the obligation to pay
the royalty arises, and the royalty charged to the fixed
establishment or permanent device, are considered to
royalties derived from the State in which the permanent establishment
or the statigvarande devices are available.
6. where by reason of a special relationship between the payer
and the person entitled to the royalties or between both of them
and the other person the amount of the royalties, having regard to the
usage, the correct or the information for which the royalty
paid, exceeds the amount which would have been avtalts between
the payer and the beneficial owner of royalties if such
relations do not exist, the provisions of this
article only at the latter amount. In such a case be taxed
excess amounts in accordance with lagtiftningen in each
Contracting State in compliance with the other provisions
in this agreement.
7. The Republic of Belarus in a
double taxation with a third State, which, on 1 July 1993,
a member of the Organization for economic cooperation and
Development (OECD), överskommelser to exempt such
royalties referred to in paragraph 2 (a)) and derived from
The Republic of Belarus from Belarusian tax or to limit the
the tax rate specified in the said paragraph shall
the exemption or reduced rate be applied automatically
as if this was provided for in paragraph 2 (a)) of this article.
Article 13
Capital gain
1. Profit, as a person resident in one Contracting State
acquires from the alienation of such immovable property
referred to in article 6 and situated in the other
Contracting State, may be taxed in that other State.
2. Gains from the alienation of movable property, constituting
part of the business assets of the permanent establishment, which is a
enterprises of a Contracting State has in the other
Contracting State or of movable property, attributable to
permanent device to exercise independent
professional activities, as a resident of a Contracting
State has in the other Contracting State, may be taxed
in that other State. The same applies to profit due to
the transfer of such a permanent establishment (alone or
together with the whole enterprise) or of such a permanent
device.
3. Profit as a resident of a Contracting State
acquires from the alienation of ships or aircraft
used in international traffic or from movable property
is attributable to the use of such ship or
aircraft, beskatttas only in that State.
The provisions of this paragraph apply to profit
acquired by the Swedish, Danish and Norwegian
the air transport Consortium Scandinavian Airlines System (SAS) but
only in the case of the part of the profits as corresponds to the
share in the consortium which is held by AB Aerotransport (ABA),
the Swedish part owner in Systenm Scandinatian Airlines (SAS).
4. Gains from the alienation of property other than such
referred to in paragraphs 1, 2 and 3 shall be taxable only in the Contracting
State of which the alienator is a resident.
5. Gain due to the sale of shares or other
rights in a company resident in one of the Contracting
States that is acquired by an individual who has had
a resident of this State and a resident of the other Contracting
the State must-notwithstanding the provisions of paragraph 4
taxed in the first-mentioned Contracting State if the disposal
of shares or rights occur at some point
during the 10 years immediately after the person
ceased to be resident in that State.
Article 14
Independent professional activities
1. income, as a physical person resident in a
Contracting State acquires through the exercise of profession
or other independent activities, shall be taxable only in
This state if he isn't in the other Contracting State
have a permanent device which are regularly available to the
his disposal to pursue the activity. If he has a
such a permanent device, the income is taxed in the
the other State but only so much of them as is
due to this permanent device.
2. The expression "liberal profession" includes especially independent
scientific, literary and artistic specific needs,
educational and teaching activities and such
independent operations as läkrare, lawyer, engineer,
Architect, dentist and an accountant.
Article 15
Single service
1. the provisions of articles 16, 18 and 19
causing the other, taxable wages and other similar remuneration
as a resident of a Contracting State carries on
because of employment only in that State unless the work
performed in the other Contracting State. If the work is done
in that other State, receives compensation earned for work
be taxed there.
2. Notwithstanding the provisions of paragraph 1 shall be taxable
compensation, as a person resident in one Contracting State
receipt for work performed in the other Contracting
State, only in the first-mentioned State if
a) recipient residing in the other State during the period or
time periods that in total not exceeding 183 days in the
a 12-month period, and
b) the remuneration is paid by the employer who is not domiciled
in the other State or on his behalf, and
c) compensation does not affect the permanent establishment or habitual
device which the employer has in the other State.
3. Notwithstanding the preceding provisions of this article
remuneration for work performed on board the ship or
aircraft, used in international traffic by a
enterprises of a Contracting State, be taxed in that State. If
resident in Sweden receives income from work,
which is performed on board an aircraft which is used in
international traffic by the air transport Consortium Scandinavian
Scandinavian Airlines System (SAS), income is taxed only in the
Sweden.
Article 16
Directors ' fees
Directors ' fees and other similar remuneration, as a person
resident in one Contracting State receives as
Member of the Board of Directors in companies established in other
Contracting State, may be taxed in that other State.
Article 17
Artists and athletes
1. Notwithstanding the provisions of articles 14 and 15
get income, as a resident of a Contracting
State acquires by their personal activities in the other
Contracting State in his capacity as a performer, such as theatre-
or movie actor, radio or television artist, or
musician or athlete, be taxed in that other
State.
2. In cases where the income through personal activities, artist
or athlete exercised in that capacity, not become the property of
the artist or sportsman himself but to another person,
This income, notwithstanding the provisions of articles
7, 14 and 15, be taxed in the Contracting State in which the
the artist or athlete exercising activities.
Article 18
Pensions, annuities and similar payments
1. Except where the provisions of article 19 paragraph 2 leads
others receive pension and other similar remuneration, payment
According to the social security legislation and annuities, which
derived from a Contracting State and paid to the person
resident in the other Contracting State, be taxable
in the first State.
2. The term "annuity" is understood in this article a
fixed the amount paid periodically to established
times during a person's lifetime or in specified or
ascertainable period of time, and that is due to the commitment
to enforce these payments as compensation for however
fully corresponding consideration in money or penningars value.
Article 19
Public service
1. a) Compensation (except for retirement), paid
of a Contracting State, its political
subdivisions or local authorities to physical
person as a result of work performed in this State, political
underavdelningars or local authority service,
shall be taxable only in that State.
b However, such remuneration shall be taxable only) in the
Contracting State in which the natural person's domicile,
If the work is performed in this State, and the person in question:
1) is a national of that State, or
2) were not allowed to live in this State solely to ufföra
the work.
2. a) Pensions, paid by, or out of funds created
by, a Contracting State, its political subdivisions
or local authorities to natural person because of work
performed in this State, its political underavdelningars
or local government service, be taxable only in that
State.
b) Such pension (except for pension paid
According to the social security legislation) are taxed, however,
only in the other Contracting State if the person
ask the resident and is a national of that State.
3. the provisions of articles 15, 16 and 18 shall apply to
compensation and pension payable by reason of work
performed in connection with movement that bedeivs of a
Contracting State, one of its oolitiska subdivisions
or local authorities.
Article 20
Students
A student or business trainee who is, or immediately
before visiting a Contracting State a resident of the
other Contracting State and who is staying in the former
State exclusively for their education or training,
beskatttas is not in this State for the amount that he receives for
subsistence, their education or training, in
condition that the amounts derived from sources outside this
State.
Article 21
Other income
1. income as a resident of a Contracting State
acquires and which are not dealt with in the foregoing articles
of this agreement, shall be taxable only in that State, regardless of
where the income is derived.
2. the provisions of paragraph 1 shall not apply to income, with
excluding income from immovable property referred to in article
6 paragraph 2, if the recipient of the income is resident in a
Contracting State, carries on business in the other
Contracting State from where the permanent establishment situated or
exercising independent professional activities in the other State
from there located a permanent device, as well as the
right or property in respect of which the income
paid owns truly connected with the permanent establishment
or the permanent devices. In such a case be applied
the provisions of article 7 or article 14.
Article 22
The Elimination of double taxation
1. in the case of the Republic of Belarus shall double taxation
be avoided in the following manner:
If a resident of the Republic of Belarus acquires
income in accordance with the provisions of this agreement may be taxed
in Sweden, the Republic of Belarus from Belarusian tax
on income set off an amount equal to the income tax
paid in Sweden on the income.
2. in the case of Sweden, double taxation shall be avoided
in the following ways:
a) where a resident of Sweden receives income that
According to the Belarusian legislation and in accordance with the provisions
in this agreement, may be taxed in the Republic of Belarus, shall
Sweden-having regard to the provisions in Swedish
legislation relating to the deduction of foreign taxes (even in
the version in the future can get through to change without
the general principle as stated this change)-from the Swedish
tax on income set off an amount equal to the
Belarusian tax paid on income.
b) where a resident of Sweden receives income, which
in accordance with the provisions of article 19 shall be taxable only in
The Republic of Belarus, Sweden-in determining
Swedish progressive tax-take account of such income.
c) for the purposes of (a)) above shall the Belarusian treasure
on the immovable property referred to in article 2, paragraph 1 (a)) shall be considered as
an income tax.
d) Notwithstanding the provisions of subparagraph (a)) in this paragraph is
dividends from companies established in the Republic of Belarus
to companies established in Sweden exempt from Swedish
tax according to the provisions of Swedish law on tax exemptions
for dividends received by Swedish companies by subsidiaries
abroad.
e) for the purposes of (a)) in this paragraph is considered "the Belarusian
tax paid "include Belarusian tax that would have
paid if not time limited exemption or reduction
of tax granted under provisions for tax breaks in
Belarusian legislation intended to promote economic development
to the extent that such exemption or reduction granted for
profits from industrial activities or
manufacturing activities or from agriculture, forestry,
fishing or tourism (restaurant and hotel business in that
included), provided that the business has
conducted in the Republic of Belarus. For the purposes of d) in
This paragraph a tax of 15 per cent calculated on a
Swedish tax base shall be deemed to have been paid in respect of
the said activities, provided that the conditions
as stated in the previous sentence are met.
f) the provisions of paragraph e) applies only in respect of the
first five years during which this Agreement shall apply. This
period may be extended by mutual agreement
between the competent authorities.
3. Notwithstanding other provisions of this agreement, if
a) company resident in one Contracting State is mainly
acquires its income from other States
1) from activities such as banking, maritime, financial or
insurance activities, or
2) by head office, the coordination centre or
similar entity providing administrative or
other services to a group of golag who carries on business
mainly in other States, and
b) such income unless the application is made by the
method for avoidance of double taxation, which normally
applied by that State, be taxed significantly lower under
the State than income of similar activities
carried out within this State or income from operations
who headquarters, coordination centre or similar device
providing administrative or other services to the
a group of companies, which carries on business in that State,
paragraph 2 e) of this article and other provisions
in this agreement which allows exceptions from taxation or
reduction of the tax does not apply to income that such a company
acquires nor on dividend paid by such
companies.
Article 23
Prohibition of discrimination
1. nationals of a Contracting State shall not, in the
other Contracting State be subject to taxation or
related requirements are of a different kind or
more burdensome than the taxation and related
requirements as nationals of that other State in the same
conditions are or may be subject to. Notwithstanding the
the provisions of article 1 shall apply this provision also
the person who is not domiciled in a Contracting State, or
in both Contracting States.
2. the taxation on a permanent establishment which businesses in a
Contracting State has in the other Contracting State,
in that other State shall not be less favourable than
taxation of the company in the other State, that carries
activities of the same kind. This provision is considered to
does not entail the obligation of a Contracting State to
allow personal medhemvist in the other Contracting
State to admit the person as a resident of the other Contracting
the State such personal deduction for tax purposes, such
the exemption or reduction on the basis of marital status
or dependent on family, which allowed a person with
live in their own State.
3. Except where the provisions of article 9, paragraph 1,
paragraph 7 of article 11 or paragraph 6 of article 12 apply, interest,
royalty and other betaltning from the company in a Contracting
State to a resident of the other Contracting
State tax deductible in determining taxable
the income of such company on the same terms as payment to
resident of this first State. In the same way
is the debt as a company of a Contracting State has to
a resident of the other Contracting State
deductible in determining such business
taxable assets on the same terms as debt
to a resident of the first State.
4. Enterprises of a Contracting State, the capital of which is wholly or
partly owned or controlled, directly or indirectly, by a
or more persons resident in the other Contracting
the State shall not be subjected in the first State for
taxation or related requirements as other
similar businesses in the first State are or may be
subject to.
5. Notwithstanding the provisions of article 2 shall be applied
the provisions of this article on the taxes of every kind and
nature.
Article 24
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 of this agreement, he may, without prejudice to
his right to make use of the remedies contained in these
the internal legal order of States, submit the matter to the
competent authority of the Contracting State in which he has
domicile or, in the case of application of article 23
paragraph 1, in the Contracting State of which he is a national.
The matter shall be presented within three years from the date of
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 shall seek to resolve the matter by mutual
agreement with the competent authority of the other
Contracting State in order to avoid taxation which
contrary to the agreement. Agreement shall
be carried out without prejudice to the time limits of the Contracting
States ' internal legislation.
3. the competent authorities of the Contracting States
shall by mutual agreement determine search
difficulty or doubt arising in respect of
the interpretation or application of the agreement. They can also
deliberate in order to eliminate double taxation in cases
not covered by the agreement.
4. the competent authorities of the Contracting States
can enter into direct relations with each other in order to
agree in the cases specified in the preceding
points.
Article 25
Exchange of information
1. the competent authorities of the Contracting States
shall exchange such information as is necessary for
to apply the provisions of this agreement, or in the Contracting
States ' internal legislation concerning taxes
covered by the agreement insofar as the taxation under this
legislation not srider against the agreement. The exchange of information
is not restricted by article 1. Information as a
Contracting State received shall be treated as secret
in the same manner as information obtained under the
internal law of that State and have disclosed only for
persons or authorities (including courts
establishes, or collect or deal with prosecution
or problems concerning taxes covered by the agreement.
such persons or authorities shall use the
the information only for such purposes. They may disclose
the information in public court proceedings or in
domstolsavgäranden. The exchange of information shall
executed after the request for this in individual cases.
2. the provisions of paragraph 1 is not considered to entail the obligation
of a Contracting State to
a) take administrative measures derogating from the legislation
and administrative practices in force in that Contracting State, or
in the other Contracting State,
b) provide information that is not available under
legislation or the usual administrative practice in this
Contracting State or of the other Contracting State,
c) supply information which would disclose any trade secret,
industrial, commercial or professional secret, or in
trade used the process or information,
the surrender would be contrary to the General account
(ordre public).
Article 26
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
provisions of specific agreements apply
diplomatic representatives and consular officials.
Article 27
Date of entry into force
1. This agreement shall be ratified and the instruments of ratification documents
shall be exchanged as soon as possible.
2. the agreement shall enter into force thirty days after the exchange of
the ratification documents and these rules apply
on income that is acquired on 1 January of the year following
immediately following the year in which the agreement enters into force or later.
Article 28
Termination
This agreement will remain in force until terminated as a
Each Contracting State may, at the avtalsstulande State.
diplomatic channels, terminate the contract in writing by
notice to that effect at least six months before the expiry of
each calendar year. In the event of such termination ends
Agreement concerning income acquired the
1 January of the year immediately following the year in which the
the notification is submitted or later.
In witness whereof the undersigned, being
duly authorized, have signed this agreement.
That took place in Minsk on March 10, 1994 in Belarusian, Swedish
and English languages. In the event of dispute
in the interpretation, the English text shall prevail.
For the Government of the Kingdom of Sweden
Örjan Berner
For the Republic of Belarus Government
Vassili F. Nekrashevich
