The agreement between the Nordic countries on assistance in tax matters
as the Danish Government together with the Faroe Islands and Greenland
Government and the Finnish, Icelandic, Norwegian and Swedish Governments
signed on 7 december 1989, in the original wording of the texts
apply that law in this country. The agreement is drawn up in the Danish, Faroese,
Greenlandic language, Finnish, Icelandic, Norwegian and Swedish languages. In Swedish
language, there are two texts, one for Finland and one for Sweden. All
original texts shall have the same validity.
The text is written for the intake Sweden as an annex to this law.
The other texts are available from the State Department.
Transitional provisions
1990:226
This law shall enter into force on the day the Government determines and applies to
matters following the entry into force of the 7 december 1989
signed contract submitted to the competent authority of the
Contracting State to which the request was addressed.
Annex
Agreement
between the Nordic countries on assistance in tax matters
The Danish Government together with the Faroe Islands and Greenland
Government and the Finnish, Icelandic, Norwegian and Swedish Governments
Desiring to conclude an agreement on assistance in tax matters,
Noting that in respect of Faroe Islands and Greenland operation even in
relation to the rest of the matters covered by this agreement
belonging to the Faroe Islands and Greenland self-government skills,
have agreed as follows:
General provisions
Article 1
The Contracting States undertake to afford each other assistance
in tax matters under this agreement in respect of:
a) service of documents;
b) investigation in tax matters, such as the acquisition of declarations
or other data and exchange of information without special request
or after the preparation of the case,
(c)) the provision of tax forms and other
tax forms,
d) measures to avoid the preliminary tax is imposed in more than one
Contracting State
e) collection of the tax,
f) transfer of tax, and
g) recovery of taxes and ensuring payment of claims on the
tax.
Article 2
1. The currently outgoing taxes to which this agreement applies,
is:
(a)) in Denmark
1) the income tax to the State,
2) the municipal income tax,
3) on amtskommunala income tax,
4) the Special income tax,
5) the church tax;
6) dividend tax,
7) interest tax,
8) royalties tax,
9) taxes according to the kolväteskattelagen,
10) wealth tax to the State, and
11) nautical treasure;
(b)) in the Faroe Islands
1) tax to the country's coffers,
2) tax to the municipalities,
3) the church tax;
4) the tax on dividends, and
cat 5) royalties;
c) in Greenland
1) country's treasure,
2) the specific country tax,
3) municipal tax,
4) dividend tax,
5) the common municipal tax, and
6) taxes according to kolväteskattelagen;
d) in Finland
1) state income and property taxes,
2) municipal tax,
3) Church tax, and
4) withholding tax;
e) in Iceland
1) state income tax,
2) the municipal income tax, and
3) State property tax;
f) in Norway
1) income and wealth tax to the State,
2) income and wealth tax to
the municipalities,
3) income tax to counties,
4) the common tax to
tax distribution fund,
5) taxes according to the petroleum tax law,
6) fee to the State employee benefits
foreign artists, and
7) maritime treasure;
g) in Sweden
1) state income tax, including
seamen's tax and coupon tax,
2) allocation fee for certain public
performances,
3) replacement tax,
4) tax statutes,
5) profit-sharing the treasure,
6) the municipal income tax, and
7) State property tax;
h) in all the Contracting States
1) tax on inheritances and on gifts,
2) motor vehicle tax, to the extent specified in the
agreement in accordance with article 20;
3) VAT and other turnover taxes,
to the extent specified in the agreement
According to article 20,
4) excise duties, to the extent specified in the
agreement in accordance with article 20, and
5) social security contributions and other public
fees, to the extent specified in the
agreement in accordance with article 20.
2. With the tax equated advances on such tax and fee referred to in
paragraph 1 (a))-g).
3. the agreement shall apply also to the taxes of the same or substantially similar
kind, which accrue after the signing of the agreement in addition to, or in the
rather than for the currently outgoing taxes.
Article 3
Unless the context gives rise to different, have in the application of this
agreement the following expressions the following meaning:
(a)) the term "Contracting State" refers to Denmark, Finland, Iceland,
Norway and Sweden; for the purposes of this agreement includes the phrase
also in the Danish Kingdom self-governing Faroe Islands folk communities and
Greenland;
b) "competent authority" refers to
1) in Denmark: the Danish Ministry for fiscal affairs,
2) at the Faroe Islands Faroe Islands: ligningsråd,
3) Greenland: the tax Directorate,
4) in Finland: the Ministry of finance,
5) in Iceland: Ministry of finance,
6) in Norway: finance and tulldepartementet,
7) in Sweden: Ministry of finance,
or the authority in each of those States to which has been assigned to the
the said authorities operate under the contract, the place of questions;
c) "Nordic double taxation agreement" refers to the agreement of 12 september
1989 between the Nordic countries to avoid double taxation
with respect to taxes on income and on capital and the agreement of 12
September 1989 between Denmark, Finland, Iceland, Norway and Sweden for
to avoid double taxation with respect to taxes on inheritances and on gifts
as well as the corresponding agreement between the Nordic countries after the signing
of the present agreement in addition to or in place of these agreements.
Article 4
1. A Contracting State is obliged to leave the assistance referred to in article 1
in all tax matters, and in the case of all the tax claims
raised in the other Contracting State in accordance with its legislation,
as for the taxes, fees and charges covered by article 2.
2. Assistance may cover action not only against taxable but also
to the other who, under the law of the Contracting State to the
which the application is directed is obliged to provide assistance to
the tax authorities.
3. The request for assistance may be made only if the requested
the action cannot be taken in its own State without significant difficulties
and if the Contracting State making the request according to its own
legislation may, at the request of the Contracting State to which the
the petition directed to execute the corresponding assistance.
4. Request for assistance and an exchange of letters between the
Contracting States under this agreement is secured by a competent
authority in these States.
Article 5
1. Petitions and other documents in cases concerning Executive assistance
must be written in Danish, Norwegian or Swedish language or be
accompanied by a translation into one of these languages. With regard to the
cases, however, this only applies if the service request
the service of documents.
2. In the request for assistance shall set out the authority of the
primarily requested assistance and the name, profession or title, address,
date of birth and municipality of domicile and, if possible, place of work and
whereabouts in relation to the person concerned. The petition should
In addition, include an indication of other circumstances that may serve to
to identify this person.
Article 6
1. Request for assistance can be refused, if the Contracting State
of the assistance requested, consider this to be contrary to its
general interest.
2. in case of application of the provision in any of the Nordic
double taxation agreements are pending with the competent authority of the
agreement the final State in which assistance has been requested, this State
after consultation with the Contracting State requesting assistance
explain the request for assistance for the recovery of taxes.
Article 7
1. Withheld not request for assistance, it shall
Contracting State requesting assistance as soon as possible
be informed of the decision and the reasons for this.
2. Enforced official assistance, the Contracting State in which the
assistance requested as soon as possible, inform the other Contracting
the State of the results of assistance.
3. the notification under this article shall also specify such
circumstances that may be relevant for further actions in the
the tax case.
Article 8
Document issued or certified by the Court or
the managing authority of a Contracting State does not need to be legalized
to be used in tax case in the other Contracting State.
The same applies in the case of document already signed by officer
of the Court or the authority, if such a signature is sufficient
According to the legislation of the Contracting State, the Court or
the Agency belongs to.
Service of documents
Article 9
1. Service under this Agreement shall be in the order of
similar service is applied in accordance with the legislation or administrative
practice in the Contracting State in which service is requested.
Request for service of the document shall contain a short statement of the
a document's content.
2. If the Contracting State requesting notification so wish, can
the notification take place in specific form, to the extent that the requested procedure is
in accordance with the legislation of the Contracting State in which the
service is to be effected.
3. as proof of service shall apply either a dated and
Certified recognition of it, with which the service has been made, or a
certificate by the competent authority of the Contracting State in which the
the service requested, showing the form and time of service.
The acquisition of information, etc.
Article 10
1. Data shall be acquired in accordance with the law of the
Contracting State to which the request was addressed.
2. Request for acquisition of data, declined, on business,
manufacturing or trade secret would be disclosed on request
withheld.
Article 11
1. the competent authority of a Contracting State shall, to the extent that it can
on the basis of available monitoring data or equivalent
information, as soon as possible after the end of each calendar year, without
special request, submit to the competent authority in each of the other
Contracting States information in the field of in that State residents
natural persons or legal entities resident in respect of
a) dividends from limited companies and similar entities
(b)) interest on debentures and similar securities
c) balances with banks, savings banks and similar institutions
and the interest rates on such deposits,
d) possession of immovable property,
e) royalty and other periodic fee for the use of copyright,
patents, designs, trade mark, or other such right or property,
f) the salaries, allowances, pensions and annuities,
g) injury, insurance and other such remuneration received in
connection with the trade or business, and
h) other income or assets, to the extent agreed upon
thereupon in accordance with article 20.
2. the competent authority of a Contracting State shall ensure that
data, derived from the investigation in that State in the case concerning
tax and likely to be of interest to the other Contracting State,
as soon as are transmitted to the competent authority of that other State.
3. If, in the Contracting State in which the received data
It appears that the information is not equivalent to the actual conditions,
the competent authority of that State, as appropriate, inform the
the competent authority of the Contracting State
information about the relationship.
4. When the person resident in one Contracting State has died and left
real property in another Contracting State or assets invested in
movement where, the competent authority of the first State, so
soon the knowledge gained about the fact, notify the competent
authority of that other State.
Article 12
1. At the request of a Contracting State, two or more
States parties shall consult to determine the objects and
approach for simultaneous tax examinations. Each Contracting
State to decide if it wants to participate in particular simultaneous tax examination.
2. simultaneous tax investigation in paragraph 1 be understood an agreement
between two or more Contracting States, under which each
in his field make provision for a simultaneous examination of
tax conditions of a person of common or
complementary interest in order to exchange the relevant information
Thus emerges.
Article 13
1. representatives of authority in a Contracting State may in tax case
of significant interest to this state after the production of the
competent authority of that State be allowed to attend the investigation in
such a tax case in another Contracting State. The manufacture thereof
be examined by the competent authority of the other State, that as soon as
to notify the competent authority of the first State if its
decision. Successful request, specified in the notification of time and place
for the investigation, as well as the other information as deemed necessary for the
competent authority that made the request.
2. the Representatives referred to in paragraph 1 shall not take decisions on matters of
terms of investigation but can make proposals on such issues to
authority or officer to whom assigned to enforce the
the investigation. Decisions in respect of such a proposal will be made by the authority
or the official.
3. information obtained in the investigation referred to in paragraph 1 shall
be treated as secret and shall not be disclosed to other persons or
authorities, herein involved people serving at the courts and
other judicial authorities, other than those dealing with taxation, collection
or the collection of taxes referred to in this agreement or determines problems
or questions about prosecution in connection herewith.
4. Rejected the production referred to in paragraph 1, the provisions of
Article 7 paragraph 1 equivalent application.
Recovery of taxes
Article 14
1. Decisions on tax matters according to the law of a Contracting
State shall be chargeable in that State is to be recognised as shall be chargeable in other
Contracting State.
2. In matters concerning the time limit after which a tax claim cannot
executed, the law of the requesting State shall apply.
3. The recovery measures taken by the requested State, after
request for assistance and who, under the law of that State
defer or interrupt the period referred to in paragraph 2 shall also be
This effect of the application of the law of the requesting State.
The requested State shall inform the requesting State, in the case that
any such action is taken.
4. The authority which requests assistance for recovery
should the petition declares that the decision shall be chargeable and shall indicate the
time at which the right to tax fully or partially terminated due
the Statute of limitations. This authority shall be authenticated by
authority referred to in article 3.
Article 15
Have taxable or else referred to in article 4 paragraph 2 had died,
recovery does not occur with the amount exceeding the value of the assets of the
the estate. The nest is shifted, the heir or other who acquired
property on account of the death non recovered more than equal to
the value of the property at the time of the acquisition.
Article 16
1. the tax shall be collected pursuant to this agreement are enjoyed not in the
Contracting State in which such specific assistance requested
ranking as there can be for its own taxes.
2. In the case concerning the recovery of taxes pursuant to this Agreement shall measure
in order to initiate legal proceedings at the Court other than the
Administrative Court or bankruptcy proceedings are not taken in the
Contracting State in which the recovery sought, with less the
competent authority in that State after the preparation of the competent
authority of the Contracting State that made the request;
expressly consents to such action.
Article 17
1. Stop, before the case regarding the recovery of taxes pursuant to this agreement
been completed, the right to levy the tax, in whole or in part according to
the law of the Contracting State requesting assistance on
because of the repayment, reduction or elimination of taxation,
truncation or other reason, the competent authority of the
State as soon as possible, report the incident to the competent authority
in the other Contracting State.
2. the provisions of paragraph 1 shall also apply in cases where
deferment of payment of the tax is authorized.
Article 18
When the recovery under this Agreement effected in a Contracting State and
collected amount come the recovery authority in that State to handa, is
This State is liable vis-à-vis the Contracting State requesting
the recovery of the amount recovered.
Enforcement of payment for claims on tax
Article 19
1. The enforcement of payment of claims on the tax pursuant to this agreement
shall be made in accordance with the laws or administrative practices of the
Contracting State in which the enforcement requested. Such
enforcement can be done also if the claim is not fixed.
2. the claim Lapses on the tax, in whole or in part since the action for
enforcement under this agreement have been taken, the competent
authority of the Contracting State that made the request as soon as possible
possible report the incident to the competent authority of the other
Contracting State.
3. the provisions of articles 14 to 18 shall apply mutatis mutandis
also with regard to the enforcement of the payment of the claim on the payment of taxes in accordance with the
This agreement.
Specific provisions
Article 20
1. the competent authorities of the Contracting States may meet
Agreement for the implementation of the provisions of this agreement. They can
particular agree on Exchange of information under article 11 paragraph
1 h), if the minimum amount that the production on the recovery may be, if
assistance with respect to taxes and contributions according to article 2, paragraph 1
h) 2-5, on measures to avoid the preliminary tax is imposed in more than
a Contracting State, if the collection of the tax or the transfer of tax
and with regard to interest rates, costs, penalties and other similar
amounts paid in connection with taxation or debt collection agencies, if
determination of course for recalculation of amounts to be recovered, as well as
If the accounting treatment of amounts recovered.
2. where difficulties or doubts arise between two or more
Contracting States concerning the interpretation or application of
the agreement, the competent authorities of those States discuss for
to resolve the issue by special agreement. The result of the
such consultations must be promptly notified to the competent authorities of
the other Contracting States.
3. The competent authority of a Contracting State to
deliberations in the case referred to in paragraph 2, should take place between the competent
authorities of all the Contracting States, such
consultations take place at the request of that State.
4. If the application for assistance for the recovery of tax claims relating to
income that has been taxed in the other Contracting State than the requesting
assistance, and such double taxation has not been regulated in the agreement
for the avoidance of double taxation, the competent authority of the
requested State to take up the matter with the competent authority of the
requesting State in order to seek by mutual agreement
avoid the income taxed twice. Recovery of tax obligation can
suspended until such agreement has been reached.
Article 21
Regarding requests, information, data and other
messages, as under this agreement is received by a Contracting
State, applied the confidentiality provisions applicable under
the laws of that State.
Article 22
For assistance under this agreement, the Contracting State in which
requested assistance required replace cost only for such
proceedings in court other than administrative court or
bankruptcy proceedings in the other State arising from
assistance.
Article 23
This agreement does not apply to Svalbard and Jan Mayen and the Norwegian
possessions outside of Europe.
Article 24
1. This agreement shall enter into force on the thirtieth day after the then-all
States parties have informed the Danish Foreign Ministry, to
the agreement has been approved. The Danish Ministry of Foreign Affairs informs the
the other Contracting States on receipt of these messages and
about the time of the entry into force of the agreement.
2. Since the entry into force of this agreement, apply its provisions on
matters following the entry into force have submitted to the competent
authority of the Contracting State to which the request has
leveled.
3. the agreement on 9 november 1972 between Sweden, Denmark, Finland, Iceland
and Norway about assistance in tax matters, as amended, withdrawn
in force and applied the last time regarding matters before the
the entry into force of this agreement have been received by the competent
authority of the Contracting State to which the request has
leveled.
4. this agreement does not limit and are not limited by the agreement of 18
October 1979 between the Danish Government and the Greenland Government for
to avoid double taxation, etc., and the agreement under paragraph 20
in the annex to the latter agreement.
5. this agreement does not limit, and is not restricted by the provisions of
assistance in the agreement of 12 August 1986 between the Danish Government
and the Faroe Islands for the avoidance of double taxation, etc.
Article 25
A Contracting State may, not later than 30 June in any calendar year to say
the agreement by written notice to the Danish
the Ministry of Foreign Affairs, informing the other Contracting States if
receipt of such notice and if its contents. Has
the period of notice, the agreement ceases to apply in relations
between the State which implemented the termination and other Contracting
States at the end of the calendar year.
The original copy of this agreement deposited with the Danish
the Ministry of Foreign Affairs, which provides the other Contracting States
certified copies thereof.
In witness whereof, the duly accredited registrars
have signed this agreement.
Done at Copenhagen on 7 december 1989, in a single copy in the Danish, Dutch,
Faroese, Greenlandic, Finnish, Icelandic, Norwegian and Swedish languages,
taking on the Swedish language was issued two texts, one for Finland and a
for Sweden, each of these texts is equally authentic.
