The UK-Sweden tax treaty, signed March 26, 2015, entered into force on December 20, 2015, HM Revenue and Customs announced January 13. The treaty replaces a tax treaty signed August 1983.

The treaty will take effect in both Sweden and the United Kingdom in respect of taxes withheld at source, for amounts paid or credited on or after January 1.

In Sweden, the agreement takes effect for other taxes on income, for taxes chargeable for any tax year beginning on or after January.

In the UK, the agreement takes effect in respect of income tax and capital gains tax, for any year of assessment beginning on or after April 6; and in respect of corporation tax, for any financial year beginning on or after April 1.

The WHT rate on dividends is 5% and reduced to 0% if the recipient is a company owning 10% of the capital of the payer. No WHT on royalties.


For full details read this PDF.