On 26 July 2014, the income and capital tax treaty between Sweden and Georgia entered into force. The treaty was signed 6 November 2013, and is the first of its kind between the two countries.
Taxes Covered
The treaty covers Georgian profit tax, income tax and property tax, and covers the following Swedish taxes:
- National income tax (den statliga inkomstskatten)
- Withholding tax on dividends (kupongskatten)
- Income tax on nonresidents (den särskilda inkomstskatten för utomlands bosatta)
- In…