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5.5. Source Rules with Respect to Income Derived by Non-Residents

Dividends

Dividends received from companies that are incorporated and registered in Sweden and from foreign companies authorized to operate in Sweden are deemed Swedish sourced.

Interest

Interest paid by Swedish  residents to non-residents is deemed Swedish  sourced.

Royalties

Royalty fees paid for the use of intellectual property in Sweden are deemed Swedish sourced.

Rental Income

Rental income from property situated in Sweden is deemed Swedish sourced.

Service Fees

Service fees paid to a non-resident are deemed Swedish sourced if the services are rendered or used in Sweden.