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Sweden - Austria Tax Treaty (as amended through 2009 protocol) — Orbitax Tax Hub
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


[Taxes Covered]

(1) This Agreement shall apply to individuals and bodies corporate domiciled, within the meaning of Article 2, in the Kingdom of Sweden, in the Republic of Austria, or in both States.

(2) This Agreement shall apply to taxes on income and capital (including those levied as surtaxes) levied on behalf of the two States or their Lander, communes or associations of communes, irrespective of the manner in which such taxes are levied.

(3) The following shall be regarded as taxes on income and capital: all taxes levied on total income and total capital or parts thereof, including taxes on profits derived from the alienation of movable or immovable property and taxes on capital gains.

(4) The taxes to which this Agreement applies are, at the present time, the following:

  • (1) In the Kingdom of Sweden:
    • (a) the State income tax (den statliga inkomstskatten);
    • (b) the coupon tax (kupongskatten);
    • (c) the seamen's tax (sjömansskatten);
    • (d) the tax on distributed profits and the tax on undistributed profits (utskiftningsskatten och ersättningsskatten);
    • (e) the State capital tax (den statliga förmögenhetsskatten);
    • (f) the forestry tax (skogsvårdsavgiften);
    • (g) the general communal tax (den allmänna kommunalskatten);
    • (h) taxes on special advantages and privileges (bevillningsavgifterna for särskilda förmåner och rättigheter).
  • (2) In the Republic of Austria:
    • (a) the income tax (Einkommensteuer)(including the wages tax (Lohnsteuer) and the tax on income from capital (Kapitalertragsteuer));
    • (b) the corporation tax (Körperschaftsteuer)(including the tax on income from capital);
    • (c) the Capital tax (Vermögensteuer);
    • (d) the contribution from income for the promotion of residential building and for the equalization of family burdens (Beitrag vom Einkommen zur Förderung des Wohnbaues und für Zwecke des Familienlastenausgleiches);
    • (e) the tax on directors' fees (Aufsichtsratsabgabe);
    • (f) the business tax (Gewerbesteuer)(including the payroll tax (Lohnsummensteuer));
    • (g) the land tax (Grundsteuer).

(5) This Agreement shall also apply to any taxes of the same or of like nature which may in the future be levied in addition to or instead of the taxes now in effect. The chief financial authorities of the two States shall inform each other at the end of each year of any changes in their fiscal laws.

(6) The chief financial authorities of the two States shall settle by agreement any doubts which may arise as to the question which taxes are covered by this Agreement.

(7) The chief financial authorities referred to in this Agreement are, in the case of the Republic of Austria, the Federal Ministry of Finance, and in the case of the Kingdom of Sweden, the Ministry of Finance or the authority delegated to deal in its stead with questions relating to this Agreement.