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Germany - Sweden Tax Treaty (1992) — Orbitax Tax Hub
CHAPTER I - GENERAL PROVISIONS
CHAPTER II - TAXATION OF INCOME AN...
CHAPTER III - TAXATION OF ESTATES,...
CHAPTER IV - ASSISTANCE IN TAX MAT...
CHAPTER V - PROTECTION OF THE TAXP...
CHAPTER VI - SPECIAL PROVISIONS
CHAPTER VII - FINAL PROVISIONS
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.

ARTICLE 21

Other Income

(1) Items of income of a resident of a Contracting State, wherever arising, not dealt within the foregoing Articles of this Agreement shall be taxable only in that State.

(2) The provisions of paragraph (1) shall not apply to income as such arising from movable property if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.