This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before 30 June in any calendar year following the fifth calendar year in which it enters into force, give written notice of termination to the other State through the diplomatic channel; in that event, the Agreement shall no longer apply in either State:

• (a) In the case of taxes on income, in respect of income accruing for periods from 1 January of the calendar year following the termination year, and in the case of taxes on capital in respect of taxes levied on capital assets held on or after 1 January of the calendar year following the termination year;
• (b) In the case of inheritance tax, in respect of the estates of persons deceased on or after 1 January following the termination year, and in respect of gifts made on or after 1 January of the aforementioned year;
• (c) In the case of acts of assistance undertaken on or after 1 January of the calendar year following the termination year.

DONE at Bonn on the fourteenth day of July 1992 in duplicate in the German and Swedish languages, both texts being equally authentic.

ON BEHALF OF THE KINGDOM OF SWEDEN:

TORSTEN ORN

ON BEHALF OF THE FEDERAL REPUBLIC OF GERMANY:

THEODOR WAIGEL

HARMUT HILLGENBERG