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.
ANNEX
ANNEX TO THE AGREEMENT BETWEEN THE FEDERAL REPUBLIC OF GERMANY AND THE KINGDOM OF SWEDEN CONCERNING THE AVOIDANCE OF DOUBLE TAXATION IN TAXES ON INCOME AND CAPITAL AND ON ESTATES AND GIFTS AND FOR THE PROVISION OF MUTUAL ASSISTANCE IN TAXES
Existing taxes to which this Agreement applies are:
- (1) In the Federal Republic of Germany:
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- (a) The income tax;
- (b) The corporate tax;
- (c) The capital tax;
- (d) The business tax;
- (e) The land tax;
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- The inheritance tax (gift tax);
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- (a) The taxes of chapter II and III;
- (b) The turnover tax;
- (c) The land acquisition tax;
- (d) The beverages tax;
- (e) The entertainment tax;
- (f) The motor vehicle tax;
- (g) The late payment charges, delinquency charges, interest and costs;
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- (2) In Sweden:
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- (a) The State income tax (including the coupon tax and the seamen's tax);
- (b) The State special income tax for taxpayers with limited liability;
- (c) The State special income tax for artistes with limited liability;
- (d) The community income tax;
- (e) The State capital tax;
- (f) The land tax;
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- The inheritance and gift tax;
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- (a) The taxes of chapters II and III;
- (b) The value added tax;
- (c) The tax on alienation of motor vehicles;
- (d) The tax on charter flights;
- (e) The road traffic tax;
- (f) The road traffic tax on particular vehicles not registered in Sweden;
- (g) The tax surcharges, late payment charges, delinquency charges, interest and costs.
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