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Swedish withholding tax on dividends

Dividend payments beneficially owned by non-residents are liable to a 30 percent non-resident withholding tax. Depending upon the customer's residency, however, it may be possible to reduce the rate of tax payable in accordance with the provisions of a double taxation treaty. Some approved international organizations, such as UN, may benefit exemptions from withholding tax on dividend payments in accordance with special Swedish legislation.

Withholding tax deductions effected during previous years for tax treaty customers may only be reclaimed by means of an official tax reclaim form, "Claim for repayment" SKV 3740. Also, all Swiss residents must claim repayment retrospectively, on form SKV 3742.

The tax reclaim form should contain the following information:

  • Name of beneficial owner
  • Registered address of beneficial owner
  • Name of the company that has paid the dividend
  • Number of shares held
  • Pay date of dividend
  • Dividend rate
  • Gross dividend amount
  • Withholding tax amount
  • Tax reclaim amount
  • Custody account number
  • Customers reference number
  • Certificate of residence

All reclaim forms should be sent to the following address:

Swedish Tax Agency
S-116 81 Stockholm
Sweden

For further information, please contact the Swedish Tax Agency, telephone number Int +46 8 564 851 60.

The Swedish withholding tax system
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