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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 application “Repayment of Swedish withholding tax on dividends” should contain all the information asked for in the tax reclaim form. You should also attach the following to the application:

Certificates of deduction showing that the Swedish tax on dividends has been withheld. (If the payment of the dividends has been distributed by more than one bank all certificates shall be enclosed)
Certificate of residence
Power of Attorney, (if the claimant has a representative)

All reclaim forms, except from claimants with residency in Switzerland, should be sent to the following address:

Swedish Tax Agency/Kupongskatt
Box 6037
171 06 Solna
Sweden

Reclaim forms from claimants with residency in Switzerland shall be submitted to the Swiss tax office (zuständige kantonale Steuerverwaltung) in three identical copies.

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

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