På skatteverket.se använder vi kakor (cookies) för att webbplatsen ska fungera på ett bra sätt för dig. Genom att surfa vidare godkänner du att vi använder kakor. Vad är kakor?
Other languages
- ...
- » Businesses and employers
- » Registering a Business
- » Non-established foreign businesses
- » Swedish withholding tax on dividends
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
S-171 94 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.
Kontakta oss
Hitta snabbt
Aktuellt
-
Så här påverkas du av brexit
Den 30 mars 2019 har Storbritannien för avsikt att lämna EU, det vill säga brexi...
-
Chatta med AI-roboten Skatti om deklarationen
Nästa vecka öppnar deklarationen och många har redan fått sin deklaration i den ...
-
Skatteträffar för revisorer
Nu drar våra skatteträffar igång! Boka din plats på en ort som passar dig.
Tillsammans gör vi samhället möjligt