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Sweden | CJEU rules Swedish withholding tax on dividends to foreign public pension funds is contrary to free movement of capital

|Tax Alerts, National/Federal Taxation, G ...|Sweden
Sweden

  • The Court of Justice of the European Union has held that Sweden's imposing withholding tax on dividends paid to foreign public pension funds, while allowing dividends to pass tax-exempt to Swedish public pension funds, is contrary to the free movement of capital.
  • Based on the decision, foreign public pension funds and state investors that have paid Swedish withholding tax will want to assess whethe…

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