The new income and capital tax treaty between Slovenia and Sweden entered into force on 26 December 2021. The treaty, signed 12 May 2021, replaces the 1980 tax treaty between Sweden and the former Yugoslavia as it applies with respect to Slovenia and Sweden. Taxes Covered The treaty covers Slovenian tax on income of legal persons, tax on income of individuals, and tax on property. It covers Swedish national income tax, withholding tax on dividends, income tax on non-residents, income tax on non-resident artistes and athletes, and municipal income tax. Residence If a person other than an individual is considered...