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Sweden Clarifies Termination of Tax Treaties with Greece and Portugal

21 December 2021

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Treaty Development

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Sweden-Greece-Portugal

The Swedish tax authority has published two notices clarifying the termination of the 1961 income and capital tax treaty with Greece and the 2002 income tax treaty with Portugal. As previously reported, Sweden published the laws for the termination of the treaties in June 2021, with an effective date of 1 January 2022. Both notices clarify that the relevant provisions of the two treaties continue to apply to amounts paid before 1 January 2022. For amounts paid on or after 1 January 2022, domestic law will apply even if the income was earned before that date.