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Tax Treaty between Sweden and Georgia has Entered into Force

14 August 2014

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Treaty Development

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Sweden-Georgia

On 26 July 2014, the income and capital tax treaty between Sweden and Georgia entered into force. The treaty was signed 6 November 2013, and is the first of its kind between the two countries. Taxes Covered The treaty covers Georgian profit tax, income tax and property tax, and covers the following Swedish taxes: National income tax (den statliga inkomstskatten) Withholding tax on dividends (kupongskatten) Income tax on nonresidents (den särskilda inkomstskatten för utomlands bosatta) Income tax on nonresident artistes and athletes (den särskilda inkomstskatten för utomlands bosatta artister m.fl.) Municipal income tax (den kommunala inkomstskatten) Net wealth tax (den...