Accountancy in Sweden

>> Withholding Taxes in Sweden

Interest

Interest on loans is generally deductible and there is no withholding tax charged.

There exist certain restrictions on loans granted by affiliated parties.

Dividends

Dividends distributed to non-resident shareholders are subject to 30% withholding tax. Tax treaties in many cases relive or eliminate the withholding tax. In most cases, a refund is also possible.

Dividends from non-listed shares will normally be exempt from withholding tax.


Latest version updated 11th October 2017

Country Breakdown

9.903

Million

Population

kr

Swedish Krona

Currency

$ 511

Billion

GDP

447,435

km2