DT18076 - DT: Sweden: double taxation agreement, Article 27: Miscellaneous rules

(1) Where under any provision of this Convention income or chargeable gains are relieved from Swedish tax and, under the law in force in the United Kingdom, an individual, in respect of the said income or chargeable gains is subject to tax by reference to the amount thereof which is remitted to or received m the United Kingdom and not by reference to the full amount thereof, then the relief to be allowed under this Convention in Sweden shall apply only to so much of the income or chargeable gains as is remitted to or received in the United Kingdom.

(2) Where under the provisions of this Convention a resident of the United Kingdom is exempt or entitled to relief from Swedish tax, similar exemption or relief shall be applied to the undivided estate of a deceased person insofar as one or more of the beneficiaries is a resident of the United Kingdom.

(3) Swedish tax on the undivided estate of a deceased person shall, insofar as the income accrues to a beneficiary who is resident in the United Kingdom, be allowed as a credit under Article 22.

(4) Subject to the provisions of paragraph (6) of this Article, individuals who are residents of Sweden shall be entitled to the same personal allowances, reliefs and reductions for the purposes of United Kingdom taxation as British subjects not resident in the United Kingdom.

(5) Subject to the provisions of paragraph (6) of this Article, individuals who are residents of the United Kingdom shall be entitled to the same personal allowances, reliefs and reductions for the purposes of Swedish tax as Swedish nationals not resident in Sweden.

(6) Nothing in this Convention shall entitle an individual who is a resident of a Contracting State and whose income from the other Contracting State consists solely of dividends, interest or royalties (or solely of any combination thereof) to the personal allowances, reliefs and reductions of the kind referred to in this Article for the purposes of taxation in that other Contracting State.