The Riksdag has approved amendments to the tax convention between Sweden and Russia. The purpose of the tax convention is to avoid double taxation on income, and the proposed amendments mean, inter alia, that the convention can now be applied to wealth tax.
The amendments also apply to limitation on benefits regarding offshore income, dual residence, dividends and adjustment of income and capital gains. The new rules will start to apply from the date the Government decides.
The Riksdag also decided that the Ordinance on the double taxation treaty between Sweden and the Soviet Union will cease to apply on 30 April 2019.