Sweden: tax treaties
Tax treaties and related documents between the UK and Sweden.
- From:
-
HM Revenue & Customs - Published
- 17 December 2013
- Last updated
-
30
7JuneApril20262022— See all updates
Documents
2021 Protocol to the 2015 UK-SwedenSweden-UK Double Taxation Convention — in force
HTML
ODT, 25.6 KB
This file is in an OpenDocument format
This file may not be suitable for users of assistive technology.
If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.
This file may not be suitable for users of assistive technology.
If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.
This file may not be suitable for users of assistive technology.
Details
Request an accessible format.
2026If UK-Swedenyou memorandumuse ofassistive understandingtechnology on(such arbitrationas undera Articlescreen 23reader) and need a
version of thethis Convention
Thedocument memorandumin ofa understandingmore onaccessible theformat, arbitrationplease processemail underdifferent.format@hmrc.gov.uk.
Please Articletell 23us ofwhat theformat Conventionyou wasneed. signedIt onwill 9help Juneus 2026.
if you say what assistive technology you use.
Details
2015 UK-Sweden Double Taxation Convention, as amended in 2021 — in force
This document consolidates both the:
- 2021 UK-Sweden Protocol to the 2015 Double Taxation Convention — in force
- 2015 Double Taxation Convention — in force
2021 UK-Sweden Protocol to the 2015 Double Taxation Convention — in force
The protocol to the double taxation convention was signed on 23 February 2021.
It entered into force on 30 December 2021.
The protocol takes effect in the United Kingdom from:
- 1 January 2022 for taxes withheld at source
- 1 April 2022 for Corporation Tax
- 6 April 2022 for Income Tax and Capital Gains Tax
The protocol takes effect in Sweden from:
- 1 January 2022 for taxes withheld at source
- 1 January 2022 for other taxes on income
2015 Double Taxation Convention
The double taxation convention entered into force on 20 December 2015:
It’s effective in the UK from:
- 1 January 2016 for taxes withheld at source
- 1 April 2016 for Corporation Tax
- 6 April 2016 for Income Tax and Capital Gains Tax
It is effective in Sweden from 1 January 2016 for:
- taxes withheld at source
- other taxes on income
1983 UK-SwedenSweden-UK Double Taxation Convention — terminated
The double taxation convention entered into force on 26 March 1964.
It’s effective in Sweden from 1 January 1985 and in the UK from:
- 1 April 1985 for Corporation Tax and development land tax
- 6 April 1985 for Income Tax and Capital Gains Tax
Updates to this page
Published 17 December 2013
Last updated 307 JuneApril 2026
—2022
+ show
Show all updates
-
-
The page has been updated to include the UK-Sweden memorandum of understanding on arbitration under Article 23 of the Convention Memorandum of Understanding (MOU).
The memorandum sets out detailed procedures for applying the arbitration provisions under Article 23 of the UK-Sweden Double Taxation Convention (2015, as amended 2021).
-
-
-
30 December 2021
The 2021 Protocol to the 2015 Sweden-UK Double Taxation Convention — in force has been added.
-
-
23 February 2021
Information about the 2021 Protocol to the 2015 Double Taxation Convention has been added.
-
-
17 December 2013
First published.
Sign up for emails or print this page
Update history
2026-06-30 07:50
The page has been updated to include the UK-Sweden memorandum of understanding on arbitration under Article 23 of the Convention Memorandum of Understanding (MOU).The memorandum sets out detailed procedures for applying the arbitration provisions under Article 23 of the UK-Sweden Double Taxation Convention (2015, as amended 2021).
2022-04-07 16:35
The document ‘2015 UK-Sweden Double Taxation Convention, as amended in 2021 – in force’ has been added. It consolidates both the ‘2021 UK-Sweden Protocol to the 2015 Double Taxation Convention – in force’ and the ‘2015 Double Taxation Convention – in force’.
2021 Protocol to the 2015 UK-SwedenSweden-UK Double Taxation Convention — in force
HTML
ODT, 25.6 KB
ODT, 25.6 KB
This file is in an OpenDocument format
This file may not be suitable for users of assistive technology.
This file may not be suitable for users of assistive technology.
This file may not be suitable for users of assistive technology.
Details
Request an accessible format.
2026If UK-Swedenyou memorandumuse ofassistive understandingtechnology on(such arbitrationas undera Articlescreen 23reader) and need a
version of thethis Convention
Thedocument memorandumin ofa understandingmore onaccessible theformat, arbitrationplease processemail underdifferent.format@hmrc.gov.uk.
Please Articletell 23us ofwhat theformat Conventionyou wasneed. signedIt onwill 9help Juneus 2026.
if you say what assistive technology you use.
This file may not be suitable for users of assistive technology.
Details
Request an accessible format.
2026If UK-Swedenyou memorandumuse ofassistive understandingtechnology on(such arbitrationas undera Articlescreen 23reader) and need a
version of thethis Convention
Thedocument memorandumin ofa understandingmore onaccessible theformat, arbitrationplease processemail underdifferent.format@hmrc.gov.uk.
Please Articletell 23us ofwhat theformat Conventionyou wasneed. signedIt onwill 9help Juneus 2026.
Details
2015 UK-Sweden Double Taxation Convention, as amended in 2021 — in force
This document consolidates both the:
- 2021 UK-Sweden Protocol to the 2015 Double Taxation Convention — in force
- 2015 Double Taxation Convention — in force
2021 UK-Sweden Protocol to the 2015 Double Taxation Convention — in force
The protocol to the double taxation convention was signed on 23 February 2021.
It entered into force on 30 December 2021.
The protocol takes effect in the United Kingdom from:
- 1 January 2022 for taxes withheld at source
- 1 April 2022 for Corporation Tax
- 6 April 2022 for Income Tax and Capital Gains Tax
The protocol takes effect in Sweden from:
- 1 January 2022 for taxes withheld at source
- 1 January 2022 for other taxes on income
2015 Double Taxation Convention
The double taxation convention entered into force on 20 December 2015:
It’s effective in the UK from:
- 1 January 2016 for taxes withheld at source
- 1 April 2016 for Corporation Tax
- 6 April 2016 for Income Tax and Capital Gains Tax
It is effective in Sweden from 1 January 2016 for:
- taxes withheld at source
- other taxes on income
1983 UK-SwedenSweden-UK Double Taxation Convention — terminated
The double taxation convention entered into force on 26 March 1964.
It’s effective in Sweden from 1 January 1985 and in the UK from:
- 1 April 1985 for Corporation Tax and development land tax
- 6 April 1985 for Income Tax and Capital Gains Tax
Updates to this page
Last updated 30
-
The page has been updated to include the UK-Sweden memorandum of understanding on arbitration under Article 23 of the Convention Memorandum of Understanding (MOU). The memorandum sets out detailed procedures for applying the arbitration provisions under Article 23 of the UK-Sweden Double Taxation Convention (2015, as amended 2021).
-
30 December 2021 The 2021 Protocol to the 2015 Sweden-UK Double Taxation Convention — in force has been added.
-
23 February 2021 Information about the 2021 Protocol to the 2015 Double Taxation Convention has been added.
-
17 December 2013 First published.
Sign up for emails or print this page
Update history
2026-06-30 07:50
The page has been updated to include the UK-Sweden memorandum of understanding on arbitration under Article 23 of the Convention Memorandum of Understanding (MOU).The memorandum sets out detailed procedures for applying the arbitration provisions under Article 23 of the UK-Sweden Double Taxation Convention (2015, as amended 2021).
2022-04-07 16:35
The document ‘2015 UK-Sweden Double Taxation Convention, as amended in 2021 – in force’ has been added. It consolidates both the ‘2021 UK-Sweden Protocol to the 2015 Double Taxation Convention – in force’ and the ‘2015 Double Taxation Convention – in force’.

