Contents
1 § This chapter applies to legal persons. The provisions of 6 § second paragraph also apply to natural persons.
There are provisions for
- unlimited tax liability in 3-6 §§,
- limited tax 7-18 §§, and
- tax liability for the transferred periodic receipts 19 §.
I 6 a chapter. provides for a tax exemption for certain payments in the form of royalties and fees. In 7 Chapter. provides for a tax exemption for certain foundations, non-profit organizations, registered religious communities and other entities. Create (2004:614).
§ 2 Conditions for tax liability exists for
- co-owner of Swedish partnership and abroad delägarbeskattade legal persons in 5 get.,
- members of certain communities in 6 § second paragraph, and
- partner in foreign legal persons with lågbeskattade revenue 39 a chapter. Create (2003:1086).
Unlimited tax liability
Who is liable to tax
§ 3 Legal entities for tax purposes by virtue of its registration or, for registration has not been made, location of registered office or any other such circumstances should be considered as Swedish legal entities.
The meaning of unlimited charge
4 § A person who is fully taxable are taxable on their worldwide income in Sweden and from abroad.
Swedish investment funds
5 § Swedish investment fund is liable to income tax asset of the fund. Create (2004:66).
Communities
6 § Swedish legal entities formed under a constitution or a similar process to manage such a ground joint ownership or joint ownership control is a special tax assessment unit, taxable for samfällighetens income under 4 §.
Swedish legal entities formed under a constitution or in a similar way to managing other communities than those referred to in subsection, are not themselves liable. Revenue items and expense items allocated instead to the shareholder of the joint property unit by the amount of each shareholder equal to his share. Create (2000:1341).
Nonresidents
Which is not fiscally
§ 7 Foreign legal entities are not tax.
§ 8 The foreign legal person means a foreign company on, under the laws of the State in which the association belongs,
1. it may acquire rights and undertake obligations,
2. it may institute legal proceedings, and
3. individual members are not freely dispose of the company's body of assets.
Although the conditions under the first paragraph are not met, the provisions on foreign legal persons shall also apply to foreign companies which
1. operating on the non-life through such a general representation referred to in 1 Chapter. 12 § Law (1998:293) on Foreign Insurers and pension funds in Sweden, or
2. carries on pension business in Sweden by the same law provided for in 1. Create (2008:134).
9 § The provisions relating to foreign companies shall also apply to foreign states and foreign private soldier named.
I 4 Chapter. 3 § provides that the rules that apply to foreign companies to apply to certain estates. Create (2007:1419).
§ 10 Repealed by Act (2003:1086).
10 a § Foreign investment funds are not tax. Create (2004:66).
The implication of limited charge
§ 11 Anyone who has limited tax liability shall be liable for
1. Income from a permanent establishment or a property in Sweden,
2. Income due to a nutritional housing including access rights to a housing or part of a housing disposed in Sweden, and
3. income as dividends on shares in Swedish economic associations.
Compensation in the form of royalties or periodic basis charge for tangible or intangible property used to be regarded as income from a permanent establishment in Sweden, where the compensation comes from a business with a permanent establishment here.
A capital loss is deducted, if it is liable limited would be liable to a corresponding capital. Create (2007:1419).
§ 12 Foreign legal entities are not liable for the portion of revenue is as 11 § as members of the legal entity is liable for under 5 Chapter. 2 a § or 39 a chapter. 13 §. Create (2003:1086).
§ 13 Repealed by Act (2003:1086).
§ 14 Repealed by Act (2003:1086).
§ 15 Repealed by Act (2003:1086).
§ 16 Repealed by Act (2003:1086).
Foreign investment funds
16 a § Foreign investment funds are liable to income tax of
- property in Sweden, and
- assets attributable to that permanent establishment in Sweden and in the Fund. Create (2004:66).
Exemption for foreign heads of state property income
§ 17 The government may exempt a foreign government from tax for income of a building intended for the foreign government embassy or consulate in Sweden. However, this applies only if the foreign government agrees to allow the appropriate exemption.
Tax liability under other laws
§ 18 Provisions relating to additional taxes, see
- Law (1991:591) the special income tax for resident artistes and athletes, and
- withholding Act (1970:624).
Tax liability for the transferred periodic income
§ 19 The provisions of 3 Chapter. 23 § if excise duty on the transfer of rights to periodical benefits or similar periodic income shall also apply to legal persons.
