Swedish Withholding Tax Refund

SWEDISH WITHHOLDING TAX REFUND

Claim your refund!

Have yourself or your business received dividend, that has been subject to Swedish Withholding tax (WHT)? If yes, you can be entitled to a refund of part or whole of the taxes.

According to Swedish law on coupon tax, dividends from Swedish companies to non tax residents should be subject to 30 % withholding tax. However, there are many exceptions to this rule.

For example, Swedem is part of multiple tax treaties, that usually limits Sweden's right of WHT to 15 %. Also, the EU parental-subsidiary directive presribes that dividends between EU entities shall be exempt from withholding tax, if the receiver of the dividends owns a minimum of 10 % of the shares in the distributing entity.

Also, there are even more benifical rules in Sweden, stating that dividends shall not be subject to WHT, provided that the dividend is distributed from a limited liability company that is not publicly traded on a stock exchange.

WHT REFUND PROCESS

1

ASSESSMENT

We examine your company's situation, assessing whether the dividend in point is to be exempt from tax, or if the Swedish 30 % tax shall be reduced in accordance with a tax treaty that Sweden is part of. We also examine whether interest can be claimed from the Swedish Tax agency.

2

APPLICATION

We draft the WHT refund application, using our conclusions in the assessment stage. After your review, we take care of the filing process with the Swedish Tax Agency.

3

REFUND

Once the application is approved by the Swedish Tax Agency, some administrative actions are usually required in order for the refund to be processed. We assist with these actions, and make sure that the refund is processed and paid to you or your company.