Something that I hadn't realized was that Swedish dividends paid to collective investments (including non - Swedish resident collectives), no longer suffer withholding tax under Swedish law.
See below for detail.
This compares to the 5% rate of withholding provided for in the UK/Sweden double taxation treaty. Accordingly Sweden joins the list of EU countries where investment via a collective obtains a better rate of withholding than direct investment. Of course there are other European countries where, for pension linked investments, the rate of withholding is better for direct investment than it is via a collective. See previous post on France for more detail on this.
No comments:
Post a Comment