מחירי העברה: שוודיה- פברואר 2010

There is no domestic legislation or official procedure regarding Advance Pricing Agreements (APAs) in Sweden. Swedish taxpayers have therefore been forced to start a Mutual Agreement Procedure (MAP) with one or more countries with which Sweden has a tax treaty. Consequently, only bilateral corresponding adjustment procedures have been possible. Since the corresponding adjustment procedures have been regulated solely through tax treaties, there is currently considerable uncertainty as to how the Swedish tax authorities, taxpayers and the courts actually relate to the MAPs.

In October, the Swedish government proposed a formalised procedure for APAs. The rules regarding APAs will be regulated in a new tax Act, The Pricing Agreements in International Transactions Act. The purpose of legislating a procedure for APAs is to create a better predictability in complicated pricing issues as well as to avoid international double taxation.

According to the proposal, the Swedish government is of the opinion that it is only through bilateral APAs that international double taxation can be avoided. Therefore, the proposed law covers bilateral agreements only.

According to the proposed law, APAs will not apply to questions that are of a simple nature or of a smaller scope. APAs will be given on application by a company that is or can be expected to become liable to income tax.

Domestic as well as foreign companies with permanent establishments in Sweden will be covered by the Act and may apply for APAs.

The Act came into force on 1 January 2010. The Swedish tax authorities will be the competent authority when it comes to handling APAs and it is estimated that no more than 5-10 applications regarding APAs will be filed each year. 

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