Taxes in Europe Database v2
Act on Tax on Dividends to Non-Residents (1970:624).
Non-Swedish residents receiving dividends paid by Swedish companies and mutual funds.
Dividends paid by Swedish companies or mutual funds.
Due to tax treaties between Sweden and other countries, exemption or a reduced tax may be applied to avoid a double taxation.
Super reduced rate
Tax on share dividends to non-resident is only a part of D5.