Sweden Tax Agency Clarifies Capital Gains Taxation Rules Under DTAs With Poland, France

The Swedish Tax Agency April 7 clarified capital gains taxation rules under the 1990 DTA with France, and 2004 DTA with Poland. The clarifications include that: 1) under a France-Sweden DTA provision, Sweden, as the former country of residence of a Swedish citizen, can tax profits from the sale of assets, including securities and real estate, if the individual has been resident in Sweden for at least five of the seven years preceding the year of the transfer; 2) under a Poland-Sweden DTA provision, the former country of residence can tax profits from the sale of assets, including securities and ...