Sweden Suspends the DTT with Russia
On January 30, 2025, the Swedish government published a notice regarding the suspension of the DTT with Russia.
Starting from February 10, 2025, Sweden will no longer apply the DTT.
However, the Russian side has suspended the following articles of the DTT with Sweden:
– Articles 5–22
– Article 24
– Articles 27–28
– Article 30
What does this mean for taxpayers?
If you are a tax resident of Russia receiving income from sources in Sweden, you can still offset the tax withheld in Sweden.
However, in the opposite scenario—when a Swedish tax resident receives income from Russian sources—the tax credit will no longer be applicable starting from February 10, 2025.
