858.5123 P 34/5
The Minister in Sweden (Harrison) to the Secretary of State
Stockholm, May 21,
1928.
[Received June 14.]
No. 283
Sir: With reference to my despatch No. 249, of
April 10, 1928, and to previous correspondence regarding the possibility
of obtaining for American citizens domiciled in Sweden, pending the
conclusion of a most-favored-nation treaty, the benefit enjoyed by
Swedish nationals in respect of deductions from their gross income in
computing their net income for income tax purposes, I have the honor to
enclose herewith a note from the Swedish Ministry for Foreign Affairs,
dated May 18, 1928, together with a copy and translation of the
enclosure thereto.
The Department will note that, as a result of the representations made by
the Legation in the premises, the Swedish Government has extended to
citizens of the United States domiciled in Sweden treatment in respect
of income tax similar to that enjoyed by Swedish subjects.
I have [etc.]
[Page 888]
[Enclosure—Translation]
The Swedish Minister for Foreign Affairs
(Löfgren) to the American
Minister (Harrison)
Mr. Minister: In a letter dated April 4
last, you were good enough to inform me that—except for one
exception pointed out in the same letter—the laws of the United
States made no distinction between its nationals and the Swedish
citizens domiciled in the United States in respect of the deductions
from gross revenue allowed in computing the federal income tax.
With reference to this communication, I have the honor to inform you
that, on its part, the Government of the King has decided to extend
national treatment in this respect to the citizens of the United
States domiciled in Sweden and that a royal decree to this effect
has been promulgated (see: His Royal Majesty’s decree of May 4,
1928, No. 105, hereto appended), in conformity with the provisions
of the royal order of May 22, 1925, (No. 155), modified by the order
of May 28, 1926, (No. 132). The said decree entered into force on
the thirteenth of the current month.
Accept [etc.]
For the Minister:
Erik C: son
Boheman
Acting Chief of
the Political Division[Subenclosure—Translation11]
Swedish Royal Decree No. 105 of May 4, 1928,
Regarding Extended Application of the Decree No. 380 of July 13,
1926, Concerning the Granting to Citizens of Certain Foreign
States of Facilities in Respect of Taxation, etc.12
His Majesty’s Government—by virtue of section 1, subsection 2, of the decree of May 22, 1925 (No. 155),
setting forth regulations relative to granting in certain cases
exemptions from the existing provisions regarding income and capital
tax, etc., in the manner the aforesaid portion of the decree
conforms with the decree of May 28, 1926 (No. 132)—has found fit to
decree that the provisions regarding facilities in respect of
taxation and regarding limitations in respect of the obligation to
furnish information for guidance in one’s own assessment, which are
contained in the decree of July 13, 1926, regarding the extension to
citizens of certain foreign states of facilities in respect of
taxation, et cetera, shall also apply in their [Page 889] pertinent parts to the assessment
of taxes on the income and capital of a citizen of the United States
of America or of Finland, who is or should be registered here in the
Kingdom, as well as to the assessment of taxes on the income and
capital of an undivided estate left by a citizen of either of the
aforesaid states, who at the time of his death was or should have
been registered here in the Kingdom.
This decree shall enter into force on the day following the day it is
printed in the Swedish Statutes, in accordance with the announcement
thereon.
Let all concerned duly comply herewith. In faith whereof, We have
signed this with Our own hand and have caused it to be confirmed by
Our Royal Seal.
The Palace of Stockholm, May 4,
1928.
In the absence of His Majesty
My Most Gracious King and
Master:
Gustaf
Adolf
[
seal]
Ernst
Lyberg
