[Enclosure—Translation]
The Swedish Minister for Foreign Affairs
(Löfgren) to the American
Minister (Harrison)
Stockholm, September 3,
1928.
Mr. Minister: In a letter, dated August 2,
1928, Mr. Magruder was good enough, by order of his Government, to
ask me whether the benefit extended to citizens of the United States
domiciled in Sweden, under the terms of Royal Decree of May 4, 1928,
(No. 105), is limited to the permission, formerly denied to
Americans, to deduct from gross revenue certain sums, or whether it
now includes a deduction affecting the taxes payable in Sweden, a
deduction corresponding to the sums already expended abroad in
payment of certain taxes.
With reference to this letter, I have the honor to inform you that
the national treatment extended by the said decree to citizens of
the United States domiciled in Sweden does not imply this last
right, that which in the event of an affirmative reply would confer
a benefit not enjoyed by nationals.
I have the honor to transmit to you, herewith enclosed, a copy of the
Royal Decree of July 13, 1926, (No. 380), to which the
abovementioned decree refers.
Accept [etc.]
For the Minister:
Erik C: son
Boheman
The Director of
Political Affairs[Subenclosure—Translation]
Swedish Royal Decree No. 380 of July 13, 1926,
Regarding the Granting to Citizens of Certain Foreign States of
Facilities in Respect of Taxation, etc.
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 taxes, 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 as follows:
In assessing taxes on the income and capital of a citizen of Norway
or of the German Reich, who is or should be registered here in the
Kingdom, there shall likewise apply that which applies to a Swedish
citizen registered here in the Kingdom in respect of:
The right to deduct insurance premiums and other charges, as set
forth in section 10 of the order dealing with income and capital
taxes and in section 11, subsection 2, 4 (d)
of the order dealing with the levying of municipal taxation on real
estate and on income;
The computation of the amount taxable through income and capital
taxes, as well as the determination of the amount subject to
municipal income tax and the minimum subject to taxation under
section 18 of the order dealing with income and capital taxes and
section 12, subsections 1, 2 and 3 of the order dealing with the
levying of municipal taxation on real estate and on income, or under
similar special regulations;
Exemption from paying taxes in cases such as are set forth in section
24, subsection 1, of the order dealing with income and capital
taxes, in the last paragraph of section 5 and in section 12,
subsection 6, of the order dealing with the fixing of tax rates on
real estate and on income, as well as in section 7, subsection 1, of
the order dealing with the progressive municipal tax; as well as
The obligation to furnish, without a special reminder, information to
serve as a guide for one’s assessment (declaration), as set forth in
section 2, subsection 1 (b), of the order
dealing with tax authorities and taxation procedure.
Insofar as the above-mentioned regulations are applicable to the
levying of taxation on an undivided estate of a Swedish citizen
registered here in the Kingdom, they shall likewise apply to the
levying of taxation on an undivided estate of a person, who, at the
time of his death, was a citizen of one of the above-mentioned
foreign states and was then or should have been registered here in
the Kingdom.
His Majesty’s Government has likewise found fit to decree that the
provisions hereinabove set forth in respect of a citizen of Norway
or of
[Page 892]
the German Reich,
who is or should be registered here in the Kingdom, shall likewise
apply to the levying of taxes on income and capital of a person, who
is or should be registered here in the Kingdom and who is a citizen
of one of the following states, namely: Esthonia, Japan, China,
Latvia, Liberia, Lithuania, the Netherlands, Persia, Poland and
Danzig, the Union of Socialistic Soviet Republics, Spain, Great
Britain and Northern Ireland, as well as Czechoslovakia.
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, and shall likewise apply to the levying of taxes* for the year 1926, in respect of which levying
of taxes the following shall be observed:
- 1.
- The Board of Tax Return Examiners, in conformity with the
documents at hand, shall make the necessary modifications in
the decisions of the Board of Assessors, as far as the
provisions of this Decree give rise therefor.
- 2.
- Whenever, under the provisions of this Decree, a person
has been entitled to facilities in respect of taxation but
has not been granted such facilities by the Board of Tax
Return Examiners, he may appeal within the time and in the
manner set forth in section 50 of the order dealing with tax
authorities and taxation procedure and in such a case the
appellant shall submit the evidence necessary in support of
his appeal.
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.
Särӧ, July 13,
1926.
Gustaf
[
seal]
N. Gärde
