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Sweden·Skatteverket

Oktogonen treaty classification remains disputed on appeal

Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.

By Taxxa AI Oy · Published 18 August 2026

Tax

In an update dated 18 August 2026, Skatteverket reports that the administrative court of appeal applied Article 18 of Sweden’s tax treaty with Spain to payments from a profit-sharing foundation. The linked case commentary concerns Oktogonen and cases 3719–3721-24.Skatteverket

The same update states that Skatteverket considers Article 15 applicable and has appealed to the Supreme Administrative Court. The source therefore records a dispute, rather than an accepted change in the agency’s view. Advisers should check the appeal and treaty position for the particular payment before relying on pension classification.Skatteverket

Check the appeal’s current status and the applicable treaty before treating the lower court’s classification as settled.

Sources

  1. Article 15 Income from employment

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