Sweden

Sweden has exchange of information relationships with 127 jurisdictions through 82 DTCs and 47 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Gibraltar TIEA  16 Dec 2009  2009-12-16 3 Jul 2010  2010-07-03 Yes Yes
Costa Rica TIEA  29 Jun 2011  2011-06-29 8 Jul 2015  2015-07-08 Yes Yes
Slovenia DTC  18 Jun 1980  1980-06-18 16 Dec 1981  1981-12-16 Yes No
Viet nam DTC  24 Mar 1994  1994-03-24 9 Aug 1994  1994-08-09 Unreviewed No
Chile DTC  4 Jun 2004  2004-06-04 30 Dec 2005  2005-12-30 Yes No
Philippines DTC  24 Jun 1998  1998-06-24 1 Nov 2003  2003-11-01 Yes No
Bermuda TIEA  16 Apr 2009  2009-04-16 25 Dec 2009  2009-12-25 Yes Yes
Argentina DTC  31 May 1995  1995-05-31 10 May 1997  1997-05-10 Yes No
Israel DTC  22 Dec 1959  1959-12-22 3 Jun 1960  1960-06-03 Yes No
Belgium DTC  5 Feb 1991  1991-02-05 24 Feb 1993  1993-02-24 Yes No
Armenia DTC  9 Feb 2016  2016-02-09 not yet in force  1900-01-01 Unreviewed No
Bulgaria DTC  21 Jun 1988  1988-06-21 28 Dec 1988  1988-12-28 Yes No
Egypt DTC  26 Dec 1994  1994-12-26 16 Mar 1996  1996-03-16 Unreviewed No
Macao, China TIEA  29 Apr 2011  2011-04-29 15 Jan 2015  2015-01-15 Yes Yes
Serbia DTC  18 Jun 1980  1980-06-18 16 Dec 1981  1981-12-16 Unreviewed No
Austria DTC  14 Oct 1959  1959-10-14 29 Dec 1959  1959-12-29 Yes Yes
Sint Maarten TIEA  10 Sep 2009  2009-09-10 20 Apr 2011  2011-04-20 Yes Yes
Botswana DTC  19 Oct 1982  1982-10-19 18 Dec 1992  1992-12-18 Yes No
Former Yugoslav Republic of Macedonia DTC  17 Feb 1998  1998-02-17 18 May 1998  1998-05-18 Yes No
Estonia DTC  5 Apr 1993  1993-04-05 30 Dec 1993  1993-12-30 Yes No
Nigeria DTC  18 Nov 2004  2004-11-18 31 Dec 2014  2014-12-31 Yes No
Denmark TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Antigua and Barbuda DTC  20 Aug 1963  1963-08-20 1 Jan 1961  1961-01-01 Yes No
Montserrat TIEA  22 Nov 2010  2010-11-22 31 Dec 2015  2015-12-31 Yes Yes
Romania DTC  22 Dec 1976  1976-12-22 8 Dec 1978  1978-12-08 Yes No
Spain DTC  16 Jun 1976  1976-06-16 21 Dec 1976  1976-12-21 Yes No
Mexico DTC  21 Sep 1992  1992-09-21 18 Dec 1992  1992-12-18 Yes No
Singapore DTC  17 Jun 1968  1968-06-17 14 Feb 1969  1969-02-14 No No
Azerbaijan DTC  10 Feb 2016  2016-02-10 31 Dec 2016  2016-12-31 Unreviewed Yes
Dominica TIEA  19 May 2010  2010-05-19 not yet in force  1900-01-01 Yes Yes
Georgia DTC  6 Nov 2013  2013-11-06 26 Jul 2014  2014-07-26 Unreviewed No
Monaco TIEA  23 Jun 2010  2010-06-23 26 Dec 2010  2010-12-26 Yes Yes
Netherlands DTC  18 Jun 1991  1991-06-18 12 Aug 1992  1992-08-12 Yes No
United Kingdom DTC  30 Aug 1983  1983-08-30 26 Mar 1984  1984-03-26 Yes No
Bolivia DTC  14 Jan 1994  1994-01-14 4 Oct 1995  1995-10-04 Unreviewed No
Switzerland DTC  7 May 1965  1965-05-07 6 Jun 1966  1966-06-06 No Yes
Kazakhstan DTC  19 Mar 1997  1997-03-19 2 Oct 1998  1998-10-02 No Yes
Indonesia DTC  28 Feb 1989  1989-02-28 27 Sep 1989  1989-09-27 Yes No
Turks and Caicos Islands TIEA  16 Dec 2009  2009-12-16 2 Apr 2011  2011-04-02 Yes Yes
Italy DTC  6 Mar 1980  1980-03-06 5 Jul 1983  1983-07-05 Yes No
New Zealand DTC  21 Feb 1979  1979-02-21 14 Nov 1980  1980-11-14 Yes No
Luxembourg DTC  14 Oct 1996  1996-10-14 15 Mar 1998  1998-03-15 Yes Yes
Niue TIEA  16 Oct 2013  2013-10-16 not yet in force  1900-01-01 Yes Yes
Jamaica DTC  13 Mar 1985  1985-03-13 7 Apr 1986  1986-04-07 Yes No
Turkey DTC  21 Jan 1988  1988-01-21 18 Nov 1990  1990-11-18 Yes No
Guernsey TIEA  28 Oct 2008  2008-10-28 23 Dec 2009  2009-12-23 Yes Yes
Bulgaria DTC  21 Jun 1988  1988-06-21 28 Dec 1988  1988-12-28 Yes No
Belize TIEA  15 Sep 2010  2010-09-15 not yet in force  1900-01-01 Yes Yes
Montenegro DTC  18 Jun 1980  1980-06-18 16 Dec 1981  1981-12-16 Unreviewed No
Albania DTC  26 Mar 1998  1998-03-26 9 Feb 1999  1999-02-09 Yes No
Panama TIEA  12 Nov 2012  2012-11-12 28 Dec 2013  2013-12-28 Yes Yes
Aruba TIEA  10 Sep 2009  2009-09-10 2 Jun 2011  2011-06-02 Yes Yes
Cook Islands TIEA  16 Dec 2009  2009-12-16 6 Oct 2011  2011-10-06 Yes Yes
Cyprus DTC  25 Oct 1988  1988-10-25 13 Nov 1989  1989-11-13 Yes No
India DTC  24 Jun 1997  1997-06-24 25 Dec 1997  1997-12-25 Yes Yes
Isle of Man TIEA  30 Oct 2007  2007-10-30 27 Dec 2008  2008-12-27 Yes Yes
United States DTC  1 Sep 1994  1994-09-01 26 Oct 1995  1995-10-26 Yes No
Ireland DTC  8 Oct 1986  1986-10-08 5 Apr 1988  1988-04-05 Yes No
Russian Federation DTC  15 Jun 1993  1993-06-15 1 Jan 1996  1996-01-01 Yes No
Guatemala TIEA  15 May 2012  2012-05-15 not yet in force  1900-01-01 No Yes
Samoa TIEA  16 Dec 2009  2009-12-16 1 Dec 2012  2012-12-01 Yes Yes
Hong Kong, China TIEA  22 Aug 2014  2014-08-22 16 Jan 2016  2016-01-16 Unreviewed Yes
Malta DTC  9 Oct 1995  1995-10-09 1 Jan 1997  1997-01-01 Yes No
Finland TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Gambia, The DTC  8 Dec 1993  1993-12-08 30 Nov 1994  1994-11-30 Unreviewed No
Tunisia DTC  7 May 1981  1981-05-07 19 Apr 1983  1983-04-19 Yes No
Seychelles TIEA  30 Mar 2011  2011-03-30 16 Oct 2013  2013-10-16 Yes Yes
Saint Kitts and Nevis TIEA  24 Mar 2010  2010-03-24 31 Dec 2010  2010-12-31 Yes Yes
Iceland TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Germany DTC  14 Jul 1992  1992-07-14 13 Oct 1994  1994-10-13 Yes No
Marshall Islands TIEA  28 Sep 2010  2010-09-28 1 Aug 2015  2015-08-01 Yes Yes
Czech Republic DTC  16 Feb 1979  1979-02-16 8 Oct 1980  1980-10-08 Yes No
United Arab Emirates TIEA  5 Nov 2015  2015-11-05 1 Apr 2017  2017-04-01 Yes Yes
Thailand DTC  19 Oct 1988  1988-10-19 26 Sep 1989  1989-09-26 Unreviewed No
Saint Lucia TIEA  19 May 2010  2010-05-19 1 Aug 2013  2013-08-01 Yes Yes
Pakistan DTC  22 Dec 1985  1985-12-22 30 Jun 1986  1986-06-30 Yes No
Greenland TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Unreviewed No
Greece DTC  6 Oct 1961  1961-10-06 20 Aug 1963  1963-08-20 Yes No
Venezuela DTC  8 Sep 1993  1993-09-08 3 Dec 1998  1998-12-03 Unreviewed No
Qatar TIEA  6 Sep 2013  2013-09-06 not yet in force  1900-01-01 Yes Yes
Liechtenstein TIEA  17 Dec 2010  2010-12-17 8 Apr 2012  2012-04-08 Yes Yes
Kenya DTC  28 Jun 1973  1973-06-28 28 Dec 1973  1973-12-28 No No
Hungary DTC  12 Oct 1981  1981-10-12 1 Jan 1983  1983-01-01 Yes No
Slovakia DTC  16 Feb 1979  1979-02-16 8 Oct 1980  1980-10-08 Yes No
Uruguay TIEA  14 Dec 2011  2011-12-14 17 Apr 2015  2015-04-17 Yes Yes
Portugal DTC  29 Aug 2002  2002-08-29 19 Dec 2003  2003-12-19 Yes No
Bosnia and Herzegovina DTC  18 Jun 1980  1980-06-18 1 Jan 1982  1982-01-01 Unreviewed No
Norway TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Sri Lanka DTC  23 Feb 1983  1983-02-23 30 Jul 1984  1984-07-30 Unreviewed No
Brunei Darussalam TIEA  27 Jun 2012  2012-06-27 20 Dec 2015  2015-12-20 Yes Yes
Liberia TIEA  11 Oct 2010  2010-10-11 4 May 2012  2012-05-04 Yes Yes
China DTC  16 May 1986  1986-05-16 3 Jan 1987  1987-01-03 Yes No
Japan DTC  19 Feb 1999  1999-02-19 25 Dec 1999  1999-12-25 Yes Yes
Curaçao TIEA  10 Sep 2009  2009-09-10 20 Apr 2011  2011-04-20 Yes Yes
Bangladesh DTC  3 May 1982  1982-05-03 19 Aug 1983  1983-08-19 Unreviewed No
Faroe Islands TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Unreviewed No
Tanzania DTC  2 May 1976  1976-05-02 31 Dec 1976  1976-12-31 Unreviewed No
Cayman Islands TIEA  1 Apr 2009  2009-04-01 27 Dec 2009  2009-12-27 Yes Yes
Zambia DTC  18 Mar 1974  1974-03-18 7 Nov 1975  1975-11-07 Unreviewed No
Lithuania DTC  27 Sep 1993  1993-09-27 31 Dec 1993  1993-12-31 Yes No
Anguilla TIEA  14 Dec 2009  2009-12-14 1 Jun 2011  2011-06-01 Yes Yes
Saint Vincent and the Grenadines TIEA  24 Mar 2010  2010-03-24 21 Mar 2011  2011-03-21 Yes Yes
Latvia DTC  5 Apr 1993  1993-04-05 30 Dec 1993  1993-12-30 Yes No
Bahamas, The TIEA  10 Mar 2010  2010-03-10 24 Dec 2010  2010-12-24 Yes Yes
Poland DTC  19 Nov 2004  2004-11-19 1 Jan 2006  2006-01-01 Yes Yes
Jersey TIEA  28 Oct 2008  2008-10-28 23 Dec 2009  2009-12-23 Yes Yes
Australia DTC  14 Jan 1981  1981-01-14 4 Sep 1981  1981-09-04 Yes No
Ukraine DTC  14 Aug 1995  1995-08-14 4 Jun 1996  1996-06-04 Yes No
Namibia DTC  16 Jul 1993  1993-07-16 26 Jun 1995  1995-06-26 Unreviewed No
San Marino TIEA  12 Jan 2010  2010-01-12 1 Jul 2010  2010-07-01 Yes Yes
Croatia DTC  18 Jun 1980  1980-06-18 16 Dec 1981  1981-12-16 Yes No
Barbados DTC  1 Jul 1991  1991-07-01 1 Dec 1991  1991-12-01 Yes Yes
Korea, Republic of DTC  27 May 1981  1981-05-27 9 Sep 1982  1982-09-09 Yes No
Virgin Islands, British TIEA  18 May 2009  2009-05-18 16 May 2010  2010-05-16 Yes Yes
Antigua and Barbuda TIEA  19 May 2010  2010-05-19 1 Jun 2013  2013-06-01 Yes Yes
Malaysia DTC  12 Mar 2002  2002-03-12 28 Jan 2005  2005-01-28 Yes No
Zimbabwe DTC  10 Mar 1989  1989-03-10 5 Dec 1990  1990-12-05 Unreviewed No
France DTC  27 Nov 1990  1990-11-27 1 Apr 1992  1992-04-01 Yes No
Vanuatu DTC  13 Oct 2010  2010-10-13 1 Apr 2017  2017-04-01 Unreviewed Yes
Bahrain TIEA  14 Oct 2011  2011-10-14 15 Mar 2014  2014-03-15 Yes Yes
Grenada TIEA  19 May 2010  2010-05-19 31 Dec 2015  2015-12-31 Yes Yes
South Africa DTC  24 May 1995  1995-05-24 25 Dec 1995  1995-12-25 Yes No
Saudi Arabia DTC  19 Oct 2015  2015-10-19 31 Aug 2016  2016-08-31 Yes Yes
Trinidad and Tobago DTC  17 Feb 1984  1984-02-17 12 Dec 1984  1984-12-12 No No
Canada DTC  27 Aug 1996  1996-08-27 23 Dec 1997  1997-12-23 Yes No
Brazil DTC  25 Apr 1975  1975-04-25 29 Dec 1975  1975-12-29 Yes No
Belarus DTC  10 Mar 1994  1994-03-10 28 Dec 1994  1994-12-28 Unreviewed No
Mauritius DTC  1 Dec 2011  2011-12-01 31 Dec 2012  2012-12-31 Yes Yes
Andorra TIEA  24 Feb 2010  2010-02-24 11 Feb 2011  2011-02-11 Yes Yes