{"id":1947,"date":"2006-12-18T00:00:00","date_gmt":"2006-12-17T23:00:00","guid":{"rendered":"https:\/\/lightweb.dev\/l\/svm-temp\/dubbelbeskattningsavtalet-och-sink-skatten-vad-ar-vad\/"},"modified":"2006-12-18T00:00:00","modified_gmt":"2006-12-17T23:00:00","slug":"dubbelbeskattningsavtalet-och-sink-skatten-vad-ar-vad","status":"publish","type":"post","link":"https:\/\/lightweb.dev\/l\/svm-temp\/artiklar\/dubbelbeskattningsavtalet-och-sink-skatten-vad-ar-vad\/","title":{"rendered":"Dubbelbeskattningsavtalet och SINK-skatten \u2013 vad \u00e4r vad?"},"content":{"rendered":"<p> Dubbelbeskattningsavtal eller SINK-skatt, vi reder ut begreppen. Ett dubbelbeskattningsavtal \u00e4r, som namnet anger, en \u00f6verenskommelse mellan tv\u00e5 l\u00e4nder att inte beskatta samma inkomst i b\u00e5da l\u00e4nderna, dvs. en dubbel beskattning.  Aktuellt avtal mellan Sverige och Spanien \u00e4r, fr\u00e5n svensk sida, undertecknat av d\u00e5varande statsr\u00e5det Ingemar Mundebo (fp) \u00e5r 1976. Avtalet behandlar inte storleken p\u00e5 skattesatsen.<br \/>\nLag 1991:586 om s\u00e4rskild inkomstskatt f\u00f6r utomlands bosatta (sink-skatt) reglerar den skatt Sveriges riksdag har beslutat om skall utg\u00e5 p\u00e5 inkomster som kommer fr\u00e5n Sverige, t.ex. pensioner (ATP). I lagen 1991:586 har beslutats att en flat skattesats om 25% skall utg\u00e5. Skatter kan h\u00f6jas och s\u00e4nkas. Sverige har suver\u00e4n r\u00e4tt att h\u00f6ja eller s\u00e4nka sina skatter. P\u00e5 samma s\u00e4tt som Sverige tog en lag \u00e5r 1991 om att beskatta utomlands bosatt med 25 % kan Sverige idag avskaffa densamma. F\u00f6r detta beh\u00f6vs ett riksdagsbeslut i Sverige. Spanien beh\u00f6ver inte tillfr\u00e5gas. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dubbelbeskattningsavtal eller SINK-skatt, vi reder ut begreppen. Ett dubbelbeskattningsavtal \u00e4r, som namnet anger, en \u00f6verenskommelse mellan tv\u00e5 l\u00e4nder att inte beskatta samma inkomst i b\u00e5da l\u00e4nderna, dvs. en dubbel beskattning. Aktuellt avtal mellan Sverige och Spanien \u00e4r, fr\u00e5n svensk sida, undertecknat av d\u00e5varande statsr\u00e5det Ingemar Mundebo (fp) \u00e5r 1976. Avtalet behandlar inte storleken p\u00e5 skattesatsen. [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[396,4],"tags":[],"class_list":["post-1947","post","type-post","status-publish","format-standard","hentry","category-arkiv-artiklar","category-artiklar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Dubbelbeskattningsavtalet och SINK-skatten \u2013 vad \u00e4r vad? - Svenska Magasinet<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dubbelbeskattningsavtalet och SINK-skatten \u2013 vad \u00e4r vad?\" \/>\n<meta property=\"og:description\" content=\"Dubbelbeskattningsavtal eller SINK-skatt, vi reder ut begreppen. Ett dubbelbeskattningsavtal \u00e4r, som namnet anger, en \u00f6verenskommelse mellan tv\u00e5 l\u00e4nder att inte beskatta samma inkomst i b\u00e5da l\u00e4nderna, dvs. en dubbel beskattning. Aktuellt avtal mellan Sverige och Spanien \u00e4r, fr\u00e5n svensk sida, undertecknat av d\u00e5varande statsr\u00e5det Ingemar Mundebo (fp) \u00e5r 1976. Avtalet behandlar inte storleken p\u00e5 skattesatsen. 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