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Cyprus signs revised tax treaty with Sweden

Cyprus Mail · 2026-07-03

AI SUMMARY

• What happened: Cyprus and Sweden signed a revised protocol updating their double taxation agreement to align with OECD tax standards and enhance cooperation on tax transparency. • Why it matters: The updated treaty aims to combat tax avoidance by multinational companies and is crucial for attracting foreign investment, reinforcing Cyprus's reputation as an international business hub. • What to watch next: The protocol will take effect after domestic ratification by both countries, and Cyprus is expected to continue expanding its international tax treaty network with other nations.

**Cyprus Signs Revised Tax Treaty with Sweden to Enhance Tax Transparency**

On Friday, Cyprus and Sweden formalized an updated protocol to their existing double taxation agreement, aimed at aligning the treaty with OECD international tax standards. The signing took place in a ceremony where Cyprus was represented by Finance Minister Makis Keravnos, while Swedish Ambassador Martin Hagstrom signed on behalf of Sweden.

The revised protocol amends the original double taxation convention established in 1988, which addresses taxes on income. According to a statement from the Cypriot finance ministry, the updated agreement incorporates the minimum standards set forth by the OECD's Base Erosion and Profit Shifting (BEPS) initiative. This initiative seeks to combat tax avoidance by multinational companies through various strategies that exploit gaps and mismatches in tax rules.

One of the key features of the protocol is its emphasis on enhancing cooperation between the two countries regarding tax transparency and the exchange of information. The new provisions are designed to facilitate the sharing of tax-related data, thereby promoting compliance and fairness in taxation practices.

The finance ministry highlighted that Sweden faced certain constitutional challenges that complicated the implementation of the Multilateral Instrument (MLI), which is intended to streamline the incorporation of BEPS measures into existing tax treaties. As a result, Cyprus and Sweden opted to pursue a separate protocol to address these necessary amendments.

The protocol will come into effect once both nations complete their respective domestic ratification processes. The finance ministry expressed that the ongoing updates and expansions of double taxation avoidance agreements are crucial for attracting foreign investment and enhancing Cyprus's reputation as an international business hub.

In addition to the agreement with Sweden, Cyprus has been actively working to expand its international tax treaty network. In June 2026, the island nation signed a double taxation agreement with the Hong Kong Special Administrative Region of China, which aims to bolster tax cooperation and prevent tax evasion and avoidance. This agreement aligns with Cyprus's broader strategy to facilitate cross-border investments while reinforcing safeguards against tax avoidance.

Earlier in 2025, Cyprus also concluded similar agreements with Vietnam and Curacao, further solidifying its position as a key player in the international business and investment landscape. The finance ministry emphasized that these agreements create modern frameworks for tax cooperation, which are expected to enhance business activities and stimulate investment flows and trade transactions.

As Cyprus continues to update its tax treaties, the government remains focused on promoting tax transparency and compliance in accordance with international standards, thereby fostering a more attractive environment for foreign investors.

Source: Cyprus Mail
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