On 24 June 2026, Sweden and the Netherlands signed a new tax treaty, which will replace the current treaty from 1991 once it enters into force. The treaty aims to prevent double taxation and tax avoidance and modernise the rules in line with the current OECD Model Tax Convention.
Although the treaty is not yet effective, it introduces several changes that may affect individuals and companies with connections to Sweden and the Netherlands. We have asked our SME-member Skeppsbron Skatt to explain the changes to our members:

Key Changes 
Pensions may be taxed in the source country
One of the most significant changes concerns pensions. Under the new treaty, pensions and similar payments may also be taxed in the country where the pension rights were earned. (except from pensions from the social security system which are already today taxed in country of source). 
This means that, for example, a person resident in Sweden who receives Dutch occupational pension, going forward will be taxed in both countries but Sweden will offer a relief to avoid  double taxation. Given that Sweden has a higher marginal tax rates than the Netherlands, this may imply a higher tax burden going forward.

Extended taxing rights after emigration
The new treaty also extends the period during which the so-called ten-year rule is applicable. A state may continue to tax capital gains on shares and similar assets after an individual has moved abroad. The period is expected to increase from five years up to ten calendar years, after the move has taken place.
For individuals moving between Sweden and the Netherlands, the timing of both emigration and any subsequent disposal may therefore become more important.

Reduced ownership threshold for dividends
For dividends between companies, the ownership threshold for avoiding withholding tax is reduced from 25 percent to 10 percent, provided that the certain conditions are met. 

Rules on board members are expanded
The rules on taxation of board fees in residency as well as source state are also expanded to cover persons in general management positions.

Skeppsbron Skatt’s comments
The new treaty reflects a broader modernisation of Sweden’s tax treaty network and may have practical implications for both private individuals and corporate groups. While the timing of entry into force remains to be confirmed, affected taxpayers should consider the potential impact of the new rules when planning future cross-border arrangements. Although the entry into force is still pending, the changes indicate how taxing rights between the two countries are expected to be allocated going forward. 
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If you have any questions about what impact the changes may have in your case, you are more than welcome to contact us at Skeppsbron Skatt. We have extensive experience assisting both companies and private individuals with matters relating to international taxation and Swedish tax liability.
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It’s the end of August, and the first inquiries for next summer are starting to come in at Travel.se. Families who realized that France really was too hot this year and are looking for a cooler destination for next year. Europe was severely affected by heatwaves and wildfires this summer. Southern Sweden, on the other hand, was generally sunny, with pleasant temperatures. And this is reflected in the bookings at Travel.se. 
Travel.se was founded in 2024 and is run by three Dutch people living in Gothenburg: Sander Schimmelpenninck, Lynn Kleinjan and Willemijn de Groot (Executive Board Member of the Dutch Chamber). Looking back on the past two years of the young company, the three share a sense of modest pride. 

While 2025 went well for a first year, our goal for 2026 was to double the number of bookings. And we have exceeded that goal! As with any start-up, we are learning a lot, and that is what makes it so incredibly enjoyable. Every phase is new, and we continue to renew and improve our processes. You have to remain open to continuously reviewing our ways of working. The positive feedback from our customers gives us the confidence that we are on the right track. 

The goal was to appeal to a group that would normally go on holiday to Southern Europe, rather than the ‘typical Sweden tourist’. And we seem to be reaching that audience. People who are looking for more luxury, good food, unique small-scale accommodations and special activities, such as crab fishing, oyster picking, ceramics or outdoor cooking. Sweden is a large country, and many people feel overwhelmed by all the options available online. We specifically try to offer places that people would not easily find themselves on the major websites. 

Our unique selling point for Dutch travellers (90% of our current customers) is that we are Dutch people living in Sweden. We speak both languages and know both countries, including the challenges of travelling in Sweden. And we offer something that -fortunately- cannot be replaced by AI: true personal service. Phone calls, a personalised travel plan and fast, human responses to questions. And there is clearly a need for this. 

Our challenges at the moment lie in the winter season and corporate groups. Sweden as a destination offers plenty of opportunities for winter holidays, but competition with the classic winter sports countries is strong. That is why we are trying to shift the focus from ski holidays to winter holidays, with activities such as dog sledding, a walk with reindeer or skating on natural ice. In addition, we would like to focus more on corporate groups: small-scale and tailor-made trips for management teams, in special places in nature. 
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Where will we be in five years? Hopefully, we will have been able to expand our team while finding a good way to make many travellers happy with a trip to Sweden, continuing to deliver our personal service. And who knows, perhaps with trips to the other Scandinavian countries as well.

/Willemijn de Groot

You recently joined the embassy as Deputy Head of Mission and Head of the Economic Department. Could you briefly describe your career path within the Dutch foreign service?
 
Prior to my arrival in Stockholm, I served at the Embassy in New Delhi and at the Permanent Representation of the Netherlands to the EU in Brussels. In Brussels, I worked closely with my Swedish counterparts on our shared objectives in the fields of security and defence. Between these two postings, I served as Deputy National Security Advisor to the then Prime Minister, Mark Rutte, at the Prime Minister’s Office in The Hague. In this capacity, I had the opportunity to accompany the Prime Minister on numerous political and trade missions around the world, gaining first-hand insight into the many sectors in which Dutch companies are active internationally. I very much look forward to drawing on this experience in my new role and to actively supporting Dutch companies in Sweden.
 
What attracted you to this posting in Sweden?
 The world is changing rapidly. Across Europe, we increasingly recognise the need to protect our shared values and freedoms while continuing to strengthen our prosperity. These issues—security and trade—are therefore central to the work of the embassy here. Sweden and the Netherlands have much in common: we are committed to upholding the international rules-based order, supporting open international trade, and investing in innovation and technology. I look forward to further deepening the partnership between our countries. 
 
Moreover, Stockholm is a great place for children. I came to Stockholm with my wife and three children (6, 4 and 2 years old). We feel excited to explore this beautiful city: its nature, its architecture, the museums and other venues and to discover other wonderful places that Sweden has to offer.
 
What is your personal connection to Sweden? Have you lived, studied or worked here before, or do you have other ties that make this country special to you?
 In 2007, I graduated from Lund University, a year that I remember with great fondness. Alongside writing my thesis through the long Swedish winter, I was determined to see and experience as much of this vast and beautiful country as possible. Money was tight, but I spent every krona I had on travelling—by bus, boat, and train—and making the most of my time in Sweden. Having lived in the south of Sweden, I also developed a particular connection to Skåne, a region I hope to visit again soon. When I left Sweden that year, I always knew I wanted to return one day. And now, almost twenty years later, that moment has finally arrived!
 
From your perspective, what are the most promising areas for strengthening economic cooperation between the Netherlands and Sweden in the coming years?
 Security, in the broadest sense, has been at the heart of many of the recent delegation visits and inquiries we have received from the Netherlands. We see that Dutch companies, knowledge institutions and public-sector partners have a great deal of expertise to offer in areas such as cybersecurity, artificial intelligence, quantum technology and agricultural technology. More recently, we have also seen growing interest from actors in the defense industry who are looking to explore opportunities for collaboration.
 
Sustainability is another important area where Dutch companies and regional business organizations can make a real contribution to addressing shared challenges. This includes areas such as sustainable mobility, the built environment and the energy transition. We are hoping to announce an exciting new initiative in the area of heavy-duty transport very soon.
 
Finally, healthcare is an area where Sweden and the Netherlands face many of the same challenges. We need new developments in life sciences and health to help curb rising costs and make better use of our human resources. At the embassy, we have hosted high-level roundtable discussions on advanced therapy medicinal products, or ATMPs. New legal requirements in MedTech are also creating opportunities for closer collaboration, particularly when it comes to testing and bringing new solutions to market.
 
On a more personal note: what were your first impressions when you arrived in Sweden, and what aspects of Swedish society or culture would you like to get to know better?
 Having arrived in Sweden two weeks ago with three young children, I have been particularly struck by the warm and welcoming attitude Swedes have towards children. Our children have started at a Swedish public school and, even though the language is still a barrier, they already feel extremely welcome and at home there.
 
As for my work, naturally, these first few weeks have been filled with meeting many new people and getting to know my new surroundings. I am also rapidly being introduced to the concept of ‘fika’—and all the delicious treats that come with it. I have especially fallen in love with the cardamom buns!
 
Moreover, I have heard that Swedes are modest, and focused on results. That seems like a great basis for a working relation, both with public and private partners.
 
Finally, what would you like members of the Dutch Chamber to know as you start this new chapter at the embassy in Stockholm?
 I already had the opportunity to meet Saskia Duursema, Chair of the Dutch Chamber, at a luncheon last week. I was immediately struck by the strength and breadth of the Chamber’s network, which will be incredibly valuable in helping us achieve our goals in Sweden. In my new role, I therefore look forward to building on this strong foundation and creating synergies between the Chamber’s activities and those of the Embassy.