Fi2024/00262

You have requested access to all memos, communications and documents in the possession or under the control of the Swedish Ministry of Finance related to "U.S. Treasury Notice 2023-11". My assessment is that you may only access the parts of the official documents that are included in the appendices to this decision.

 

A search for documents has been conducted at the Ministry for Finance and official documents corresponding to your request have been located. These documents contain information that concerns Sweden’s relations with another State, or otherwise concerns another State, an international organisation or an authority, a citizen, or a legal person in another State, or a stateless person. It can be assumed that disclosure of this information will disrupt Sweden’s international relations or otherwise harm the country. Secrecy therefore applies to this information under Chapter 15, Section 1 of the Public Access to Information and Secrecy Act (2009:400).

 

The information in the documents that is subject to secrecy in accordance with the above has been redacted (deleted) in the appendices to this decision and will not be disclosed.

 

If you are not satisfied with the outcome of this assessment, you may request that the matter be examined by the authority through a decision by a government minister. A ministerial decision is required for the matter to be appealed to the Government. The minister may also refer the matter directly to the Government. Specify which decision you want the authority to examine (the reference number is given at the top of this email) and how you want the decision to be changed.

Best regards,

Selma

____________________________________

Selma Golubic
EU Coordinator
Ministry of Finance
Tax and Customs Department
103 33 Stockholm, Sweden
Tel. +46(0)8 405 80 74
Mob. +46(0)72 203 76 93
[e-postadress]
www.government.se

-----Ursprungligt meddelande-----

Från: Nick Lee <[e-postadress]>

Skickat: den 29 januari 2024 23:35

Till: FI Registrator <[e-postadress]>

Ämne: Records Request: Treasury Notice 2023-11

Dear Sir/Madam,

I request access to all memos, communications and documents in the possession or under the control of the Swedish Ministry of Finance related to "U.S. Treasury Notice 2023-11" (https://ddei5-0-ctp.trendmicro.com:443/wis/clicktime/v1/query?url=https%3a%2f%2fwww.irs.gov%2fpub%2firs%2ddrop%2fn%2d23%2d11.pdf&umid=F498FA29-1144-1706-ADE8-41C9B5DFCC15&auth=b32f7072cb1370b7b119b85843019516260d8fac-e7483e339c2fb62a3feab91c202900a123ce1b24), in accordance with open governance principles and statutes.

In particular, I am interested in obtaining any correspondence, memos, emails, reports or other written or digital documents related to "U.S. Treasury Notice 2023-11." Of particular interest are any matters relating to the requirements set forth on page 11, regarding eligible Model 1 IGA jurisdictions.

I further kindly request that the documents include all communications between the Swedish government and financial institutions regarding the obligation of Model 1 IGA countries [Sweden] as specified in the notice to "Encourage FFIs located in a Model 1 IGA jurisdiction to not discriminate against U.S. citizens that do provide a U.S. TIN."

I believe this information exists, as European governments have previously assured financial institutions that there is temporary relief from certain FATCA reporting requirements. To qualify for this relief, efforts must have been made by governments with respect to the four requirements on page 11, which should be evident from written records.

I understand that certain restrictions or exemptions under the law may apply to the requested information. If such exemptions apply, please provide a written explanation specifying the legal basis for withholding the information.

I kindly request that you respond to this request within the time limit prescribed by law. If for any reason you are unable to comply with this request, I request that you provide an explanation for the rejection.

I thank you for your attention to this matter and look forward to your prompt response.

Best regards,

Nicholas Lee