Is the Swedish tax law requirement of contractual form on third states investment funds in line with EU law?

Abstract: The aim of this essay is to assess whether or not it is compatible with EU law to require foreign investment funds resident in third countries to have the same legal form as Swedish contractual investment funds, in order to be exempt from withholding tax. Swedish contractual investment funds fulfilling certain requirement are tax exempt which resulting in a different treatment if withholding tax is levied on the non-resident investment fund. The main issue is whether the investment funds are comparable. There is currently uncertainty regarding whether or not legal personality results in non-comparability. However, the author considers that a legal form requirement can be upheld to some extent due to the aim of the Swedish investment fund regime.