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Pensions from another country

If you are resident in Sweden and receive a pension from another country, you must report this on your Swedish tax return.

Additional information is provided in the ‘Other information’ box (Swe: “Övriga upplysningar”) regarding:

  • where the pension is from,
  • what type of pension it is, and
  • any withholding tax paid.

Avoiding double taxation

Foreign tax paid on your pension in the country of origin can often be credited against Swedish tax, if the pension income is to be taxed in Sweden. Sweden has treaties for the avoidance of double taxation with many countries and, depending on the treaty, the pension may be exempt from taxation or from the foreign tax to be credited in Sweden.

Preliminary income tax return

If you receive a pension from another country which is to be taxed in Sweden, you are required to pay preliminary tax every month in the form of  ‘special A-tax’ (SA tax). You are responsible for ensuring the payment is made; no payment for or reminder is sent to you.

You can apply to pay SA tax using the Swedish Tax Agency’s e-services, if you have a Swedish electronic ID from a Swedish bank or similar. You can also apply to pay SA tax using the form Preliminär inkomstdeklaration, SKV 4314 (available only in Swedish).

The Swedish Tax Agency will assess whether the pension is to be taxed in Sweden once we receive your application. Please enclose documents showing what type of pension it is and who pays it out.

Pension from another Nordic country

Residents in Sweden who have received pension prior to 5 April 2008  

If you were resident in Sweden and received, for the first time,  a pension from another Nordic country's social security system prior to 5 April 2008, this pension is tax exempt in Sweden.

Residents in Sweden who have received their first pension after 4 April 2008 

If you were a Swedish resident prior to 5 April, but received a pension from the social security system of another Nordic country after 4 April, this pension is to be taxed in Sweden, and any foreign tax is to be credited against Swedish tax.

If you receive a pension from another Nordic country other than that paid under the social security legislation of that country, it may be fully or partially tax exempt in Sweden.

More information on the taxation of pensions within the Nordic countries is available at:

http://www.nordisketax.net/external link

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