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Do you live in Sweden and receive pension from another Nordic country?

This applies to you who live in Sweden and receive a pension from another Nordic country. This information only applies to taxation of your foreign pension. Since the Nordic countries have agreed to changes in their tax treaty the rules have been changed and new rules will take effect as of 1 January 2009. 

Resident of Sweden who has received pension prior to 5 April 2008

Pensions that are paid by other Nordic countries are taxed in that country. Such a pension is not taxed in Sweden and does not affect taxation of other income you have here in Sweden. This rule is effective as long as you, without interuption, are a resident of Sweden. The rules below are applicable if you have moved to Sweden after 4 April 2008. They are also applicable if you were previously a resident of Sweden, but returned to Sweden after 4 April 2008.

Resident of Sweden who received your first pension after 4 April 2008

 Pensions that are paid by other Nordic countries are taxed in that country. You are taxed also for your pension in Sweden but are allowed to deduct the tax that you have paid in the other Nordic country, by at most the tax you would pay in Sweden on the pension from the other country. If you receive pension from another Nordic country other than pension according to the social legislation of that country, it may be in whole or part tax-free in Sweden.These rules ar applicable even if you received your first pension prior to 5 april 2008 but you have moved to Sweden after 4 April 2008. They are also applicable if you were previously a resident of Sweden, but returned to Sweden after 4 April 2008.

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