Print This Post

Swedish tax law changes due to the EU Occupational Pensions Directive

The government has delivered a motion with proposals to tax amendments as a result of Directive 2003/41/EC on the Activities and Supervision of Institutions for Occupational Retirement Provisions, the so called Occupational Pensions Directive. The overall purpose with the amendments is that foreign pension institutes operating in Sweden shall enjoy same tax treatment as Swedish pension operators. The new regulations will enter into force in January 2006.

The motion (Swedish text version) is published on the Swedish site of the Ministry of Finance. Please contact the author if you wish to receive more information about the motion.