En privat sajt med många skattetips och en guldgruva för dem som arbetar aktivt med skatter!

Denna webbplats administreras av Skattepunkten AB
Skattepunkten AB ger Dig professionell skatterådgivning

Kontakta Skattepunkten AB när Du behöver privat hjälp av en skattekonsult.

Body: 

I am a British national and a resident of Sweden. I am not a Swedish national. I receive two pensions from the UK which are taxed in the UK. 1. UK State pension which is a Social Security pension.2. A Teachers pension which is paid by a government local authority. My question is: Under the DT agreements between the UK and Sweden are these 2 pensions also taxable in Sweden?  I would be very grateful if you could give the references to the specific tax articles with your answers. Thank you.

4 Kommentarer
  1. anon
    Ove Grip
    feb 14, 2010

    Dear Polly,

    As long as you are not a Swedish national the following applies.

    1. The UK is according to article 18 p. 2 in the DT allowed to tax your UK state pension. Sweden is also allowed to tax this pension but shall accpording to article 22 p. 2 a) eliminate the double taxation by, subject to the provisions of the laws of Sweden concerning credit for foreign tax,  allow as a deduction from the Swedish tax on the income, an amount equal to the UK tax paid on the same income.

    2. The Teachers pension shall according to article 19 p. 2 a) in the DT be taxable only in the UK. Sweden is also allowed to tax that pension but shall according to article 22 p. 2 b) eliminate the double taxation by allowing a deduction from the Swedish tax  with an amount equal to the Swedish tax om the pension.

    In Swedish/på svenska.

    1. Pensionsutbetalning enligt socialförsäkringslagstiftningen i Storbritannien får enligt artikel 18 p.  2 i skatteavtalet beskattas i Storbritannien. Sverige får också beskatta sådan pension men ska då enligt artikel 22 p. 2 a) undanröja dubbelbeskattningen genom att, om inte annat föranleds av begränsningarna i intern svensk lagstiftning, från den svenska skatten på pensionen avräkna ett belopp motsvarande den skatt som betalats i Storbritannien på samma pension.

    2. Pension p.g.a. av offentlig tjänst i Storbrittanien ska enligt artikel 19 p. 2 a) i skatteavtalet beskattas endast i Storbritannien. Sverige får dock också beskatta sådan pension men ska då enligt artikel 22 p. 2 b) undanröja dubbelbeskattningen genom att från den svenska skatten medge avdrag med den del av den svenska skatten som är hänförlig till pensionsinkomsten .

    Hälsningar/Ove

    http://www.skattepunkten.se/

  1. anon
    Polly
    jan 30, 2011

    Thank you for the above information.

    I would like to ask you how I can PROVE to Skatterverket that I have paid UK tax on my UK state pension so that I can stop being double taxed and recover the large amount of extra Swedish tax I have paid them.

    I have no official document (P60) to show the amount of UK tax I have paid on my UK state pension as UK tax is never deducted at source and the pension is always paid gross. This applies to everybody. The UK tax I pay on the UK state pension is therefore deducted from my UK teachers pension through a special tax code which I am issued with and my UK tax bill is adjusted when I submit my year end UK tax return. Sometimes I have to pay some extra UK tax or maybe I get a small refund.

    Skatterverket say that because no UK tax is taken off my UK state pension at source and I can't provide official evidence that I have paid any tax on it then as far as they are concerned I have not paid any tax on it!! This means I am being taxed twice.

    I have asked and am unable to get any official document from the UK pensions service or the UK tax office which would accurately say how much tax I have paid on my state pension. They do not do this and basically it is of no concern to them as long as I am paying my overall UK tax bill correctly.

    My question is this: Will Skatterverket accept figures of UK tax paid on my UK state pension which I can try and calculate myself but cannot prove with an sort of official document ?

    Thank you.

  1. anon
    Ove Grip
    jan 31, 2011

    Dear Polly,

    I am afraid that Skatteverket will demand an official British document that will prove how much tax you have paid on your UK state pension. I am surprised to hear that you are unable to get such a document.

    Have you tried loking on HM Revenue & Customs home page http://www.hmrc.gov.uk/index.htm to see if you there can find a way to get such a document?

    Hälsningar/Ove

    http://www.skattepunkten.se/

  1. anon
    Jayeff
    apr 24, 2011

    Hi Polly - I wonder if a combination of your Teachers' Pension P60 and a statement from Revenue & Customs (if you can get it) giving an interpretation of your Tax Code would help? It would surely at least indicate that the tax taken from your Teachers' Pension is NOT simply tax on that pension alone, which would be a step in the right direction!

    Regards

    Jayeff