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10 års regeln - ETF's & Australien

Skriven av steveb den 17 februari, 2014 - 19:40
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hej!
I'm an Australian citizen currenly resident in Sweden. I'm intending to go back to Oz for good in a couple of years time. My question is in regard to the '10 year rule' that 've read about for Swedish tax
When I move I will have no assets or property left in Sweden and I will be an Australian tax payer again. During my time here I have bought some ETF funds which are based in the UK. The dividends from these funds I declare and pay tax on here in Sweden.
My question is...do you know if the 10 year rule applies between Sweden & Australia ( or a shorter time?) , and if so , would the eventual sale of these funds after I had left Sweden be taxable here ( ie are ETF funds covered by this tax rule?). I know that the rule in Australia is that the profits would only be taxable there from the value on the day I resumed my residency there

many thanks!
/steve

4 Kommentarer
  1. anon
    steveb
    feb 17, 2014

    please feel free to reply in Swedish  ! ::

  1. anon
    steveb
    feb 20, 2014

    If after we move , my wife still has a lease for an apartment here , then as I undertand it then she will remain 'väsentlig anknytning'to Sweden . My question is , will her tax status with sweden affect mine , if I no longer have any assets or business/income here and thus my only connection is that the wife still has a rental lease?

     

    thanks again! :)

  1. anon
    Kaj Rask
    feb 26, 2014

    Hi Steve,

    You will probably have "väsentlig anknytning" to Sweden because of your wife´s apartment.

    But the 10 year rule is not a part of the tax treaty from 1981 between Australia and Sweden and is not included later as I can see so in that case your ETF funds will not be taxed in Sweden after your move.

  1. anon
    steveb
    feb 26, 2014

    Hej Kaj , really appreciate you taking the time to respond :)

    sounds almost too good to be true! ....Theoretically then , if I sold all of my funds on the day I resumed Australian residency...then all the profit would be tax free?    ( Australia I know only taxes profit on gains once resident , and Sweden would have no claim to tax the profit even though it was earned (but not realised) whilst i was in Sweden ?

    I must be missing something.....sounds like a loophole that would have been closed long ago!