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Sweden proposes new pension legislation

The Swedish government proposed, on 2 February 2007, a bill to ensure that Sweden’s pension legislation is in compliance with the EC Treaty and directives. The move follows last year’s decision of the European Court of Justice, which found Denmark to be in breach of the treaty for not allowing a tax deduction for pension contributions paid to pension institutions that were non-resident in Denmark. Sweden supported Denmark in the case as an interested party.

The changes will allow for the deductibility or exemption of contributions and premiums to pension and life assurance providers within the entire EEA area, to the extent the terms and conditions of such schemes meet the requirements – on pension age, amortisation and reporting – that must be fulfilled by Swedish resident providers.

If enacted, the new legislation would apply to pension or life assurance agreements entered on or after 2 February 2007. Existing agreements will remain subject to previous relevant legislation.

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