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Taxation on disability benefits from FN:s pensionsfond (UNJSPF) in Sweden.

Skriven av MMT den 22 februari, 2017 - 15:14
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Do I need to pay taxes on disability benefits from FN:s pensionsfond (UNJSPF) in Sweden?

I am a Nordic national having worked for the United Nations as an international Professional around the world since late 1990s, started paying pension contributions to FN:s pensionsfond in 2003, and my last assignment was to Sweden,  where I have now retired. A couple of years ago, I asked Skatteverket about the taxation on monthly disability benefits from FN:s pensionsfond and was told me that the would be tax-free. However, in Skatteverket’s guidance ("Beskattning av pension som utbetalas på grund av pensionsplaner inraättade av Världsbanken och FN mot bakgrund av domen HFD 2015 ref. 81”, See esp. para 4.2 “FN:s pensionsfond”) it is stated that “Om pensionsavtalet tecknades fr.o.m. 1997 och om den försäkrade inte har förmånsbeskattats för premierna ska den ses som en pensionsförsäkring och utbetalningarna är då skattepliktiga”. 

The exception of not taxing the pension payments under agreements made on “1997 eller senare” seems to be dependent on the criteria on prior taxation according 58 kap. 5 § IL (also explained on: “Utländsk pensionsförsäkring”). My UN salary was never taxed nationally, but I always paid UN's internal income tax called “staff assessment” (20-30% credited to the UN Tax Equalization Fund in lieu of national income taxes). Would this qualify to meet the criteria for exemption? If no, how much (min-max %) tax would I roughly need to pay? 

Many thanks for any guidance and clarifications!

 

1 Kommentarer
  1. anon
    D Andersson
    feb 23, 2017

    Hi,

    The tax office just says that if the money transferred to the fund was taxed the payments from the fund is tax free, it doesn´t say what kind of tax it must be. As I see it your pension is tax free but I recommend you to write in tax return that you receive a pension from the UN.

    Kind regards

    Daniel

    Daniel Andersson är skattejurist hos Skattepunkten AB