{"id":2503,"date":"2019-05-21T13:16:13","date_gmt":"2019-05-21T11:16:13","guid":{"rendered":"https:\/\/skeppsbronskatt.se\/?p=2503"},"modified":"2021-01-04T23:58:12","modified_gmt":"2021-01-04T21:58:12","slug":"andring-i-skatteavtalet-mellan-sverige-och-portugal","status":"publish","type":"post","link":"https:\/\/skeppsbronskatt.se\/2019\/05\/21\/andring-i-skatteavtalet-mellan-sverige-och-portugal\/","title":{"rendered":"\u00c4ndring i skatteavtalet mellan Sverige och Portugal"},"content":{"rendered":"<p>Sverige och Portugal undertecknade den 16 maj 2019 ett protokoll om \u00e4ndring i 2002 \u00e5rs skatteavtal mellan l\u00e4nderna. Skatteavtalets nuvarande utformning inneb\u00e4r att en person som flyttar till Portugal kan ta ut pension som utg\u00e5r fr\u00e5n tidigare privat anst\u00e4llning i Sverige utan att betala n\u00e5gon skatt p\u00e5 inkomsten, varken i Sverige eller i Portugal.<\/p>\n<p>Enligt det nu undertecknade protokollet f\u00f6resl\u00e5s en \u00e4ndring bland annat avseende artikel 18 som g\u00e4ller beskattning av inkomst av pension. Enligt protokollet ska ett till\u00e4gg till artikel 18 g\u00f6ras som ger Sverige r\u00e4tt att beskatta pensionsinkomst om denna h\u00e4rr\u00f6r fr\u00e5n Sverige. \u00a0<\/p>\n<p>Av Regeringens pressmeddelande med anledning av undertecknandet av \u00e4ndringsprotokollet framg\u00e5r att \u201dDen principiella svenska inst\u00e4llningen \u00e4r att pension som tj\u00e4nats in i Sverige ska beskattas n\u00e4r den betalas ut. Detta eftersom pensionsavs\u00e4ttningarna varit avdragsgilla. N\u00e4r beskattning inte sker i Portugal ska den d\u00e4rf\u00f6r ske i Sverige\u201d.<\/p>\n<p>Under f\u00f6ruts\u00e4ttning att protokollet godk\u00e4nns kommer beskattning av pensioner som \u00e4r skattefria i Portugal f\u00e5 ske i Sverige fr\u00e5n och med den dag som \u00e4ndringsprotokollet tr\u00e4der i kraft, vilket tidigast kommer bli fr\u00e5n och med den 1 januari 2020. Avseende pensioner som beskattas i Portugal kommer beskattning f\u00e5 ske i Sverige fr\u00e5n och med den 1 januari 2023.<\/p>\n<p>Ut\u00f6ver utvidgad beskattningsr\u00e4tt f\u00f6r Sverige avseende pensionsinkomster inf\u00f6rs genom \u00e4ndringsprotokollet \u00e4ven en del andra \u00e4ndringar. Bland annat inf\u00f6rs \u00e4ven \u00e4ndringar i f\u00f6rh\u00e5llande till artikel 5 (Fast driftst\u00e4lle), artikel 13 (Realisationsvinst) samt artikel 27 (Begr\u00e4nsning av f\u00f6rm\u00e5ner).<\/p>\n<p>F\u00f6r att protokollet ska bli g\u00e4llande kommer det att l\u00e4mnas till riksdagen f\u00f6r godk\u00e4nnande.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sverige och Portugal undertecknade den 16 maj 2019 ett protokoll om \u00e4ndring i 2002 \u00e5rs skatteavtal mellan l\u00e4nderna. Skatteavtalets nuvarande utformning inneb\u00e4r att en person som flyttar till Portugal kan ta ut pension som utg\u00e5r fr\u00e5n tidigare privat anst\u00e4llning i Sverige utan att betala n\u00e5gon skatt p\u00e5 inkomsten, varken i Sverige eller i Portugal. Enligt [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2505,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[279],"tags":[150,153,155,152,151,103,154],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.4 (Yoast SEO v22.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c4ndring i skatteavtalet mellan Sverige och Portugal - Skeppsbron Skatt<\/title>\n<meta name=\"description\" content=\"Sverige och Portugal undertecknade den 16 maj 2019 ett protokoll om \u00e4ndring i 2002 \u00e5rs skatteavtal mellan l\u00e4nderna. Skatteavtalets nuvarande utformning inneb\u00e4r att en person som flyttar till Portugal kan ta ut pension som utg\u00e5r fr\u00e5n tidigare privat anst\u00e4llning i Sverige utan att betala n\u00e5gon skatt p\u00e5 inkomsten, varken i Sverige eller i Portugal.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/skeppsbronskatt.se\/2019\/05\/21\/andring-i-skatteavtalet-mellan-sverige-och-portugal\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c4ndring i skatteavtalet mellan Sverige och Portugal\" \/>\n<meta property=\"og:description\" content=\"Sverige och Portugal undertecknade den 16 maj 2019 ett protokoll om \u00e4ndring i 2002 \u00e5rs skatteavtal mellan l\u00e4nderna. Skatteavtalets nuvarande utformning inneb\u00e4r att en person som flyttar till Portugal kan ta ut pension som utg\u00e5r fr\u00e5n tidigare privat anst\u00e4llning i Sverige utan att betala n\u00e5gon skatt p\u00e5 inkomsten, varken i Sverige eller i Portugal.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/skeppsbronskatt.se\/2019\/05\/21\/andring-i-skatteavtalet-mellan-sverige-och-portugal\/\" \/>\n<meta property=\"og:site_name\" content=\"Skeppsbron Skatt\" \/>\n<meta property=\"article:published_time\" content=\"2019-05-21T11:16:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-01-04T21:58:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/skeppsbronskatt.se\/wp-content\/uploads\/2019\/05\/13983776_s.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"848\" \/>\n\t<meta property=\"og:image:height\" content=\"565\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Anna \u00c5kesson\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Anna \u00c5kesson\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/skeppsbronskatt.se\/2019\/05\/21\/andring-i-skatteavtalet-mellan-sverige-och-portugal\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/skeppsbronskatt.se\/2019\/05\/21\/andring-i-skatteavtalet-mellan-sverige-och-portugal\/\"},\"author\":{\"name\":\"Anna \u00c5kesson\",\"@id\":\"https:\/\/skeppsbronskatt.se\/#\/schema\/person\/f4e98d01c0d63acd145d3d40067157fd\"},\"headline\":\"\u00c4ndring i skatteavtalet mellan Sverige och Portugal\",\"datePublished\":\"2019-05-21T11:16:13+00:00\",\"dateModified\":\"2021-01-04T21:58:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/skeppsbronskatt.se\/2019\/05\/21\/andring-i-skatteavtalet-mellan-sverige-och-portugal\/\"},\"wordCount\":291,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/skeppsbronskatt.se\/#organization\"},\"image\":{\"@id\":\"https:\/\/skeppsbronskatt.se\/2019\/05\/21\/andring-i-skatteavtalet-mellan-sverige-och-portugal\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/skeppsbronskatt.se\/wp-content\/uploads\/2019\/05\/13983776_s.jpg\",\"keywords\":[\"Pension\",\"pensionsavs\u00e4ttningar\",\"pensionsinkomster\",\"Portugal\",\"skatteavtal\",\"Skeppsbron Skatt\",\"utvidgad beskattningsr\u00e4tt\"],\"articleSection\":[\"Inkomstskatt\"],\"inLanguage\":\"sv-SE\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/skeppsbronskatt.se\/2019\/05\/21\/andring-i-skatteavtalet-mellan-sverige-och-portugal\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/skeppsbronskatt.se\/2019\/05\/21\/andring-i-skatteavtalet-mellan-sverige-och-portugal\/\",\"url\":\"https:\/\/skeppsbronskatt.se\/2019\/05\/21\/andring-i-skatteavtalet-mellan-sverige-och-portugal\/\",\"name\":\"\u00c4ndring i skatteavtalet mellan Sverige och Portugal - Skeppsbron Skatt\",\"isPartOf\":{\"@id\":\"https:\/\/skeppsbronskatt.se\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/skeppsbronskatt.se\/2019\/05\/21\/andring-i-skatteavtalet-mellan-sverige-och-portugal\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/skeppsbronskatt.se\/2019\/05\/21\/andring-i-skatteavtalet-mellan-sverige-och-portugal\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/skeppsbronskatt.se\/wp-content\/uploads\/2019\/05\/13983776_s.jpg\",\"datePublished\":\"2019-05-21T11:16:13+00:00\",\"dateModified\":\"2021-01-04T21:58:12+00:00\",\"description\":\"Sverige och Portugal undertecknade den 16 maj 2019 ett protokoll om \u00e4ndring i 2002 \u00e5rs skatteavtal mellan l\u00e4nderna. 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