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Exitbeskattning av pensionsrättighet och pensionskapital

Olhav, Kristofer LU (2011) JURM01 20092
Department of Law
Abstract
The importance of pension schemes is becoming clearer as the world’s population continues to age. Pension schemes are not only important for individuals, but also for states and for the global economy.
Exit taxation of pension rights or pension capital can be one of the measures a state considers to keep savings within the states own financial system, to prevent the loss of tax credits or to compensate for the loss of other tax revenues.

But is exit taxation of pension rights and pension capital legally possible?

i) When it comes to exit taxation of occupational and individual private pensions the answer to the question depends on tax agreements and EU-law.
Transfers of pension rights or pension capital between states which have... (More)
The importance of pension schemes is becoming clearer as the world’s population continues to age. Pension schemes are not only important for individuals, but also for states and for the global economy.
Exit taxation of pension rights or pension capital can be one of the measures a state considers to keep savings within the states own financial system, to prevent the loss of tax credits or to compensate for the loss of other tax revenues.

But is exit taxation of pension rights and pension capital legally possible?

i) When it comes to exit taxation of occupational and individual private pensions the answer to the question depends on tax agreements and EU-law.
Transfers of pension rights or pension capital between states which have concluded tax treaties can be exit taxed if this is a loyal application of the tax treaty.
The exit taxation of a transfer of pension rights or pension capital between two EU or EEA states seems, after a recent ruling of the EU-court, to be in violation of EU-law.
The reasoning by the EU-court in rulings preceding the recent case suggests that there is still a possibility for exit taxation if done with the purpose to regain tax credits. The legal situation is unclear and future rulings will shed light on the issue.

ii) When it comes to exit taxation of public pension schemes, the answer to the question depends on tax agreements and EU law.
Transfers of pension rights or pension capital between states which have concluded tax treaties can be exit taxed if this is a loyal application of the tax treaty.
The EU-court has not tried if exit taxation of transfers between EU member states violates EU-law. Transfers between member states are not protected by the four freedoms and can be exit taxed.
Pension rights and pension capital accumulated in public pension schemes can be transferred from a member state to the EU pension scheme.
No rule explicitly forbids exit taxation of such a transaction. But, exit taxation must be considered to be in violation of EU law since it violates the purpose of the rules permitting the transfer. (Less)
Abstract (Swedish)
Pensioners betydelse för individer, för stater och för den globala ekonomin är tydlig i en värld med en åldrande befolkning.
Exitbeskattning är en av de åtgärder som en stat kan överväga för att behålla kapital i den nationella ekonomin, för att förhindra förlust av skattekrediter, eller för att kompensera för förlusten av andra skatteintäkter.

Men är exitbeskattning av pensionsrättigheter och pensionskapital juridiskt möjligt?

i) När det gäller exitbeskattning av tjänstepension eller individuell privat pension så är frågans svar beroende av skatteavtal och EU rätt.
Överföringar av pensionsrättigheter eller pensionskapital mellan stater som ingått skatteavtal kan exitbeskattas om beskattningen innebär en lojal tillämpning av... (More)
Pensioners betydelse för individer, för stater och för den globala ekonomin är tydlig i en värld med en åldrande befolkning.
Exitbeskattning är en av de åtgärder som en stat kan överväga för att behålla kapital i den nationella ekonomin, för att förhindra förlust av skattekrediter, eller för att kompensera för förlusten av andra skatteintäkter.

Men är exitbeskattning av pensionsrättigheter och pensionskapital juridiskt möjligt?

i) När det gäller exitbeskattning av tjänstepension eller individuell privat pension så är frågans svar beroende av skatteavtal och EU rätt.
Överföringar av pensionsrättigheter eller pensionskapital mellan stater som ingått skatteavtal kan exitbeskattas om beskattningen innebär en lojal tillämpning av skatteavtalet.
Exitbeskattning av överföringar av pensionsrättigheter eller pensionskapital mellan EU- eller EES stater verkar, enligt ett avgörande av EU domstolen, strida mot EU-rätten.
EU-domstolens resonemang i tidigare domar öppnar möjligen för en alternativ tolkning av det rättsliga läget enligt vilken exitbeskattning är rättsenligt om skatten tas ut i syfte att återföra skattekrediter. Den rättsliga situationen är oklar och kommande domar kommer att bringa klarhet.

ii) När det gäller exitbeskattning av allmänna pensioner så är frågans svar beroende av skatteavtal och EU-rätt.
Överföringar av pensionsrättigheter eller pensionskapital mellan stater som har ingått skatteavtal får exitbeskattas om beskattningen överensstämmer med en lojal tillämpning av det aktuella skatteavtalet.
EU domstolen har inte prövat om en medlemsstat har rätt att exitbeskatta en överföring mellan EU eller EES stater. Tills domstolen preciserat det rättsliga läget så måste exitbeskattning i dessa situationer anses vara i enlighet med EU rätten.
Pensionsrättigheter och pensionskapital som samlats i ett nationellt system kan överföras till EU:s pensionssystem.
Det finns inget uttryckligt förbud för exitbeskattning av en överföring till EU:s pensionssystem. Exitbeskattning måste trots allt anses strida mot EU rätten, eftersom beskattning strider mot syftet med reglerna som möjliggör överföring. (Less)
Please use this url to cite or link to this publication:
author
Olhav, Kristofer LU
supervisor
organization
alternative title
Exit taxation of pension right and pension capital
course
JURM01 20092
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, exitbeskattning, exitskatt, pension, EU, källskatt, skatteavtal, OECD, bachmann, wielockx, svensson, danner, skandia/ramsted
language
Swedish
id
1961631
date added to LUP
2011-05-16 16:40:37
date last changed
2011-05-16 16:40:37
@misc{1961631,
  abstract     = {The importance of pension schemes is becoming clearer as the world’s population continues to age. Pension schemes are not only important for individuals, but also for states and for the global economy. 
Exit taxation of pension rights or pension capital can be one of the measures a state considers to keep savings within the states own financial system, to prevent the loss of tax credits or to compensate for the loss of other tax revenues. 

But is exit taxation of pension rights and pension capital legally possible?

i)	When it comes to exit taxation of occupational and individual private pensions the answer to the question depends on tax agreements and EU-law. 
Transfers of pension rights or pension capital between states which have concluded tax treaties can be exit taxed if this is a loyal application of the tax treaty.
The exit taxation of a transfer of pension rights or pension capital between two EU or EEA states seems, after a recent ruling of the EU-court, to be in violation of EU-law.
The reasoning by the EU-court in rulings preceding the recent case suggests that there is still a possibility for exit taxation if done with the purpose to regain tax credits. The legal situation is unclear and future rulings will shed light on the issue.

ii)	When it comes to exit taxation of public pension schemes, the answer to the question depends on tax agreements and EU law. 
Transfers of pension rights or pension capital between states which have concluded tax treaties can be exit taxed if this is a loyal application of the tax treaty.
The EU-court has not tried if exit taxation of transfers between EU member states violates EU-law. Transfers between member states are not protected by the four freedoms and can be exit taxed.
Pension rights and pension capital accumulated in public pension schemes can be transferred from a member state to the EU pension scheme. 
No rule explicitly forbids exit taxation of such a transaction. But, exit taxation must be considered to be in violation of EU law since it violates the purpose of the rules permitting the transfer.},
  author       = {Olhav, Kristofer},
  keyword      = {skatterätt,exitbeskattning,exitskatt,pension,EU,källskatt,skatteavtal,OECD,bachmann,wielockx,svensson,danner,skandia/ramsted},
  language     = {swe},
  note         = {Student Paper},
  title        = {Exitbeskattning av pensionsrättighet och pensionskapital},
  year         = {2011},
}