DT18007 - Particular agreements: Sweden: Pensions

The following is the treatment of governmental and local authority pensions for years from 1985-86 onwards

Pensions paid by the United Kingdom Government or a local authority for services to the Government or local authority.

Taxable only in the United Kingdom, but, where the recipient is a resident and a national of Sweden, such pensions are taxable only in Sweden.

Pensions paid by the Swedish Government or a local authority for services to the Government or local authority.

Taxable only in Sweden but where the recipient is a resident of the United Kingdom and a United Kingdom national, such pensions are taxable only in the United Kingdom (Article 19(2)).