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The amendment to the agreement means that current pensions will also be taxed in the country from which they are paid. Therefore, pensions paid from Sweden to individuals resident in Portugal will be taxable in Sweden from the date the amending protocol enters into force and becomes applicable, which can be as early as 1 January 2020. Pensions taxed in Portugal may be taxed in Sweden from 1 January 2023. For the protocol to become valid, it will be submitted to the Riksdag for approval.
Source: Wolters Kluwer – Tax Information
