On 16 May 2019, Sweden signed a protocol with Portugal amending the tax treaty between the countries. In a circular of 13 March 2009 (No. 20137), the International Relations Division of the Directorate General of Taxes has again published the official list of all international double taxation conventions concluded by Portugal. The reason for this publication is that economic operators need up-to-date information on existing agreements and legal instruments that preceded their publication, the date on which they came into force and easy access to tax rates for situations where withholding tax is partially lifted. In addition, Sweden has bilateral or multilateral social security agreements with the countries listed below. BulgariaThe Bulgarian tax treaty and international agreements It is very important to note that the signing of this agreement is only the formal beginning of the process of amending the DTT, and it remains unclear when a new DTT will actually enter into force between the two countries (at which point the aforementioned three-year transition period will begin to count). In force: 1 January and 6 April 1996 (Ireland); January 1, 1996 (Russia) . . . .
Effective date: September 1, 2000 (South Africa); January 1, 2001 (Russia) – DtA only covers individual income tax. . The specific provisions for border workers are contained in the following double taxation conventions: If Portugal starts collecting taxes on Swedish pensions for a period of three years from the date of the new DTT, Sweden will not apply tax. However, if Portugal retains the current exemption under the NHR scheme and/or does not claim a pension tax through another mechanism, Sweden can immediately start claiming pension taxes as soon as the three-year transitional period expires… and by Communication 129/2008, published on 22.07.2008. The benefits of the double taxation agreement between Sweden and Portugal, linked to non-habitual residence status, were part of the exit plan for many people in Sweden with high pension plans. The situation of beneficiaries will be a setback in the tax planning of expatriates who are considering an exit. . .
. . Such a change to the DTT was already requested two years ago by Swedish Finance Minister Magdalena Andersson at an ECOFIN meeting. However, the Portuguese government had so far made no visible effort to achieve Sweden`s objectives. Effective date: January 1, 2004 (Russia); July 1, 2004 (Australia) . . . . CyprusList of Cypriot Tax Treaties List of Cypriot Tax Treaties (EL) . . From 15 December, supplementary agreement (Parl. 82/00.
EstoniaPage of the Estonian Taxpayers` Association with a list of Estonian tax treaties . . . HungaryListing Hungarian tax treaties in the English legal database – including all contractsLegal Acts database in Hungary . . . . In this context, we can bear in mind the dates of the renegotiation of the DTT Portugal/Finland, which began in 2013, a new treaty was even concluded in November 2016 and Finland has completed all the internal formalities to allow the new DTT to enter into force as early as 2017, while Portugal has not done so.