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DSG – in the pipeline

Tag Archives: pension

France prepares to attack NHR pension exemption

26 Wednesday Sep 2018

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dta, exemption, france, nhr, pension, portugal

Due to a pending change in the French government’s interpretation of domestic law, national migrating pensioners may soon be classified as still being resident for tax purposes in France if they join the Non-Habitual Resident (“NHR”) scheme in Portugal. Under the new reading, the 10-year exemption granted to retirement pensions under NHR creates a double tax waiver that contradicts the application of the Double Taxation Agreement (“DTA”), thereby negating any change in French residency status. To avoid on-going assessment in France, French migrants should establish their “centre of economic interests” in Portugal as well as have other sources of taxable income in Portugal.

 

 

La France se prépare à attaquer l’exonération des pensions de la RNH

Grâce à un changement imminent dans l’interprétation de la législation nationale par le Conseil d’État, les retraités nationaux émigrés au Portugal pourraient bientôt être classés comme étant toujours résidents fiscaux en France s’ils adhèrent au régime de Résident Non Habituel portugais. Selon la nouvelle lecture, l’exonération de dix ans accordée aux pensions de retraite dans le cadre de la RNH crée une dispense fiscale qui contredit l’application de l’accord de double imposition, annulant ainsi toute modification du statut de résident en France. Pour éviter que les évaluations fiscales continuent en France, les migrants français devraient établir leur «centre d’intérêts économiques» au Portugal et disposer d’autres sources de revenus imposables au Portugal.

Finland and Spain approve new Double Taxation Agreement

28 Monday May 2018

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dtt#new, finland, income, pension, spain

Finland and Spain have signed a new tax treaty which will broaden the Finnish Government’s right to levy pension income. The new accord comes into effect on 01 January 2019. Under the previous tax treaty, pension income paid to residents of Spain was only taxable in Finland in the case of public sector pensions. The revised treaty will allow Finland to levy all pensions paid from Finland to residents of Spain, including private pensions.

EU unveils plans for pan-European personal pensions

08 Saturday Jul 2017

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eu, european, pension, pepp, personal, plan, portable

The European Commission is developing a pan-European Pension Product (PEPP): a simple and cost-effective retirement plan which will be portable across EU member states. The PEPP will be designed to give hundreds of millions of savers throughout the EU more choice where currently options are often few and far between. It will also create new growth opportunities for pension providers to take advantage of a European single market for personal pensions estimated to grow to 2.1 trillion Euros over the next decade, as reported recently in the Financial Times.

Portuguese Taxation of Trusts

15 Monday Aug 2016

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ficuciary, pension, portuguse, public trust, trust

 

Portuguese law views a trust as a contract. All transactions involving trusts are deemed to be made with the trustees – the legal owners of the trust’s assets – rather than with the beneficiaries entitled under the terms of the trust. Beneficial interest is not a right formally recognised under Portuguese legislation. Let’s examine some common questions regarding the taxation of trusts in Portugal. Continue reading →

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