Article 18 - Pensions, social security payments and annuities - Sweden

ARTICLE 18 PENSIONS, SOCIAL SECURITY PAYMENTS AND ANNUITIES (1) Subject to the provisions of paragraph 2 of article 19, pensions and other similar remuneration in consideration of past employment, annuities and payments under the social security legislation arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned Contracting State. (2) The term `annuity' means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.