SwedenSkatteverket
Skatteverket clarifies reporting for premium-waiver transfers
An August clarification excludes transfers of premium-waiver insurance from the specified pension-policy reporting duty, even where the main policy is pension insurance.
By Taxxa AI OyPublished 24 August 2026
Skatteverket clarified its guidance on 21 August 2026: a transfer of premium-waiver insurance does not require a control statement under Chapter 22, section 9, first paragraph, point 2 of the Tax Procedure Act. This is the agency’s interpretation of the reporting provision, including where the main insurance is a pension policy.Skatteverket
The agency explains that premium-waiver insurance does not itself meet the qualitative pension-insurance conditions; its classification follows the main policy. The guidance still describes reporting duties for transfers of pension policies themselves. Insurers should therefore identify which contract is being transferred rather than treating the clarification as an exemption for an entire pension arrangement.Skatteverket
Identify the transferred policy before applying the clarification; keep the main pension policy’s reporting assessment separate.