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SwedenSkatteverket

Sweden credits Australian tax on DASP lump sums as pension

Skatteverket treats an Australian DASP lump sum as pension under Article 18, accepts Australia's Article 15 tax as treaty-conforming, and gives credit in Sweden.

By Taxxa AI OyPublished 2 November 2026

Tax

Swedish residents who worked temporarily in Australia and later receive their superannuation as a Departing Australia superannuation payment (DASP) lump sum after moving back to Sweden are taxed on the payment in Sweden as pensionSkatteverket, and Sweden gives credit for the Australian taxSkatteverket even though the two states classify the payment under different treaty articles.

Skatteverket treats the DASP as pension on account of previous employment otherwise than through insuranceSkatteverket. That is the category in 10 kap. 5 § first paragraph point 3 of the Inkomstskattelag.Skatteverket The payment is therefore inkomstslaget tjänst in SwedenSkatteverket, not a capital or employment item in the year of work.

Pension is not defined in the Sweden–Australia treaty.Skatteverket Skatteverket therefore applies the general interpretation rule in Article 3 point 3Skatteverket, which lets an undefined term take the meaning it has under the applying state's tax law unless the context requires otherwiseSkatteverket. On that basis Skatteverket applies Article 18 on pensions and annuities to the DASPSkatteverket, by comparison with HFD 2019 ref. 13 on the timing of pension taxation.

Under Article 18 point 1 a pension paid to a resident of one of the contracting states is taxable only in that state, subject to the government-service and social-security exceptions in point 3.Skatteverket For a DASP recipient resident in Sweden, that points to exclusive residence-state taxation in Sweden.Skatteverket

Australia takes a different treaty route. It applies Article 15 point 1 on dependent personal servicesSkatteverket and taxes the payment as source stateSkatteverket. Article 15 point 1 taxes salaries, wages and other similar remuneration from employment only in the residence state unless the employment was exercised in the other state, in which case remuneration derived from that exercise may be taxed there.Skatteverket

Skatteverket considers that the mismatch comes from the states classifying the same income differently under their domestic law. Australia is therefore regarded as having taxed in accordance with the treatySkatteverket, even though Sweden would have applied Article 18Skatteverket. Because Australia's taxation is treaty-conforming on this viewSkatteverket, Sweden must eliminate the resulting double taxationSkatteverket.

In practice the Swedish return reports the DASP as pensionSkatteverket and claims avräkning for the Australian income tax against the Swedish tax on the same incomeSkatteverket. The credit cannot exceed the part of the Swedish tax, computed before the deduction, that is attributable to the income that may be taxed in Australia.Skatteverket Keep the Australian assessment, proof of tax paid and the DASP statement with the return so the credit can be matched to the same payment.

Legal basis is the Sweden–Australia treaty in Förordningen (1981:1006)Skatteverket, Articles 3, 15, 18 and 24Skatteverket, and Inkomstskattelagen (1999:1229) 10 kap. 5 §Skatteverket.

Report the DASP lump sum as pension in inkomstslaget tjänst and claim avräkning for the Australian tax paid, capped at the Swedish tax attributable to that income.

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