ECJ rules that Sweden’s tax treatment of non-resident pension funds is not a prohibited restriction of the free movement of capital

On 2 June 2016, the ECJ ruled that Sweden’s different tax treatment of non-resident pension funds as compared to domestic pension funds is not a prohibited restriction of the movement of capital (art 63 of the Treaty on the Functioning of the EU, “TFEU”, commonly known as the EU Treaty). In doing so, the ECJ follows the conclusion of AG Szpunar of 10 September 2015. Click on the link below to the pfd document to read more.