欧洲养老金:一脚踏入阿尔加维

When the financial crisis hammered Portugal's economy, hundreds of thousands of its people left,
当金融危机席卷葡萄牙经济时,数十万葡萄牙人离开了,
taking advantage of the European Union's rules on free movement to find work in countries that were hit less hard.
他们利用欧盟自由出入的规定在那些受经济危机打击较小的国家中找工作。
Now Portugal is welcoming older people going in the other direction, not for jobs but for a warm, cheap retirement.
现在葡萄牙以另一种方式欢迎老年人,不为工作而是为了一种温暖、廉价的退休政策。
Well-off baby-boomers are flocking to Lisbon, Sintra and the Algarve, drawn in part by Portugal's tax exemptions on foreign income.
在婴儿潮出生的人生活宽裕,他们涌入里斯本、辛特拉以及阿尔加维,被葡萄牙对海外收入的免税政策所吸引。
Under its non-habitual-residency scheme, pensions from abroad can be drawn tax-free for a decade.
在非常住税务居民计划下,来自海外的退休金可免除十年税收。
Bilateral double-taxation agreements are intended to ensure that income does not end up being taxed twice.
双边双重课税协议旨在确保收入不被二次征税。
But some countries, seeking to boost domestic demand by luring wealthy immigrants,
但是为了吸引富裕移民促进国内需求,
have arranged matters so that they can avoid paying any tax on income earned outside their country of residence, such as pensions, capital gains and rent.
一些国家做好了一切安排,让那些富裕的移民可以避免为来自居住国之外的收入上缴任何税,比如养老金、资本收益及租金。


欧洲养老金:一脚踏入阿尔加维.jpg

To qualify, foreign pensioners who move to Portugal need only stick around for six months a year and register as tax-resident.
移居葡萄牙的海外领取退休金人员仅需一年内在该国停留6个月并注册成为该国纳税居民便可获得该国移民资格。
Portugal is not the only EU country where foreign pensioners can find a sweet deal.
在欧盟国家中,葡萄牙并非唯一一个让海外领取退休金人员尝到甜头的国家。
France taxes some pensions taken as a lump sum at 7.5%; with judicious use of private health insurance,
法国对一些养老金一次性征税7.5%;对私人医疗保险的合理使用
pensioners can also avoid paying the social charges of 9.1% normally levied on pensions.
也可让领取退休金的人避免缴纳养老金9.1%的社会负担费用。
Malta exempts pensions of up to 13,200 euros ($15,200) from tax altogether, with a flat rate of 15% above that.
马尔他免除了高达132000欧元(15200美元)的税,均一费率为15%高于该数额。
State pensions are often excluded from generous exemptions but Cyprus taxes all pensions at 5%,
国家养老金常被排除在慷慨的免税政策之外,但除塞浦路斯外,该国对所有养老金征税5%,
making it particularly attractive for retired civil servants. It also allows people to withdraw their entire pension pots as a lump sum tax-free.
这对已退休公务员尤有吸引力。人们还能将一次性免征税的所有养老金取出来。
Governments elsewhere are cross about being undercut. Portugal's most vocal critics are the Nordics.
他国政府抱怨财政被削弱。葡萄牙最直白的批评来自北欧人。

Finland shredded its tax agreement with Portugal in June.
6月,芬兰撕毁了与葡萄牙的税收协定。
If Portugal does not accept a draft deal letting Finland tax most pensions drawn by its retirees there by November, it will start doing so anyway in January.
如果葡萄牙不接受让芬兰从11月开始对芬兰退休者的大部分退休金征税的起草协议,那么该国不论如何都将从1月起贯彻该规定。
It estimates that it loses a mere 3m-6m euros a year in revenue to Portugal, but says that as a matter of principle it can no longer tolerate "tax refugees".
据评估,每年该国流入葡萄牙的收入损失不过3到5百万欧元,但是该国表示原则上,他们将不再默许“税收难民”。
This is just sour grapes, says Pekka Pystynen, a retired former executive.
一名已退休的前主管Pekka Pystynen称这不过是吃不到葡萄说葡萄酸罢了。
Mr Pystynen spends his winters in his home in the Algarve and the summers at his cottage in Finland.
Pystynen在他位于阿尔加维的家中过冬,在芬兰的小屋中入夏。
The tax benefits were a bonus, he says, but the main draws were the weather and relaxed lifestyle.
税收优惠是一种奖励,他说,但主要吸引人的地方还是天气和放松的生活方式。
Pensioners are important to Portugal's tourism industry, which contributed over 17% to the country's GDP in 2017. One job in five is linked to tourism.
领退休金的人对葡萄牙的旅游业非常重要,2017年旅游业对该国GDP的贡献超过17%。五分之一的工作都和旅游业挂钩。

The average pension paid to Finns living in Portugal is around 3,500 euros a month. Since prices are a fifth lower than the euro-area average, that goes a long way.
居住在葡萄牙的芬兰人平均每月的养老金约为3500欧元。由于该数额比欧元区平均数额低五分之一,这对该国大有帮助。
According to Sirpa Uimonen of the University of Helsinki, Finns living in the Algarve spend 14,700 euros a year on average, over 20% more than locals do.
赫尔辛基大学的Sirpa Uimonen表示,生活在阿尔加维的芬兰人平均每年支出为14,700欧元,比本地人的平均年支出多20%。
Withdrawing from double-taxation agreements is rare. Denmark ended its deals with Spain and France in 2009, also because of rows about pensions.
退出双重课税协议是很少见的。2009年丹麦终止和西班牙及法国的协议,也是由于养老金争端。
In the case of Portugal, other countries may follow Finland's lead. Sweden's finance minister has pressed to do so.
至于葡萄牙,其他国家或许会以芬兰为榜样。瑞典的财政部长强烈要求这么做。
More commonly, countries take matters into their own hands. France is about to start taxing French pensions that are paid abroad.
更普遍的情况是,各国会亲自出马。法国将开始对海外支付的法国养老金征税。
And a new bilateral agreement means that Britain will soon start taxing British government-service pensions drawn in Cyprus.
新的双边协议意味着英国很快将开始对在塞浦路斯提取的英国政府公务员养老金征税。
Portugal's generosity to retired foreigners has been criticised by locals. They pay up to 48% on their pensions; property prices rose by 10% last year.
葡萄牙对外国退休者的慷慨受到了当地人的批评。去年他们在养老金上的支出高达48%;房价上涨了10%。
Extra demand from foreign buyers will not have helped. One political party, the Left Bloc, has proposed closing the pensions loophole.
来自外国买家的额外需求并没什么帮助。左翼联盟建议关闭养老金漏洞。
Retired foreigners may soon have to decide whether vinho verde and pasteis de nata are enough of a draw.
退休外国人或许很快便要决定葡萄牙绿酒和蛋挞是否有足够的吸引力。

来源:经济学人

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