A tax regime of favour for the pensions and life annuities of foreign source -

1 - Section 35 of the finance law for the year 2007 found the rate of deduction for the determination of net income for pensions and foreign source of 25% to 80% lifetime retirement pension on condition: -to transfer to a bank or postal account Tunisia or declare import, -to attach to the annual tax declaration supporting their transfer or importation in Tunisia. This applies to all residents of the Tunisia who receive pensions or lifetime retirement pension from abroad and this notwithstanding their nationality including the Tunisian. 2 - Article 36 of the financial year 2007 law provided foreign source lifetime retirement pension recipients to make the deduction at source in respect of the amounts their returning to this title. 3 - The new provisions apply to pensions and foreign source lifetime retirement pension collected in 2006 and declared in 2007 and the pensions and annuities collected in subsequent years. (article 88)