70årsreglen

70årsreglen, or the 70-year rule, is a term used in Nordic public policy to refer to a set of age-related provisions in tax and social security. It is not a single statutory provision, but a nickname that has been applied to different rules associated with reaching the age of 70. Because the rule has appeared in various reforms and debates over time, its exact content has differed between countries, years and policy areas.

In practice, 70årsreglen has commonly been discussed in connection with pension and tax policy. The threshold around age 70 has been used to address how pension income is taxed, when certain pension benefits can be drawn, or how pension capital may be utilized under favorable or simplified rules. The interpretation and application of the term have varied, and many reforms have changed or replaced earlier formulations.

Legal status and current applicability vary by jurisdiction and time period. Since it is not a single, permanent statute, the precise provisions tied to the 70-year threshold must be checked in current law and official guidance. For up-to-date information, consult the relevant national authorities, such as the tax administration or pension agencies in the respective country.

The term is primarily encountered in discussions of retirement income, taxation of pensions, and the timing of benefit payments. It serves as a shorthand for age-related adjustments that policymakers have introduced or debated, rather than a universal rule with a fixed text.