Do you live in another Nordic country and receive social security benefits from Sweden?

This applies to persons resident in another Nordic county who receive social security benefits from Sweden. The information only applies to tax on the Swedish social security benefits. If you receive a pension from Sweden see pension.

Examples of social security benefits paid from Sweden:

Sick pay, parental benefits and unemployment benefits.

Taxation in Sweden

What type of tax you have to pay depend whether you have an unlimited or a limited liability to pay tax..

Persons who have an unlimited tax liability in  Sweden

If you have moved from Sweden and still have  essential connection to Sweden or is staying in Sweden to such extent that you have an habitual abode in Sweden you are regarded to have an unlimited liability to pay tax here. In that case you pay tax on your social security benefits under the ordinary rules. You must then submit an Inkomstdeklaration.

Persons with limited tax liability

If you have limited tax liability you pay a special income tax for non-residents (SINK) on your social security benefits. This is a tax of 25 per cent and you need not file a tax return with your pension income. Whoever pays the the social security benefits in Sweden makes a deduction for the tax before the benefits is paid out to you. You apply to the Swedish Tax Agency for SINK. If you do not have a Swedish co-ordination number or personal identity number you will receive a co-ordination number in connection with the decision on the SINK-tax.

Taxation in the country of residence

The social security benefits may also be liable to tax in your country of residence. If you are taxed both in Sweden and in the country where you are resident, it is your country of residence that must ensure that the social security benefits are not subject to double taxation. You must therefore always declare your social security benefits in your tax return in your country of residence.

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