Do you live in Sweden and work in another Nordic country as an artiste or sportsman?

This applies to you who live in Sweden and who work as an artiste or sportsman in another Nordic country. The information deals only with taxation of your income from this work.

Taxation in the country of work

If you work/perform as an artiste or sportsman in another Nordic country, your income is normally taxable in the country in which you work.

If the income is received by an "artiste company" it is the company and not the individual that may be taxed for the income in the country where the work is performed. You are in this case taxed normally according to the usual rules for salaries and dividends in Sweden.

Taxation in Sweden

The income will also be taxable in Sweden. If the income also has been taxed in the country where the work has been performed, you eliminate double taxation in Sweden by claiming a tax credit  for the tax you have paid in the other country. Tax credit is allowed up to a maximum amount equal to the Swedish tax payable on the income you have obtained as an artiste/sportsman in the other Nordic country. If it is a company that has received the income and been taxed in the other country it is the company that may claim a tax credit or a deduction for the foreign tax.

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