Denmark
Iceland
Norway
Finland
Sweden
Menu

Unlimited tax liability 

If you are resident in Sweden, have a habitual abode in Sweden or have an essential connection with Sweden, you have unlimited tax liability here. This means that you are liable to tax on all income both in Sweden and abroad. Provisions of tax agreements with other countries may mean that the Swedish right to tax is restricted.

Resident in Sweden

A person is considered resident in Sweden if his or her actual residence is here. This normally means anyone who is registered for population purposes here or who takes his or her daily rest here. A person moving to Sweden has unlimited tax liability from the date of arrival here.

Stay exceeding 6 months (habitual abode)

To be considered to have a habitual abode in Sweden a stay of at least six months is required. The period of stay is calculated without taking account of the turn of the year. Temporary interruptions to the stay in Sweden are irrelevant.

For there to be a habitual abode you have to spend the night in Sweden. So if you for example commute daily to Sweden from a neighbouring country your habitual abode is not here, even if the commuting continues for a long time.

A person who has a habitual abode in Sweden is considered to have unlimited tax liability in Sweden from the first day of the continuous stay here.

When does tax liability end?

Even if you move away from Sweden you may still be considered to have unlimited tax liability here. This applies if you have been resident here and have an essential connection with Sweden. If you cannot yourself show that you have no essential connection you will be regarded as having one for five years from your departure if you are a Swedish citizen or have lived in Sweden for at least ten years. Circumstances that give an essential connection with Sweden include having a family or a house in Sweden or carrying on business activity in Sweden in the form of a private business or a company. Other circumstances may also be of relevance and an overall assessment is made.

If you do not have an essential connection after leaving, your tax liability ceases on departing from Sweden. Otherwise the tax liability ceases when the connection can no longer be regarded as essential. It may for example cease if you sell your home.

Even after your unlimited tax liability has ceased, you may be liable to tax on certain income which has arisen in Sweden. See the section on limited tax liability.

Menu
 
Logo