Denmark
Iceland
Norway
Finland
Sweden
Menu

Tax return

Who has to submit a tax return?

If you have unlimited tax liability you submit Inkomstdeklaration 1 [Personal Tax Return 1] if

If the Swedish Tax Agency has information concerning the income and deductions you have had, you will receive a tax return form with this information preprinted.

If you have limited tax liability you must submit Inkomstdeklaration 1 [Personal Tax Return 1] if

If you have owned real property you will receive a tax return form with details of the property preprinted.

When is the tax return to be submitted?

You must submit the tax return not later than 2 May. You may send it by post, but this must be done early enough to allow the return to reach the Swedish Tax Agency on time. If you submit a tax return too late you risk having to pay a late filing penalty.

Where the tax return must be submitted

The tax return must be submitted to the Swedish Tax Agency. In many cases you can submit your tax return via the Internet, by phone or by sms.

Exchange of information between the tax authorities

In order to ensure the correct taxation, all the Nordic countries have rules requiring employers, banks and others to submit information to the tax authorities about any wages, pensions, dividends, interest etc. that they have paid. This information includes the name and address of the recipient and the type and amount of income concerned. The obligation to provide information also applies to payments made to persons living in other countries.

In order to ensure the correct taxation the tax authorities in the Nordic countries have agreed to exchange tax information. The exchange takes place every year between appointed units within the tax authorities and the information is transmitted through secured channels. Large quntities of data are exchenged between the Nordic countries. This information is used by the tax authorities in the residence country to control that persons with cross-border activities have fulfilled their obligations to report their income and assets from abroad.

Menu
 
Logo