What do I
need to do?

Click on the moons on the right to read more about what action you need to take and when to take it.

Now and ongoing
From January 1st
By May 2nd
After filing your tax return

Here's what you should be doing now:

  1. Register with the Swedish Tax Agency if applicable, keep your Calendar up-to-date and retain all relevant records.
  2. Review the FAQ section for any further points relevant to you.
  3. Log into the GA Portal and follow this link to access the Taxes in Sweden guide.

Registration for tax and residence purposes

You should normally register with the local tax office for population purposes (folkbokföring) if it can be assumed that the stay in Sweden will last for at least one year. However, if you had dual housing and stronger attachments to another country than Sweden, the national registration should normally not be made. Instead, a registration with the Swedish Tax Agency to receive a tax card should be made.

In order to register in Sweden you must bring the following to the local tax office:

Passport
Documents stating the civil status
Birth certificates of any children
Residence permit/right of residence certificate

Complete your GA Calendar

It's important to keep your Deloitte Calendar up-to-date at all times. This is used by the Deloitte team in Sweden and in any other countries in which Deloitte is supporting with your compliance requirements.

The calendar:

  • should confirm which country you're in and where you are working each day.
  • can be completed in the GA Portal or you can use the Global Advantage App on your phone where available.

Click here to view how to complete your GA Calendar

Keeping your Calendar up to date at all times ensures we correctly assess your Swedish tax residence position and can determine the taxable portion of your pay that needs to be reported in Sweden.

Retain all relevant records

It's important to retain all relevant records for the period you're working in Sweden. These include (list not exhaustive):

  • Payroll information
  • Travel - boarding cards, booking receipts, confirmation emails
  • Work abroad - meeting agendas, itineraries, screenshots of emails sent for days spent working outside Sweden
  • Investments - statements or certificates relating to any Swedish and foreign investment income for the tax year
  • Proof of any deduction - see the “employment income” module

These records may be required for accurate completion of your Swedish tax return and will be needed if the Swedish Tax Agency decide to audit your tax return. The Swedish Tax Agency may reconsider a tax return up until the end of the 6th year after the tax return has been registered with the Agency.

The Swedish Tax Agency may request additional documents when auditing your Swedish tax return; in this case they would issue a request for additional information.

Should you not be able to prove any certain deductions, they might not be accepted, and your final Swedish tax liability might increase.

From January 1st

If Deloitte is authorized to assist with your Swedish tax return, we will reach out and ask you to complete to complete your Tax Data Questionnaire following the end of the tax year in December.

This is an online questionnaire which, when filled out, should give us all the information we need to complete your tax return.

Further, you’ll need to complete a Power of Attorney that will authorize Deloitte as your tax return representatives. This enables us to deal with the Swedish Tax Agency on your behalf. Note that this form must be submitted to the tax office in hard copy and your signature must be certified by two other persons. Once completed, return the original signed copy by post to the Swedish Tax Agency.

Note that you are personally responsible for the reporting and payment of your Swedish taxes. If Deloitte assists you with the filing, it is still your personal responsibility that the tax return includes all your income and assets and that your tax assessment is correct under Swedish tax legislation.

If all income or assets are not fully disclosed in your Swedish tax return, a subsequent correction attempt by the Swedish Tax Agency could subject you to a 40 percent penalty plus interest charges on the amount of tax due.

The sooner you can submit your information and the Power of Attorney, the sooner we can make a start on your tax return. We'll let you know once it is complete so you can review and approve it via the GA Portal.

By May 2nd

The Swedish Tax Agency issues a pre-printed income tax return between March and April the year after the income year. This pre-printed tax return is of value in case Deloitte has been engaged to assist with the preparation of the tax return. If Deloitte is your Swedish tax return representative, Deloitte will be able to retrieve the pre-printed tax return from the Swedish Tax Agency in order to proceed with the preparation of the filing in conjunction with the online questionnaire.

Following this, it’s important that you do not file your Swedish tax return on your own or approve the pre-printed tax return once issued by the Tax Agency.

What does the pre-printed tax return look like?

The deadline each year for submitting tax returns to the Swedish Tax Agency is May 2nd after the end of the tax year. However, extensions may be available. If a tax provider has been engaged to assist with the preparation of the tax return, extension may be available until June 15th the year after the income year.

There are penalties for late filing of your tax return why it is very important you remember these dates.

After filing your tax return

Tax assessment and tax payments

The Swedish Tax Agency will review every tax return and issue an assessment (in December the year after the tax year at the latest), indicating the final tax and the outstanding tax payment/refund, after considering any withholding taxes paid.

If the assessment differs from the filed tax return it is possible to claim a reassessment. If Deloitte is authorized to review your tax assessment, Deloitte will revert back to you once your final tax has been reconciled and confirm if any actions need to be taken. Deloitte will seek authorization in case the final tax assessment notice has a greater difference compared to the estimated final tax.

In general, any payment due must be paid within 90 days after receipt of the assessment. The due date is shown in the calculation you receive together with the final tax statement. If you wish to avoid interest expenses, you can pay earlier.

Any tax refunds will be received at the latest in December the year after the income year. The quickest and most secure way to receive tax refunds is to register a bank account so that the surplus from the tax account is transferred directly into a bank account. Information on how to register a bank account is found on the Tax Agency’s website.

Kindly note that as a tax representative we will receive the necessary documents from the Swedish Tax Agency. However, if you receive a suggested amendment or inquiry from the Swedish Tax Agency in regards of your tax return we highly appreciate if you upload this in the GA Portal. This since the Swedish Tax Agency do not always send us copies even though registered as tax representatives.