Specific rules apply to non-Swedish companies that have permanently established business operations in Sweden, or that carry out transactions with affiliated Swedish companies. These rules also apply to Swedish companies that have permanently establi...

There are four conditions that impact whether the association shall pay taxes on certain income or not. This applies to some rental income, some income from the sale of goods and services, and income from capital.

A non-profit association shall pay taxes on rental income, income from sale of goods and services, and income from capital. These incomes may be tax-exempt if the association meets the requirements for being a non-profit.

The Swedish Tax Agency collaborates with many of society’s stakeholders to meet the needs of citizens, businesses and others. We live in an age of digitalisation and globalisation, and we need to collaborate in order to carry out our mission and achi...

The quickest and most secure way to receive refunds from your tax account is to register a bank account to which you would like the money transferred.

Anyone wishing to import duty-paid cigarettes, cigars, cigars, cigarillos or smoking tobacco into Sweden – or to receive such goods – from another EU country by any means other than distance selling, must notify the Swedish Tax Agency of any import g...

If a sole trader or a foreign legal person carries out their business wholly or partly in Sweden then they are general liable to submit a yearly income tax return in which they must report their business income and expenses.

If you sell your property, you must pay tax on the profits. The sale is to be declared when there is a binding agreement in place (a contract of sale). When you are paid or when the new owner gains access is irrelevant.

Distance selling is the sale of goods (online, for example) to private individuals in Sweden, when the goods are transported directly from another EU country to the buyer, and transportation is arranged by the distance seller or another party on beha...

Please find information below on the situations in which you will need to file a personal income tax return (Inkomstdeklaration 1) with the Swedish Tax Agency.