Cash bonus is treated as ordinary income.

Kontant bonus beskattas som vanlig lön under inkomst av tjänst.

Telephone number and opening hours

Here you can find information about the rules that apply when you hire someone who is resident abroad to carry out work in Sweden.

You must deduct preliminary tax from compensation you pay for work. If you do not pay any cash compensation, you cannot deduct preliminary tax. The same rules apply when an employee receives a taxable benefit such as free housing or car benefit.

If you live in another country and work in Sweden, you are subject to regular taxation in Sweden for income from work.

From 1 January 2019, you will need to pay gambling tax if you have a gambling license from the Swedish Gambling Authority (Spelinspektionen). However, this does not apply to gambling for public interest purposes.

If you have moved from Sweden and are residing in another country you may still be liable for tax in Sweden for income which has its source here.

The Swedish Tax Agency makes wage guarantee payments to you, but the bankruptcy trustee or business reorganisation officer decides on the amount that you receive.

Information about the population registration certificate Special representative/administrator (God man/förvaltare)