CFD-kontrakt (Contract for Difference) eller marginalkontrakt som det också kallas är ett avtal om att reglera mellanskillnaden mellan inköpspriset och försäljningspriset på en underliggande tillgång. Vidare ingår i vissa fall en räntekomponent i avt...
A person’s identity is a key that enables them to take part in society. It’s essential for accessing vital services such as healthcare, education and social welfare. Over the past few years, the Swedish Tax Agency has been collaborating with other pu...
In this e-service, you can apply for special income tax if you are a resident outside of Sweden. You need an email address to be able to log in with a temporary login.
In this e-service you can send in a notification for preliminary income tax.
Town square and market trading is the sale of goods on streets, town squares, markets, flea markets, fairs, sporting events, festivals, in temporary premises and similar. Such sales are treated differently depending on what you are selling and which...
If you sell your cooperative flat, 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.
Application – Special income tax on non-residents (SKV 4350_en)
You may be required to file a Swedish income tax return even if you have emigrated from Sweden or have never lived here. This is the case if you own a property in Sweden or have certain types of capital income, for example.
If you represent a legal person, you can become personally liable for virtually all unpaid taxes and fees in the legal person's tax account. A legal person can be, for example, a limited company, an economic or non-profit association or a foundation.
In certain circumstances, you may be able to get more time to pay tax (a payment respite). You must show that exceptional circumstances apply. An application for a payment respite does not stop the debt from being submitted to the Swedish Enforcement...