Cash bonus is treated as ordinary income.

A person who hires you to do ROT (Repairs, Conversion, Extension) or RUT (Cleaning, Maintenance and Laundry) work may get a tax reduction – a ROT or RUT deduction for the labour cost. Material costs and travel expenses arising in connection with the ...

In order for the client to able to use the ROT deduction, he or she must own the property where the work is carried out. Frequently, the ownership is recorded in the register of the Swedish Tax Agency (Skatteverket) or that of the Land Survey of Swed...

The information outlined below is for those who are due to pay a non-Swedish company for work carried out in Sweden.

From 1 January 2021, new regulations apply regarding payment for work in Sweden. These regulations affect you if you are employed by a non-Swedish enterprise, or if you run a non-Swedish enterprise in Sweden.

The fundamental condition for the client to be able to utilise the RUT deduction is that the work must have been carried out in the client’s home.

Here is important information for you about new requirements concerning staff registers.

Do you have a non-Swedish company, legal entity or sole trader business? On this page you can find out what a permanent establishment is

If you carry out ROT and RUT work and are not registered in the population register in Sweden and therefore cannot get a Swedish eID, you can apply here for payment for ROT and RUT work. This is the case irrespective of whether you have carried out t...

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.