När du fyller i kontrolluppgifter för betalningar till eller från utlandet (KU80 och KU81) ska du ange ska du använda dessa valutakoder för att redovisa använd valuta.

A convertible bond with a fixed rate gives you a right to convert, that is, exchange the convertible for shares in a company for a certain price.

KU14 – Special income statement – Pensionable income and exchange of income statements (SKV 2303)

To fulfil our mission, the Swedish Tax Agency collaborates with public-sector organisations and other public authorities.

Capital gains tax must be applied when foreign currency and claims in foreign currency are divested. The current regulations encompass all types of claims, such as bonds, debentures, deposit accounts in foreign banks (bankbooks), private debt instrum...

Statement – Additional taxation on pension insurance (SKV 2230)

Företag som gör transaktioner i en annan valuta än sin redovisningsvaluta ska räkna om valutan i den löpande bokföringen. Huvudregel är att företag ska ha svenska kronor som redovisningsvaluta. Vissa företagsformer får ha euro som redovisningsvaluta.

If you live in Sweden, all of your income is subject to taxation. The General rule is that you must disclose your foreign income for taxation in your Swedish tax return. You may be liable for taxation in Sweden even if you have moved from Sweden.

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 are a citizen of an EU or EEA country and have moved to Sweden to work, you are generally required to be listed in the Swedish Population Register if you plan to live here for one year or more. Here you can find information about how to regist...