Tidpunkt för fysiska personer

Tidpunkter för juridisk person

In some circumstances, company registration or other tax compliance related actions are required by businesses not established in Sweden. Such requirements are detailed here.

A foreign financial company that sells products or offers services to the Swedish market, without establishing a branch or similar establishment in Sweden, is considered to be conducting cross-border business activities here.

Limited companies and economic associations must file a tax return following the end of each financial year. The tax return filing deadline is determined according to the date on which the financial year ends.

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.

Here you can submit a “Notification of changes” form to the Swedish Tax Agency.

Businesses and associations are responsible for paying their own preliminary tax. If you need to adjust the preliminary tax amount determined for a business or association, you file a new preliminary income tax return.

Reports from Swedish Tax Agency

This is a user guide on how to use our e-service Preliminary income tax.