If you are living abroad and receiving director’s fees from a Swedish company, you are liable for SINK taxation (special income tax for non-residents) on your fee, regardless of where your work was performed.

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.

A non-profit association shall pay taxes on rental income, income from sale of goods and services, and income from capital. These incomes may be tax-exempt if the association meets the requirements for being a non-profit.

You are entitled to a VAT deduction for entertainment expenses that are directly related to your business. This applies to entertainment that is integral to business negotiations or staff welfare, for example.

Skatteverket is accountable to the government, but operates as an autonomous public authority.

25%, 12%, 6% or VAT-exempt? Here you can find out about VAT rates on certain goods and services, and how much VAT you should charge when selling them.

The Swedish Tax Agency is the competent authority that enters into mutual agreements with regard to Advance Pricing Agreements (APAs) in accordance with tax treaties between Sweden and other countries. See the Act (2009:1289) on APAs regarding intern...

This guide describes how to establish and run a business in Sweden for non-Swedish sole traders and non-Swedish legal entities.

Income statement (Swedish abbreviation KU) is an income report for individuals and estates issued by anyone who pays for example salary, pension, interest or dividends. Income statements play an essential role in Swedish society and the Swedish tax s...

Here you can apply to deregister your non-Swedish company’s business operations in Sweden if you close them down.