1. 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.

    Other languages | In English (Engelska) | Individuals and employees | Declaring Taxes - for individuals | How to file your tax return | The contents of the income tax return
  2. If you sell your property, 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.

    Other languages | In English (Engelska) | Individuals and employees | Declaring Taxes - for individuals | How to file your tax return | The contents of the income tax return
  3. You who have carried out the ROT or RUT work must request compensation from the Tax Agency through the e-service ROT & RUT. If you do not have Swedish e-ID you can request payment by using a form that you can sign.

    Other languages | In English (Engelska) | Businesses and employers | Starting and running a Swedish business | Declaring Taxes – Businesses | Rot and Rut work | Payment
  4. If you receive shares through your employment/commission or are allowed to buy shares at a favourable price, a benefit arises that will be taxed as ordinary income.

    Other languages | In English (Engelska) | Individuals and employees | New in Sweden and will be employed here | Do you participate in a Stock Incentive Plan?
  5. In this e-service, you can register a foreign company liable to pay taxes in Sweden. This applies both for you as a sole trader (a natural person) or representative of a company (a legal person). You can register the company for value added tax (VAT)...

    Other languages | In English (Engelska) | Businesses and employers | Starting and running a Swedish business | Registering a business
  6. Small and medium-sized enterprises (SMEs) with a maximum annual turnover of SEK 120,000 may be eligible for a VAT exemption. If your business is in this category, you generally do not need to register it for VAT.

    Other languages | In English (Engelska) | Businesses and employers | Starting and running a Swedish business | Registering a business
  7. 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...

    Other languages | In English (Engelska) | Individuals and employees | Declaring Taxes - for individuals | How to file your tax return | The contents of the income tax return
  8. Excise duty on tobacco is calculated in different ways, using various excise duty rates, depending on the types of tobacco goods in question. If excise duty is charged per kilo, the duty must be calculated for a product’s total weight at the time whe...

    Other languages | In English (Engelska) | Businesses and employers | Starting and running a Swedish business | Paying Taxes – Businesses | Tobacco tax
  9. You might need to declare and pay tax on your internet and social media earnings, depending on the extent of your business activities. The information on this page applies to those who are not self-employed, or who don’t have a business yet.

    Other languages | In English (Engelska) | Individuals and employees
  10. 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.

    Other languages | In English (Engelska) | Businesses and employers | Starting and running a Swedish business | Paying Taxes – Businesses