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Owning real property in Sweden – Living abroad
We have gathered information here about owning real property in Sweden if you live abroad. You will find information about how to register as the owner and what tax you have to pay on your property.
Important dates if you have to pay additional tax
Month when you received/are going to receive your tax statement | Final date for tax payment |
|---|---|
August | 12 November 2018 |
September | 12 December 2018 |
December | 12 March 2019 |
Bear in mind that it takes a few days for your money to be credited to your tax account, so you need to make your payment a few days before the final payment date. If you are paying from abroad, please use the following account details:
IBAN number: SE56 8000 0890 1196 4624 0516
BIC/Swift code: SWEDSESS
Bank: Swedbank AB, SE-105 34 Stockholm
Payee: Skatteverket, SE-831 87 Östersund
Payments from abroad
As of 1 April 2017 we have new international bank account numbers and details for international payments to tax accounts.
Our e-services
Here you can register a tax return representative. You must have a Swedish personal identity number to be able to use this service. Only available in Swedish.
If you are receiving a tax refund
If you live abroad and will be receiving a tax refund, you will often be sent a cheque from the Swedish Tax Agency (Skatteverket). We have been informed that it is not possible to clear this type of cheque at banks in certain countries, such as Denmark, the Netherlands, Norway, Switzerland and the United Kingdom. If you submit your bank account details, we can pay the money directly to your account instead of by cheque. You can request payment by sending an email, writing a letter, telephoning or visiting one of our service offices.
If you have a foreign bank account, state your IBAN number and BIC/Swift code. If you have a Swedish bank account, state your clearing number and account number.
Register receiver’s account
If you will be receiving a tax refund and you have a Swedish bank account, you can register this account as the receiver’s account. If you have a receiver’s account, the tax you will be refunded will be paid directly into your account. Complete form SKV 4802 and send it to the bank or Bankgirot.
If you live abroad, you can also register a receiver’s account. State the IBAN number and BIC/Swift code for your overseas account. You must also include proof from your bank showing you are the account holder. The proof must be signed by a bank employee. It may not be more than six months old, and must be the original copy. It must also include information about the bank, such as name, account number, IBAN number and BIC/Swift code. Send the information to the Swedish Tax Agency and we will register your receiver’s account.
Register as the owner
When you have bought a property in Sweden, you have to apply to Lantmäteriet, the national cadastral authority, to be registered as the owner of your property. If you have already done so, the Swedish Tax Agency will receive this information.
Property tax and property charge
If you own a property in Sweden, you have to pay a property charge and/or property tax. You will get preliminary information about how much tax you have to pay along with your tax return form.
If you own the property on 1 January, you pay the charge and/or the tax for the full year. This is also the case if you sell the property later in the year.
Tax assessment value
Every real property has a tax assessment value. Every third year the Swedish Tax Agency decides on a tax assessment value for your property. Before the decision you will receive a proposal of a new tax assessment value. If you think the value is wrong, you should contact the Swedish Tax Agency.
The property charge and property tax are calculated on the tax assessment value.
Filing a tax return
If you have bought or already owned real property in Sweden, you have to file an income tax return.
The Swedish Tax Agency sends out tax return forms in March and April. The tax return form contains information about your property charge, your property tax and whether you have to file an enclosure, for example NE, K5 or K7. If you have something else to declare, you have to add it. You must file your tax return by 2 May.
There are two number codes in the tax return form. You can use them to file your tax return. You can either file your tax return by phone or via the website of the Swedish Tax Agency. To be able to file your tax return by text message, you must have a Swedish mobile telephone subscription.
If you want to change anything in your tax return or to file an enclosure, you must use the paper form you have received.
If you have a Swedish personal identity number (have been resident in Sweden), you can register as a representative and file your tax return by eID.
Extension period for submitting your income tax return
You need to file your income tax return by 2 May. If you have acceptable reasons for submitting your income tax return later than 2 May, you can be granted an extension. Use the form Ansökan – Anstånd med att lämna inkomstdeklaration m.m. (SKV 2600).
An acceptable reason might be if you know that it takes time for post from Sweden to arrive in your country of residence, meaning you will not receive your income tax return before 2 May, or the income tax return will not arrive in Sweden on time.
Another acceptable reason is if the information you need to declare is in Sweden, and you will travel to Sweden after 2 May. You can also be granted an extension period if you become ill and therefore cannot submit your income tax return to the Swedish Tax Agency.
Apply for the extension at least ten days before 2 May.
Some real properties are counted as businesses
If you have bought an agricultural property or a rental building, you own what is called a business property. You have to file an NE enclosure (SKV 2161) to your income tax return.
Extension period for submitting a VAT return form
Apply for an extension period for submitting your VAT return form via email or letter. The application must have been received by Skatteverket no later than the day the form is to be submitted. You can be granted an extension if, for example, you or your representative are ill or have experienced a serious computer error. Remember to state your VAT number, the grounds for the extension, and if the extension also applies to payment of the VAT return form. If the extension applies to both the VAT return form and the payment, you will not usually be granted an extension of more than two weeks. If you are granted a longer extension, you must make partial VAT payments. Partial payments are made in the same way as when you pay other taxes. See the section ”How to pay your tax”.
Letting a home
If you have let your home for more than SEK 50,000 during a calendar year, you have to pay tax on that income. Report this in your income tax return.
Sale of real property
You always have to report the sale of real property in Sweden. You pay tax on any capital gain from the sale. The sale is reported in your income tax return in the year after you sold the property. Use form K5 for the sale of a house and form K7 for the sale of a business property.
You may also have to pay tax on the sale in the country where you live. In that case you can request a set-off for the Swedish tax there.
How to pay your tax
Pay your tax in Sweden by one of the following ways:
- Pay in Sweden or via a Swedish bank to the Swedish Tax Agency's bank giro number, 5050-1055. There are pre-printed payment slips that you can order. Always state your special registration number.
- Make an international payment. Use the following information:
- IBAN number: SE56 8000 0890 1196 4624 0516
- BIC/Swift code: SWEDSESS
- Bank: Swedbank AB, SE-105 34 Stockholm
- Payee: Skatteverket (Swedish Tax Agency), SE-831 87 Östersund
Both the IBAN number and the BIC code must be stated. Also state your special registration number.
Change of address
To enable the Swedish Tax Agency to help you in the best possible way, it is important that you notify us of your current address. You can do so by email to skatteverket@skatteverket.se
If you have lived in Sweden before and have a personal identity number, it is important that you notify your change of address to the population register and to the above email address. You can use form SKV 7580 (in Swedish).
Contact us
If you need to contact us from abroad, you should call the following number:
+46 8 564 851 60. If you are calling from Sweden you should use 0771 567 567 instead. If you want to email us, use the following email address: skatteverket@skatteverket.se
At an initial contact we always ask you to state the special registration number you have received from us.
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