If you have moved from Sweden and are residing in another country you may still be liable for tax in Sweden for income which has its source here.
If you are living in another country you have to file an income tax return in Sweden if, during 2022, you:
You will normally receive a Swedish pre-printed tax return, if you have an obligation to file a tax return for any of the reasons stated above. If you do not receive your Swedish tax return, you can contact the tax information service (“Skatteupplysningen”).
A special tax registration number for tax purposes only will be assigned to you if you are regarded as non-resident in Sweden. The special tax registration number has the same number of digits as a Swedish personal identity number, always beginning with 30.
A special tax registration number can also be assigned to you if you live outside Sweden, and have never resided in Sweden, but have to report an income in Sweden, for example if you have bought a flat and have to report a rental income from renting it out. In order to be assigned a special tax registration number, contact the tax information service (Swe: “Skatteupplysningen”) on 0771 567 567 or (from abroad) +46 8 564 851 60.
Your income tax return must have been received by the Swedish Tax Agency no later than 2 May 2023. The address to send it to is on the income tax return.
If all the details on your income tax return are correct, and there is nothing you need to change, you can submit the return via the internet or by phone using the verification codes printed on the tax specification, instead of posting the paper original.
To approve your tax return via the Internet, visit www.skatteverket.se/deklaration. There you will find information on how to proceed (in Swedish).
To approve your Swedish tax return via telephone from another country, call +46 8 764 92 40 (service available in Swedish and English) instead of the phone number shown on the specification.
You will be notified of your final tax no later than December 2023. You will also receive a statement indicating whether you have tax to pay or if tax will be refunded to you. If you have to pay tax, the amount due has to be paid to the Swedish Tax Agency by the deadline specified in the statement.
Taxes must be paid to the Swedish Tax Agency via Bankgiro 5050-1055
If you have a Swedish bank account, you can ask your bank to notify us that you would like to have any refunded tax deposited directly into this account.
You can also report an overseas bank account. It should be done in writing to the Swedish Tax Agency. You can read more at Tax refund.
Note! A refund will only be made automatically if you have notified us of the
It is important to notify the Swedish Tax Agency of any change to your address. Otherwise you risk not receiving your income tax return and information regarding your final tax.
If you own property in Sweden, you can notify your change of address by email: firstname.lastname@example.org or submit the form Adressändring, utomlands bosatt fastighetsägare (SKV 7580).
To notify us of your new address abroad you can submit the form Ny address/röstlängd för utvandrad, Anmälan (SKV 7842).