Persons who are domiciled in, stay regularly in or have significant connections to Sweden are subject to unlimited taxation in Sweden. This means that you are liable for tax in Sweden for all forms of income, regardless of whether they originate from Sweden or another country.
Persons who are subject to unlimited taxation in Sweden are liable for tax in Sweden for all forms of income, regardless of whether the income is from Sweden or another country. However, income may be tax exempt in Sweden due to domestic regulations. A tax treaty ratified between Sweden and another country could also impact taxation. Regardless of what is applicable pursuant to domestic regulations or tax treaties, you must disclose all forms of income, if any, to the Swedish Tax Agency using a preliminary tax return and an income-tax return.
All persons who are not subject to unlimited taxation are subject to limited taxation. In such cases, tax is levied only for certain forms of income.