Repayment of deducted tax due to decision regarding special income tax for non-residents (SINK)
In order for the payer of your income (for example salary or pension) to deduct tax according to SINK, there must exist a decision from the Swedish Tax Agency. If there is no such decision, the payer will instead deduct preliminary income tax.
If the Swedish Tax Agency has decided that your income is to be taxed according to SINK, the payer might have deducted a too large amount of tax compared to the special income tax decision for the period before they received the decision. If this has happened then the Swedish Tax Agency can repay the excess tax amount to you. If you would like the excess amount to be repaid to you, you must send a request to the Swedish Tax Agency to start the process.
Note that the Swedish Tax Agency can only handle your request once your payer has sent in their PAYE tax returns per employee.
The payment is not possible if there is any obstacle, for example if you have a debt with the Swedish Enforcement Authority.
If there is excess tax to be repaid
If the Swedish Tax Agency notice that there is excess tax to repay when the decision according to SINK is made, the Swedish Tax Agency will enclose a form to the decision. The form can be used to claim excess tax to be repaid. What information you need to submit to the Swedish Tax Agency is stated in that form.
If you have not received a form enclosed to your decision, you still can request to get the excess tax repaid.
In your request, you must state the following:
- Your name
- Your Swedish personal identity number/Coordination number
- That you request to get back the excess tax amount due to your SINK-decision
- Reference number of your SINK-decision.
If you have registered a bank account at the Swedish Tax Agency, you state that you want the amount transferred to that account.
If you do not have a registered bank account at the Swedish Tax Agency
In this case you need to provide information regarding what account you want the payment to be made. To ensure that the Tax Agency transfers the amount to the correct bank account, you have to:
- Enclose a certificate from your bank that proves that the bank account belongs to you.
- The certificate must be an original certificate (not a copy) and signed by the bank.
- The certificate must not be any older than six months.
Swedish bank account
If you want the payment to be made to your Swedish bank account, you also must provide your account number, including the clearing number of the bank office.
Foreign bank account
If you want the payment to be made to your foreign bank account, you also must provide the name and address of the bank, IBAN number (if there is one) or the bank code, the account number and BIC/Swift code.
Your request
Send your request to the address stated on your special income tax decision, after filling in the requested details.