Special income tax for foreign residents, artists and athletes (A-SINK)

Special income tax, A-SINK, is paid by artists and athletes who do not live in Sweden, and by artist-management companies and arrangers/promoters who are based abroad, if:

• payment to the individual is for public performances in Sweden, and
  
• the receiver of such payment stays in Sweden for less than six months.

• You can find out more about running a company at verksamt.se External link.

Who is required to file for special income tax (A-SINK)?

The remunerator of artists/athletes or artist-management companies is responsible for filing tax deductions and for reporting and paying for tax. Foreign arrangers/promoters in Sweden are also obligated to report the tax.

Exemption from tax liability

Reimbursement for essential travel or transportation expenses, as well as food and lodging benefits in conjunction with artist or athlete events, particularly if paid by the arranger/payer, are tax exempt. The expenses must be attestable, for example, through receipts.

Employer’s contributions

Employer’s contributions for artists or athletes must be paid in Sweden pursuant to normal tax regulations. Remuneration is pensionable for artists or athletes.
 
If the artist or athlete is enrolled in the social insurance system of another country pursuant to EU regulations or a convention, the individual concerned must be able to prove this by presenting a certificate, Intyg om tillämplig lagstiftning respektive ett utsändningsintyg (Certificate of applicable legislation and a certificate of transfer). In such a case, any social contributions must instead be paid to the payee’s native country.

The exception would be if the artist/athlete concurrently works in two or more countries.

In some cases, artists or athletes who live in another EU country should not be encompassed by Swedish social security insurance, even if they lack a certificate. This applies to artists or athletes who come to Sweden to perform or compete at a single event, but who otherwise appear, train or compete in their country of residence and in other EU/EES countries. In such cases, the remunerator pays for any social contributions in the artist’s or athlete’s native country.

Case coordination number

Artists and athletes who are liable for A-SINK tax on must obtain a Swedish case coordination number. Use the form, "Underlag för tilldelning av samordningsnummer för personer som omfattas av A-SINK" (Document for allocation of case coordination number for individuals subject to A-SINK (SKV 2730). The case coordination number must be cited when communicating with the Swedish Tax Agency.

Tax registration number

In addition to a case coordination number, individuals who are temporarily employed in Sweden must also submit information to the employer about the tax registration number used in the native country of the individual.

Reporting of special income tax (A-SINK) and employer’s contributions