Artists and athletes who, in fiscal terms, are considered to be living abroad are subject to a special income tax (SINK) – also known as “foreign artist tax.” The same applies to foreign artist-management companies and arrangers/promoters. The tax rate is 15 per cent of the taxable income, excluding social contributions.
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:
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.
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 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.
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.
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.
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.
A-SINK is a final tax that exempts the remunerated person from submitting an income-tax return.
The arranger/remunerator reports tax deduction and employer’s contributions using a PAYE tax form, in the same manner as for regular employees. The statement of earnings and deductions should not be submitted for any remuneration that is taxed pursuant to A-SINK.
Foreign arrangers are to file A-SINK tax using a special tax form. You can obtain the special tax form by contacting the Swedish Tax Agency’s international office.
SE-205 31 MALMÖ, Sweden
Telephone: +46 8 564 851 60
From Sweden: 0771–567 567
Fax: +46 (0)10-574 62 03
If the remunerator/arranger was not previously registered as an employer an application for registration must be submitted.
Applications can also be submitted by paper using the company registration form SKV 4620.