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Cross border financial business activity

This information is relevant to all foreign companies that run cross-border banking, securities, fund management, financing or insurance operations, or that offer PEPP (Pan-European Personal Pension Product) schemes to customers in Sweden, and intend to conduct business here without establishing a branch or similar in this country.

Undertaking

Before your company starts to carry out any business activities in Sweden, you must complete the following Undertaking form and submit it to the Swedish Financial Supervisory Authority (“Finansinspektionen”):

Undertaking form (SKV 2745)

All companies that carry out cross-border business activities in Sweden are obliged to submit statements of earnings and deductions (“kontrolluppgift” or “KU”) in connection with such activities.You must submit these statements of earnings and deductions to the Swedish Tax Agency by January 31 of the year following the income year in question.

Which types of statements of earnings and deductions must companies submit?

You must submit the following statements of earnings and deductions forms for individuals who are resident in Sweden, and for estates of deceased persons:

KU20 – interest earnings; and KU25 – interest expenses
KU21 – returns on (interest, etc.) and divestment (sales, etc.) of bonds
KU30 – standard rate of income from investment savings account
KU31 – returns (dividends, etc.) on shares and other securities
KU32 – divestment (sales, etc.) f.ex shares
KU34 – divestment/issuance/completion of sale and purchase of stock options
KU35 – completion of sale and purchase of futures
KU40 – divestment (sale) of mutual fund shares
KU41 – standard rate of income from mutual fund shares
KU50 – pension savings
KU80 – payments made from outside Sweden
KU81 – payments made to a party abroad

You must submit forms KU80 and KU81 to the Swedish Tax Agency for direct or indirect payments exceeding SEK 150,000 that are made:

to a party abroad from an individual or legal entity with unlimited tax liability in Sweden
from abroad to an individual or legal entity in Sweden with unlimited tax liability in this country
within Sweden by an individual or legal entity with unlimited tax liability in Sweden to an individual or legal entity with limited tax liability in this country.

You must submit the following statements of earnings and deductions form for pension savings and endowment insurance:

KU50 – foreign pension savings
as well as the following forms for legal entities based in Sweden for tax purposes:
KU80 – payments made from outside Sweden
KU81 – payments made to a party abroad

Please note that the above is not a complete list, but describes the most common KU types.

How to submit statements of earnings and deductions

You can submit statements of earnings and deductions electronically or in paper format, using the relevant form for the item in question.

Registering a non-Swedish company in Sweden

For a company to be able to submit statements of earnings and deductions to the Swedish Tax Agency electronically, it must register for a Swedish corporate identity number.

Registration of foreign companies in Sweden

Other languages

Cross border financial business activity

Undertaking

Which types of statements of earnings and deductions must companies submit?

How to submit statements of earnings and deductions

Registering a non-Swedish company in Sweden

Kontakta oss

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Other languages

Cross border financial business activity

Undertaking

Which types of statements of earnings and deductions must companies submit?

How to submit statements of earnings and deductions

Registering a non-Swedish company in Sweden

Download forms

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Hitta snabbt

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