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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”):
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.
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