Resident abroad with Swedish property or capital income

If you need to change or add information, you can file your tax return in one of the following ways:

Via our e-service Income Tax Return 1 (Inkomstdeklaration 1)

Inkomstdeklaration 1

You can use the e-service to file a tax return with a GD number provided you have a Swedish personal identity number and Swedish eID. You must also be registered as a tax return representative for your GD number.

If you do not have a Swedish personal identity number or Swedish eID and you are going to make changes, you must file your tax return on a printed form. Remember to sign your tax return before submitting it.

• Submit your tax return by post

If you have not received your income tax return or you cannot access our e-service, this may be because you are not registered for tax, or you are newly registered. It may also be because we don’t have the right address for you.

You must contact us if you are not registered for tax, or if you have changed address.

• Notify the Swedish Tax Agency of your address

If you are already registered for tax but have not received your income tax return, you can order it via our e-service for requesting forms. Make sure you state your GD number. The form will not include any personal codes. You must be registered as a tax return representative in order to file your tax return digitally. Otherwise, you must file your return on a printed form.

• Request INK 1 - Income Tax Return 1, SKV 2000L (in swedish) by post

If you own property in Sweden, you must pay either the property charge or property tax. The basis for what you are due to pay is prefilled on your tax return.

The person who owned the property on 1 January must pay the property charge for the full year even if the property has changed ownership.

• Municipal and national property
• Property-tax assessment in Sweden

If you have sold a residential property, you must pay tax on the profit. If the purchase contract was signed in 2023, you must declare the sale in your 2024 income tax return. This applies regardless of when you received payment or when the buyer was granted access.

• Sale of a cooperative flat (tenant-owner property)
• Sale of real property

You may be liable to pay tax if you rent out a private residence, such as a tenant-owner apartment, rental apartment, house or holiday home.

• Letting private residential property

If you rent out a residential property and do not have a GD number

You must contact us if you have not yet been given a GD number. You must provide the following information and documentation:

• name
• address
• date of birth
• personal identity number or coordination number, if you have one
• a copy of your passport

• Send us a mail

Other income from a residential property

Income from the sale of surplus electricity or produce (such as harvested trees or fruit) from the property is also subject to taxation. However, you might not have to pay tax on this income, since you are entitled to claim a standard-rate deduction of SEK 40,000 from your total income from a private residence.

• Microgeneration of renewable electricity - private residence (in swedish)
• Sales of produce from a private residence (in Swedish)

If you make a profit when you sell your home, you might be entitled to apply for a deferral of all or part of your capital gains tax. The deferral applies for as long as you own your replacement residence, i.e. the property you bought when you sold your previous home and were granted a deferral.

You still own a replacement residence

If you have deferred the capital gain on the sale of a residential property, and you own a replacement dwelling abroad, you must notify us every year that you still own the replacement residence. You do this by filling in form K2 section J, which you then submit with your income tax return.

• K2 - Deferred capital gain on the sale of a residential property (SKV 2102, in swedish)

If you are not required to file an income tax return, you must instead provide information about the residential property on form SKV 2081.

• SU2 - Special data 2 - Replacement residence abroad (SKV 2081, in swedish)

You do not own a replacement residence

When you sell your replacement residence, or if it is transferred to a new owner by inheritance, will, gift or division of property, you must pay tax on the deferred capital gain. You must then complete Section H of form K2 (SKV 2102).

If you own a commercial property (such as a farm or forestry property) in Sweden, you are considered to be conducting business activities here. You must always declare your income and expenses under the category “income from business activities”. You must declare your business activities on the NE annexe every year – even if you had no income or made a loss. A loss can be offset against profits in subsequent years.

If you carry out other business activities from a permanent establishment in Sweden, you must declare these activities in Sweden.

• NE - Income from business activities (SKV 2161, in Swedish)

If your country of residence is in the EEA and you have been granted a deferral of capital gains tax in connection with the exchange of shares that you have received, you must reverse the deferral amount when you sell these shares. This applies even if more than 10 years have passed since your country of residence was Sweden. The existence of a tax convention does not affect your obligation to reverse the deferral amount.

However, you are only required to declare profit or loss on the sale of the shares you received if you were resident in Sweden during the same year that you made the sale, or at any time during the preceding 10 years. The existence of a tax convention might affect your obligation to declare this profit or loss.

• Deferred taxation and reversal of deferral amount (legal guidance in Swedish) External link.
• Supreme Administrative Court, case no. 5806-20: Application of the 10-year rule (legal guidance in Swedish) External link.

Even if you live abroad, you may still have to pay tax on dividends from companies and funds in Sweden. These dividends are subject to withholding tax – not capital gains tax – and should not be included in your tax return.

If you have paid too much withholding tax, you can apply for a refund. This might be the case if the payer deducts withholding tax at 30% tax, but a tax convention specifies a lower rate.

• Swedish withholding tax on dividends

If you own a property in a tenant-owner association whose commercial income exceeds 40% of its total income (oäkta bostadsrättsförening), you must provide details of the following in your tax return:

• housing benefit (if the fee you pay is lower than the market rental rate)
• cash dividends from the tenant-owner association
• income from renting out your tenant-owner property

You must report dividends and housing benefit on form K9.

• K9 - Sales/housing benefit: tenant-owner property in a tenant-owner association whose commercial income exceeds 40% of total income (oäkta bostadsrättsförening) - SKV 2119 (in Swedish)
• Annual taxation of tenant-owner associations with significant commercial income (in Swedish)

If you have deferred payment of capital gains tax and you move to a country outside the EEA, you must pay the deferred capital gains tax if:

• you move from Sweden to a country outside the EEA
• you move from another EEA country to a country outside the EEA, and Sweden was your country of residence prior to that – either during the year you moved out of the EEA, or at any time during the preceding 10 years.

You must reverse the deferral amount even though you still own the shares; taxation is triggered by your move from the EEA. The existence of a tax convention does not affect your obligation to reverse a deferred capital gain.

The way you fill in your tax return is determined by whether you have been granted a deferral on a capital gain or deferred taxation.

Deferred capital gains

If you have a deferred capital gain on an exchange of shares, you must reverse the deferred amount for taxation in your tax return.

Deferred taxation

If taxation on an exchange of shares has been deferred, you must calculate the profit on the exchange and declare it in your tax return.

• Deferred taxation and reversal of the deferred amount (Legal guidance in Swedish) External link.

If you have lived in Sweden before and have a Swedish personal identity number, it is important that you also notify us of your new address for entry in the Swedish Population Register. You do this via for SKV 7842.

Please note that you must submit two forms if you have a Swedish personal identity number as well as a GD number.

• New address/electoral roll for emigrants, Notification (SKV 7842, in Swedish)

If you live abroad and have a coordination number, please use form SKV 7542: Coordination number – contact address (in Swedish).

• Coordination number - contact address (SKV 7542)