Real-property owners living abroad

Subletting your property

If you are subletting your house or freehold flat, you have to report your net profit on the rent in your Swedish tax return, and pay capital gains tax.

The same rules apply even if you do not reside in Sweden, and have never resided here, but own a completed house or a block of completed flats here. Please read more about your obligations under Moving from Sweden/Living in another country.

More information about property taxation and charges, and about filing a Swedish tax return, is available in the brochures Fastighetsskatt och fastighetsavgift, SKV 296 (available only in Swedish) and Inkomstdeklaration – information till personer som bor i annat land, SKV 342 (in Swedish, English and German).